(navigation image)
Home American Libraries | Canadian Libraries | Universal Library | Community Texts | Project Gutenberg | Biodiversity Heritage Library | Children's Library | Additional Collections
Search: Advanced Search
Anonymous User (login or join us)
Upload
See other formats

Full text of "Report"

•f^':. 



BOSTON PUBLIC LIBRARY 



3 9999 06542 290 7 















-ff^ 






"is 











fltielf No. 



fS-3l 

v,i 






HMVWG LIST VOR THE AUVITOR' S REPORTS TW THESE I'OLUmS 
{^orm. /^epo/Lt6 app^cui In both \)otuimzi>] 



VOL. 1 



VOL. 2 



1st ( 

3rd ( 

4th ( 

7th ( 

8th ( 

9th ( 



10th 



11th 



12th 



13th 



14th 



15th 



16th 



17th 



18th 



19th 



812/13) 

814/15) 

815/16) 

818/19) 

819/20) 

820/21) 

1821/22) 

1822/23) 



#1 



#2 



#3 



#4 



#5 



#6 



#8 



#9 



1823/24) ■ #10 

1824/25) #11 

1825/26) #13 

1826/27) #14 

1827/28) — — #15 



#1 



#2 



#3 



#4 



#6 



#7 



#9 



#11 



#12 



1828/29) #14 



1829/30) — #16 

1830/31) #17 



#15 



Digitized by the Internet Archive 

in 2011 with funding from 

Boston Public Library 



http://www.archive.org/details/report181231bost 



\£J 



REPORT OF THE / J(l$- 4; ^ 

Committee of Finance. 



At a legal meeting of the Inhabitants 
of the Town of Boston, assembled at 
Faneuil Hall, May 24, 181 3. 

VOTED— That the Committee of Fi- 
nance, consisting of the Selectmen, 
Overseers of the Poor, and Board of 
Health, be instructed to cause such 
parts of their reports and of that of 
tlie Auditors of accounts to be pub- 
lished, as they may judge will give 
information to the InhabitMits on 
their money concerns. 

THOMAS CLARK, 

Town Clerk. 



lii pursuance of the above dlrectioiij the following are 
presented for publick inforinatioo, 

REPORT of SUB-COMMITTEES to COMMIT- 

TEE OF FINANCE. 

The Sub- Committees chosen by the Committee of 
Finance, one to assist the Treasurer in the collection of 
Taxes, and the other to advise with the Assessors relative 
to abatements, beg leave to offer the following joint 
report : 

Immediately after their appointment in October last, 
they thought it advisable for simplifying the affairs of 
the Treasury, and to obtai^i a clear, intelligible view of 
them, to have the unsettled balances of all the books of 
8 past years, transcribed into one book, in alphabetical 
'^rder ; this has been done with great p;iin^, and the 



2 

scattered contents of 96 loose books are now so arranged 
as to afford a ready view of the delinquents' names, and 
of the sums due from each. 

They also advised the Assessors to an alphabetical 
arrangement of the names of persons who had obtained 
abatements, and of the sums allowed to each ; these are 
also contained in a large folio volume. These books 
are now offered to the inspection of the Committee. 

From these books it appears, that many persons have 
been taxed in the 8 past years, who have paid nothing 
' towards the public burthens ; some of them were able 
at the time, but from change of circumstances, cannot 
now pay any part of what has been assessed on them : 
while others are still able, but have not been sufficiently 
urged to compel them to their duty. Many taxes have 
been lost to the town, from having been laid on persons 
occupying real estate, which being afterwards transfer- 
red by sales or execution to other persons, the original 
owners were unable to pay the taxes, and the purcha- 
sers were not liable by law. 

From the book of delinquents it appears, that in Octo- 
ber last, the following sums were due on the several 



ars irom lou^, lo m 


e presei 


It tunc, 


VIZ. 


On tax of 1804 


due 


4121 


96 


1805 




5371 


28 


1806 




9333 


62 


1807 




14220 


36 


1808 




11941 


90 


1809 




16690 


26 


1:10 




18985 


41 


1811 




13419 


6 



94083 85 
1812, from Treasurer's books, 18839 49 






112923 34 
From the book of abatements, it appears 7 

this sum has been abated since Oct. \ 26551 60 

dls. 86361 74 
Leaving a balance of 86361 74 to be collected. 



The following Is a view of the Town's Debts an4 
Credits : 



Dt\ Town of Boston. jlt. 



I 



To the Banks, 255fK) 
ToBradlcc, fbroil, 130(XJ 
Other Notes, 9153 25 

Due of Drafts from 
Selectmen, Over- 
seers, and Board of 
Health, 1795.3 9 

County of SufrolJc,38912 
State Tax, 2182() 27 



By Bank Taxes, 8G361 74 

By Notes, 11492 50 

By J. Brazer, 

suit recovered 

vs. him, COrX) 



126374 61 



103854 24 
Deficient bal- 
ance, 225 20 37 

126)74 61 



From wliich it appears that the town owes 22520 37 
more than its credits : to which must be added 
the loss which will be experienced on back 
taxes, may be estimated at one half nearly, or 36361 74 

58882 11 
which will require about 60,000 dollars to be raised, 
distinct from the amount of current expenses of State, 
County and Town. Your Committee will not presume 
to say, whether any part of this should be provided for 
the present year, when public and private burthens will 
fall very heavy on a distressed people : but they would 
iir£^c the necessity of collecting the outstanding arrears, 
before they become desperate. 

They also suggest the propriety of recommending to 
the town, to apply to the General Court for a law, to 
make the sums taxed on real estate, a lien upon said 
estate, which in case of transfer of the property, would 
secure the tax to the Town. 

Ihj order of the Sub- Committee, 

CHARLES BULFINCH, Chairman, 

Mayll, 1813. 

The above having been considered by the Commit- 
tee at a general meeting, May 18, 1813, a report was 
agreed upon to be laid before the auditors of accounts, 
of which the following is an extract. 

The undersigned being a Sub-Committee of the 
Committee of Finance, arc directed to present the sub- 
joined report to the auditors of accounts, in conformity 
to a vote of the town, passed Oct. 7, 1812. 



1 he committee are unable to suggest any adequate 
remedy to be adopted by the Town to prevent a similar 
deficiency in the collection of ta5^es due, but the one 
which is to be found in the elective franchise, by placing 
in the cince of Collector of taxes such men only as will 
follow the directions of the town, and the obligations of 
law in the execution of their duty, without attempting 
to exercise any discretionary power. It appears to 
your Committee that had there been proper energy in 
the collection of taxes, the balance now due would have 
been comparatively small ; and if individuals had been 
compelled to a setdement of their taxes annually, either 
by payment or abatement, the Assessors would not have 
continued from four to nine years, to tax persons who 
were unable to pay the first tax ; and those only would 
have been taxed who were able to pay. 

The committee are aware that the sum of sixty thou- 
sand dollars will not pay the deficiency occasioned by loss 
of taxes, as they are fully persuaded that not more than 
one third of the outstanding taxes will ever be recov- 
ered by the Town.v 

BENJAMIN WELD, 
WILLIAM MACKAY, 
ANDREW SIGOURNEY. 

These reports and statements were handed to the audi- 
tors of accounts, who closed their communication to the 
town as follows : — An increase of taxes at this time, for 
the purpose of extinguishing the debt of the Town, the 
committee have not the temerity to recommend ; but 
to avoid as far as may Jdc possible hereafter, any losses 
to the Town, in the collection of taxes, the committee 
in accordance with the report of the Sub- Committee of 
Finance, presented herewith, would recommend as a sal- 
utary measure, that the Treasurer be instructed to effect 
a more speedy collection of the taxes which may hereaf- 
ter be committed to him, as well as of those which are 
outstanding. And agreeably to another report of the 
Sub-Committee of Finance herewith submitted, thev 
recommend **that application be made to the General 
Court for such alteration of the law as mav make tlie 
sums taxed on R.eal Estate a lien upon said estate, 
which in case of transfer of the property would secure 
the tax to the town,"— And further th^t all such pow- 



€rs may be given to the Treasurer and Collector of 
taxes, as that he may, by a vigilant use of them, enforce 
a more equitable adjustment of the public burthens, and 
remove the evils to which the present system is liable, 

SAMUEL BROWN, 7 p 
JOHN WELLES, 5 ^^^• 

At the late Town-Meeting, the 24th inst. it was voted, 
That the Committee of finance be instructed to take into 
consideration and report at the adjournment, such altera- 
tions in the present system of assessing and collecting 
the town taxes as they may see fit, also the propriety of 
applying to the legislature for a law, for tlie purpose of 
altering the present mode of choosing the Town Treas^ 
urer and Collector as regards this town. 

Tke following Report wus aho directed to he printed, 

THE Committee who were appointed at the meeting 
ef the town in March last, "to consider what measures 
it will be proper for the town to adopt, to remedy the 
growing evil of forestalling the market,'* report that^ 
from the inquiries which they have made, in performing 
the duty assigned to them, they are satisfied that the 
evil complained of, exists to a great degree. From the 
regulations which have been adopted, the ancient market 
has within a few years assumed an appearance of order 
and neatness, which is highly creditable to the tovm. 
But amidst this appearance of regulation, it is found 
that many individuals, not content to share the profits 
with the fair dealer, pursue a system of monopoly. 
Many persons, some of whom are inhabitants of the 
town, and others of adjoining towns, but none of w^hom 
are proprietors of fiirms in the country, have stalls ^nd 
stands in the market, where they regularly expose pro- 
visiois for sale, which have been purchased to sell in the 
market at an advanced price. Some of these persons 
profess to sell upoi¥ commission ; but whetlier they sell 
upon their own account and risk, or upon commission, 
the effect upon the public is equally injurious. It is 
found likewise, that many persons of this description, 
keep carts in taverns near the market, and that they oc- 
cupy at early hours in the morning, the most central 
spots in Dock- Square. The dealer from the country 
is often in this w^ay excluded from the market place^ 



6 \ 

and, being obliged to go to other parts of the town, he 
is frequently induced to sell his load at a low rate to the 
wholesale purchaser. Facilities for storing provisions 
thus obtained, are found in houses and cellars near the 
market, the owners and occupants of which are licensed 
as victuallers and retailers, and the articles are often 
kept so long as to become unwholesome. By this per- 
nicious system, the price of provisions is always kept at 
a high rate. 

The committee are sensible, that many persons iiave 
been compelled by the calamities of the times, to aban- 
don their ordinary occupations, and to resort to these 
practices for obtaining a living. But as all practice35 
which tend to make the market dearer to the fair trader, 
are at all times injurious to the community, and more 
especially in times like the present ; it is the duty of a 
wise police to restrain such practices by inflicting ade- 
quate punishment on offenders. Our own laws are not 
silent on this subject. It is more owing to the remiss- 
ness of the citizens in enforcing them, by neglecting to 
complain of offenders to the proper authority, and to fur- 
liirnish the evidence which is necessary to produceconvic- 
tion, than to any defect in the laws themselves, that offen- 
ces against the market so frequently pass with impunity. 

It is an offence in any person to buy provisions com- 
ing to market, where the same should be sold, except 
for his own use ; so likewise to dissuade persons from 
bringing provisions there, or to persuade them to en- 
hance the price of them when there. It is an offence 
to buy provisions in market, whether animal or vegeta- 
ble and to sell them there again ; also to get into one*s 
possession, or to buy up large quantities of provisions, with 
the intent to sell them again. Offenders of this char- 
acter, persons selling by false weights and measures, 
or practising deception in the use of weights and meas- 
ures, which conform to the lawful standard, persons 
guilty of fraud in the sale of bread, wood, hay or of any 
other commodity, and the whole tribe of cheats and deal- 
ers against common honesty, are liable on conviction to 
be punished with fine and imprisonment, and it is in the 
discretion of the Judge, before whom the conviction is 
had, to enhance the ignominy of the punishment accor- 
ding to the degree and aggravation of the offence. From 
the a^-rangement of the se^ions of the Municipal Court 



in the town ofBostcm, conviction and punishment may 
follow the commission of these offences with the necessary 
promptness. Several persons have recently been convic- 
ted in thatCourt and punished for them* The commit- 
tee are therefore of opinion, that the laws m being are ade- 
quate to restrain and punish the offences against the mar- 
ket, which have become a subject of so just complaint. 
But inasmuch as great remissness has prevailed among 
the citizens generally in complaining of and in prosecu- 
ting these offences, and as the same evils wiU in all prob- 
ability increase, unless effectual measures be taken to 
check the mischief ; the Committee propose, for the 
consideration of their fellow citizens, the adoption of 
the following votes and orders, viz. 

1. Votedy that it be recommended to the citizens 
generally to complain to the Law officers of the Com- 
monwealth, to the Grand Jury, and to the justices of 
the Peace, of all instances of forestalling, regrating, en- 
grossing and of other fraudulent practices in the market, 
which may come to their knowledge, and to furnish the 
necessary evidence of the same, that measures may there- 
upon be immediately taken to bring the offenders to 
punishment. 

2. Voted^ that there be annually chosen by the town, 
or otherwise appointed in such way as the town shall 
direct, twelve substantial citizens, who shall be called 
Inspectors of the market, and whose special duty it shall 
be, to enquire after and cause to be prosecuted accor- 
ding to law, all forestallers, regraters, engrossers and 
fraudulent dealers in the market, either by false weights 
and m^sures, or in any other way, 

3. Foted, that the license of any person to sell in the 
market, who shall be duly convicted of any of the offen- 
ces aforesaid, shall be immediately taken away, and that 
he shall not be permitted to hire or use a stall in the 
market, or to expose articles for sale there, for a term 
not less than one year from and after such conviction, and 
that this regulation be enforced by a bye-law of the town. 

No. I. 
IT is hereby ordered, that no person, who shall at 
any time hereafter be convicted of either of the offences 
of forestalling, regrating, engrossing, or of any species 
of fraudulent dealing in the market, shall be permitted 
to use or hire a stall, or have and occupy any stand in 
cither of the public markets of the town, or in any of 
the streets leading thereto, for the purpose of offering 
for sale any article of provisions usually sold in market, 



8 

for the term of one year from and alter such conviction 
and in case any person shall after such conviction, and 
within the said 'term of time, presume to use or occupy 
any stall of stand in either of the said markets, or in 
any of the streets leading thereto, for the purpose afore- 
said, he shall for every such offence, forfeit a sum not 
exceeding five dollars, nor less than two dollars, the 
one moiety thereof for the use of the complainant, and 
the other moiety thereof to the use of the town.* 

4. Voted, that that part of the ancient market, which 
is called Dock Square, be appropriated to dealers from 
the country, and that no inhabitant of the town, or of 
any neighboring town, not offering for sale the pro duce 
of his own farm, shall be permitted to occupy the 
same, to the exclusion of th^ bona Jida country dealer, and 
that this regulation be enforced by a bye-law of the town. 

No. II. 

It is hereby ordered, that no person not offering for 
sale the produce of his own farm, shall be permitted to 
occupy that part of the ancient market, which is called 
Dock- Square. And if any such person shall presume 
to occupy with his cart, team, or in any other way, the 
said Dock- Square, after being ordered to remove there- 
from by the Clerk of the Market, he shall forfeit a sum 
not exceeding five dollars, nor less than two dollars for 
every hour in which he shall continue to offend in thi^ 
respect, the one moiety thereof to the use of the com- 
plainant, and the other moiety thereof to the use of the 
town.* 

5. Voted, that the approbation of the selectmen be 
withholden from any persons, the owners or occupants 
of any house, store or cellar, applying for a license as a 
taverner, victualler or retailer, who shall be known to 
aid and encourage in the commission of any of the 
offences against the market, which are herein before de- 
scribed. All of which is most respectfullv submitted by 

PETER O. TEACHER, ) 
BENJ. RUSSELL, ^ Committee. 

JOSEPH CALLENDER. 
Boston, May 24, 1813. 

* Bye Laws proposed to he adopted hy the Town of Boston, furtk^ 
to regulate ike Market, and to prevent offences therehu 

The meeting stands adjourned to Thursday next, the 5d 

June, when these important siibiectswjU be considered. 



1815, 

THE following report on the finances of the Town 
of Boston^ was presented at the late Town meet- 
ins;, May S9. It was ordered to be printed for 
public information, and to be considered at the ad- 
^miTvmpTtf^ Monday, i2th June next. 



iPORT 



[NANCE- 

:lie Town of Bds- 
Overseers of the 

■bly to the powers 
Town, have ex- 

rer and Collector 



ows. 
on 



458S,g6 



115 127870,30 
8358,60 



xes 



But the amount assessed, with the ad- 
dition allowed by law to anticipate 
probable abatements, wap 

Sum collected and abated 

Leaving balance uncollected 



20681,33 

26788,85 
89000,00 

136470,18 



142285,10 
1*6228,90 

■ I I H ill I— M— , 

6056,20 



The Committee, in exhibiting; this deficiency iu 
the collection between the first oi October and 20th 
of May, feel confident that the I'own will not impute 
any neglect to the Treasurer and Collector, nor any 
unwarrantable remissness on the part of the citizens ; 
when the peculiar hardships and stagnation of busi- 
ness of the past year are considered. It has been 
with the advice of the Committee, that the Collector 
has forborne to urge the settlement of the above with 
the rigour of the law : the. property of many of the 
persons owing the above balance is so circumstanced, 
that if pressed, the whole must have been abated ; 
but the Treasurer is of opiiion, that S4000 may be 
collected of the outstanding taxes, and considered in 
this year's estimate. 

The following is a statement of the Town's debts? 



and credits. 
Br. 

On State Tax - - 
County do. - - 
Due to Banks - - 
Private Notes 
Mrs Brooker's dona- 
tion, interest paid an- 
nually for sick and 
ividows - - - 
J. Bradlee for oil 
Drafts unpaid - - 



Town of ^Boston, 

10000,00 J By notes for land 
Due for State Poor 
Taxes receivable 



23806,09 
32500,00 
30000,07 



Cash in Treasury 



1230,f0 
8340^^2 

40->.09 
-I 



Cr. 

12163,78 
7000,00 
4000,00 

23163,78 
24932,25 

48096,03 



106282,87 
Unliquidated accts. 5700,00 



111982,87 



The foot of the account current of the 

Town last year was 
The above statement, the present year, 

shows it to be 



119528,3^ 
11198^,87 



And exhibits the amount of debt reduced 7^45,45 



The'amount of out-standing debts was 
Which b^ing reduced this year by 

Leaves the present actual debt - 



70000,00 
7545,45 

6^454,55 



The (Jommittee have found that their recontmenda- 
don of a reduction of the debt of 14000 dollars per 
annum, could not be carried into full effect, owing to 
unusual expenses that have arisen in consequence of 
the war ; and also owing to the advanced price of 
oil and other articles for Town's use, from the same 
cause. They feel gratified, that in the peculiar cir- 
cumstances of the times, the debt has not been in- 
creased, but has diminished 7545 dollars. 

They recommend in addition to a provision of 
14000 dollars sinking fund for this year, that 7000 
dollars be added, to make up the deficiency of the 
last year^ This system being steadily pursued will 
discharge the debt in four years. 



The demands on the Town being as 
above stated - - 

Add thereto for current expenses of the 
year, for Selectmen 60,000, Over- 
seers S5,000, Bd. of Health 6000. 

Amount of State Tax - - ^. 

Do. County Tax 

For interest on out-standing debts deferred 3017,13 



111982,87 



91000,00 
S4000,00 
22000,00 



Whole amount to be provided for 
From which deduct three installments 
of old debt, each of 14000, to be 
paid in three succeeding years - 



252000,00 



42000,00 



To be provided for as follow^s 
From money in the Treasury 
Notes for land &c. fallins: due 
From Commonwealth for Poor 
Rents as i^eceived last year 
Taxes receivable — outstanding 



210000,0Q 



24932,25 
12163,78 
13000,00 
11000,00 
4000,00 



Carried over 65096,0^ 



4! 

Brought over 65096,03 
Amount assessed for State Tax - 24000,00 

Do. for County Tax - SSOOO^OO 

Do. for Town Tax for 

current expenses 75000,00 

For installment of debt 21000,00 

For interest on deferred do, ''^903,97 



98903,97 

glOOOO^OO 

The Committee have thus endeavourer! to condense 
the substance of the Treasurer's accocnts^ and to 
present to the Town, as they were directed to do, 
^^ a clear and well defined statement of their monied 
concerns." They renewedly express their satisfac- 
tion in the order and method pursued by the Treasur- 
er and Collector ; and in being able to inform the 
Town, that every demand from every individual has 
been discharged on the orders passed by the Select- 
men, Overseers of the Poor, and Board of Health, 
except only 400 dollars, which have not been called 
for : such punctuality and promptness of payment 
cannot fail to raise the credit of the Town Treasury, 
and to enable the boards, who have the expenditure of 
the public money, to obtain their work and supplies 
on the most favourable terms. 

The Committee respectfully report, that the Towa 
should vote a tax of ninety-nine thousand dollars, for 
the current expenses of the year, and for the payment 
of the second installment of the deferred debt. 

Respectfully submitted, 

By order H)f the Committee of Finance. 

CHARLES BULFINCH, Chairman. 
Maij %% 1815. 



May, 1816. - 



7 



AT a meeting of the Inhabitants of the Town of Bos- 
ton^ assembled at Faneuil Hall, on Monday 21th 
May, 1816, the Report of the Committee of Finance 
was received, read, and accepted ; it was ordered to 
be printed and distributed for general information. 

Attest, 
Thomas Clark, Tbww C/pr^. 



FOURTH ANNUAL REPORT 

OF THE 

COMMITTEE OF FINANCE 

OF THE 

TOWN OF BOSTON. 

IN the year 1812 the Town voted, that the Select- 
men, Overseers of the Poor, and Board of Health, 
should be ccxistituted and appoii;ited a Committee of 
Finance, to superintend the administration of the 
monied concerns of the Town : — Among other duties 
they were directed to prepare a clear and well defined 
statement of the Treasury, and of the monied con- 
cerns of the Town, to be presented at the annual meet- 
ing, in May. 

In conformity to these directions, the Coniimitee 
have attended to the duty assigned them, and present 
the following as their fourth annual report. 

The amount of the warrants for taxes 
in 1815, were for 

State Tax ... 24709,33 

County Tax - . - 21828,00 
Town Tax - - - 109000,00 



2 



The amount assessed, with the addition 
allowed to anticipate probable abate- 
ments ' - - - - - 

Amount received by the Treasurer from 

October 1, 1815, to May 20, 1816 
Amount of abatements - - - 
Balance remaining uncollected 



158402,80 



146801,44 
6575,10 
5026,26 

158402,80 



He has also received, on back taxes from 

1804, to 1814, inclusive 
On last year's tax, as above - 

Whole amount collected 



4547,19 
146801,44 

151348,63 



The following is a statement of the Town's debts 
and credits : 



Dr. Town' of Boston. 

On State Tax - - 14709,33 

County of Suffolk - 17789,05 

Notes due to several 

individuals - - 36100,00 

Mrs. Brooker's dona- 
tion, the interest of 
■which is paid aonu- 
ally to widows and 
sick persons - - 1230,00 

Selectmen's and Over- 
seer's draughts un- 
paid - - ^ - 109,12 



69937,50 
Unliquidated accts. 6062,50 



Cr. 

By several notes for 

land sold - - - 6779,63 

Due for State Poor 7002,00 

Taxes receivable, es- 
timated at - - 3000,00 



Cash in Treasury 



16781,63 
19249,04 



Balance 



36030,67 
- - - 39969,33 



76000,00 



76000,00 



The balance of the account current of 

the Town last year was - - 63886,84 

The above statement shows it to be at 

present - 39969,33 

And exhibits the amount of debt which 

hasbeenpaid - - - - 23917,51 



The Committee are gratified in being able to state, 
that the system recommended by them in 1814, has, 
in its effects, exceeded their most sanguine expecta- 
tions. Having been ably and steadily pursued by the 
Treasurer and Collector, order and perspicuous arrange- 
ment have been introduced into the Treasury Depart- 
ment ; the collections have become prompt and regu- 
lar, without harassing or oppressing the citizens ; 
such punctuality is observed in payments, that only 
109 dollars are now unpaid, on the draughts of the Se- 
lectmen, Overseers, and Board of Health, and the out- 
standing debt is reduced to the sum of 39969 dollars* 

They recommend the pursuance of the same sys- 
tem, and offer the following estimates and statements 
for the present year. 
The demands on the Town being, as 

above stated - - - - 76000,00 

Add thereto for current expences of the 

year, for Selectmen 63000, Overseers 

of the Poor, 25000, Board of Health 

8000, - - . . . 96000,00 

Amount of State Tax - - - 22141,33 

County Tax - - 21000,00 

Interest on outstanding debt deferred 2400,00 

217541,33 
From which deduct two installments of 
old debt, each of 14000 dollars, to be 
paid in two succeeding years - 28000,00 

« ■ 

Amount to be paid this year - - 189541,33 



4 

To be provided for as follows : 
From money in the Treasury - - 19249,04 
Notes for land falling due - - 6779,63 

FroPi Commonwealth for Poor - 7002,00 

Rents of market, Town house, &c. - 12000,00 
Taxes receivable, outstanding - 3000,00 

Amount assesssed for State Tax 22141,33 
ditto County Tax 21000,00 

ditto Town Tax 96000,00 

Addition for probable abatements 10000,00 

149141,33 



197172,00 



The Committee recommend that the Town should 
vote a tax of 96000 dollars, and 10000 dollars to meet 
the abatements. The amount will defray the current 
expenses of the year, and one installment of the de- 
ferred debt and interest : They are gratified in finding, 
that these objects may be effected, and that the amount 
of taxes laid, will be about 90C0 dollars les3 than in 
the past year. 

Respectfully submitted, 

By order of the Committee of Finance, 

CHARLES BULFINCH, Qkairman. 



I 



* V ^ 



/ 

3VIAX, 1819. 

SEVENTH ANNUAL REPORT 

OF THE COMMITTEE OF FINAN^CE OF THE TOWN 

OF BOSTON. 



The Committee of Finance of tlie Town of Boston, 
consisting of the Selectmen, Overseers of the Pc^)r and 
the Board of Health, have attended to the dui^" assign- 
ed to them by the Town ; have examined the books 
of the Treasurer and Collector and are satisfied with 
the accuracy of his accounts. They present the fol- 
lowing report. 

The amount of Taxes assessed in 1818 given to 

the Treasurer and Collector, were for State Tax 21,965 33 
Town and County Tax ----- 150,t.23 97 

]gir2r'89 30 



Amount received by the Treasurer from October 

8, 1818j to May 8, 1819 . - - - 162,512 59 

Amount of abatements - - - - - 5,350 27 

Balance remaining uncollected - , - - 4,726 44 



17^589 30 



From which it appears, that the whole tax has been paid or 
settled "^^seven months, excepting about 5000 dollars, from 
which tlie Treasurer estimates nearly 1500 dollars maybe col- 
lected : your Committee are again compelled to express their 
opinion that this ^ nimptness is henourable to the Treasurer 
^nd to the Inhabitants. "^ 



Dr. The Town of Boston in account current with 

1818 

May 19 To Cash paid balance due Commonwealth 

on Tax 1817 10,000 

« do. do County of Suf- 

folk on Tax 1817 8,000 

« do. do. on Selectmen's and 

1819 Overseers* Drafts 223 44 

April 26 " do. Sundry Notes pjiven by me 

as Treasurer from June 14, 1815 
to October 1, 1818 " 44,500 

** Amount of Commonwealth's Tax for 

1818 21,965 33 

do of County of Suffolk Tax for 
1318 21,828 

May 8 " Cash paid interest on sundry Notes 2,123 21 

" Abraham Moore's Note received for rent 124 
" Counterfeits and uncurrent bills received 

fo** Taxes 59 

" Amount of Board of Health's Drafts from 

May to December 1818 inclusive 7,050 

do. of the Selectmen's from May 18 18 

to April 1819 inclusive 78,196 11 

do do for the payment of 

the Boylston Town School 13,343 73 

" Balance of the Overseers' Drafts from 
* June 18i8 to May 1819 inclusive 12,490 65 

May 10 « do. due the Town 43,973 69 



^' 



S263j877 83 



•t. 



3 

Andrew Sigourney^ Treasurer. Or. 

1818 
May 18 By balance clue the Town as per account 

of this date 21,554 83 

23 " Cash received of Wm.Wetmore in part 

of his Note 120 

JTov. 26 " do. do. of Joseph Ripley for net 

proceeds of Cordage used in tak- 
inr; down Exchange Walls 18 60 

" Cash received for sundry Notes given as 
181 & Treasurer from July 27 to Dec, 10 29,000 

March 3 *' do. do* of the Fire Wards the 

amount of their part of fines paid 
for breaches of gun powder laws 316 25 
6 " Cash received of Ward N. Boylston in 

part of his Bond 5,000 00 

April 7 " do. do. of the School Committee 

for money paid for Scholars Medals ^0 
May 3 " do. of W^m. Tukesbury for 

balance ofhis Note of March, 18 17 95 4^ 

5 ** do. ofReaSc Wright in part 

of their Note 100 

" do. for licences to Auction- 

eers for 1817 and 1818 234 

" do. for hackney Carriages 34,5 ^* 

" d^. for fines for breach of ^ ' n 

Town Laws 39 75 

" do. for Militia exempts 236 

8 " do. for Rent of lands on the / 

Neck 207 70 

" do. do. of Deer Island 200 

" do. do. of the Hay Scales 406 16 

*' do do of house in 

Union Street 48 

** do. do. of Offices and 

^' Shops in Old State House 4061 67 

" do. do. of Stalls and Cel- 

lars under Fanueil Hall 3,997 50 

« do. do. of Stalls &c. in 

the Market 10,792 42 

" do. for Taxes of 1806, 7, 9, 

11, 12, 14, 15, 16 and 1817 3,125 44 

" do. for do. 1818 162,512 55 

Amount due Commonwealth inTaxof 1818 10,000 
« do. County of Suffolk on do. 8,000 

*« do. SekctmengcOyerseers Drafts 3,717 43 



S263,877 82 



Dr. Town of Boston. 

1S19 
May. Due on Sute Tax of 1818 
do County of Suffolk 
Note clue to E B. 

Due Selectmen of Boston for Mrs. Brooker 
and others donations 
Due Boylston donation appropriated for build- 
ing School Houses 
Due on Selectnaen's and Overseer's Drafts 

Unliquidated accounts' 
Balance in favor of the Town 



10,000 
8,000 
6,000 

1,230 



Town of Boston 



1819 



May By Ward N. Boylston's Bond 
" J TJdd, jr. Note 
" John Hancock do. 
" Rea Sc vVii.^ht do. 
<' Joseph Rowe do. 
" Uriah Cotting do. 
" Wm. Tukesbury do, 
^' " W m. Wetmore do. 
" Abraham Moore do. 
" Jtibez Hunting do. 
" Isaac Rand, jr. do. 
" Uncollected Taxes 
*' Cash in the Treasury 



g65,911 94 

The balance of the account current last year was 

against the Town 12,705 44 

The abovt statement shows it to be at present in 

favor of the Town 14,273 18 



8,691 


33 


3,717 


43 


14,000 




14,273 


18 


865,911 


94 


Cr. 


15,000 




1890 




9i0 




700 




535 


59 


516 




371 


55 


235 




124 




90 




46 


20 


1500 




45,973 


69 



The demands on the Town being as before stated 51,638 76 
Add thereto for current expenses of the year as 

follows : 
For Selectmen's department 79,000 

Overseers of ihe Poor 30,000 v 

Bocivd of Ht alth 7,000 

Cod aiinee for p'-ovidinofSchools for chil- 
dren under T years ot ctge 8,000 

124,009 



Amount of State Tax ^ 22,000 

do County Tax 16,000 







43,973 


69 






3,180 




:c. &e. 




16,000 
1,500 




22,000 








16.000 






_, 


110,985 


or 








-- - 


148,983 


07 




v i 



Exhibits the amount to be paid this year S2 13,638 76 

To be provided for as follows : 
From money in the Treasury 
" Notes payable this year 
" Rents of Market, Town House, 8cc. &e. 
" Taxes receivable, outstanding 
Amount assessed for State Tcix 
do do County Tax 

do do Town Tax 



213,608 76 
The Committee recommend, that the Town should vote a 
Tax of 1 1 1,000 dollars, which will defray the current expenses 
«^f the year. 

Respectfully submitted, 

By order of the Committee of Finance. 

TURNER PHILLiPSj Chairman. 

The Selectmen, in compliance with a vote of tlie 
Town, passed June 25, 1&18, in addition to the report 
of the Committee of Finance, t'.xhibit the amount of 
expenditures in tiieir department from May, 1818, to 
April, 1819, inclusive; a statement of the Franklin 
fund ; of the Bdylston and other donations, and their 
iapproprialions ; the amount received for licenses to 
auctioneers and for liackney- carriages ; from the mar- 
ket-house, stalls, and for public buildings ; from fines 
and forfeitures paid into the treasury of the town; a 
statement of the real estate and other property of the 
town ; — also, the estimate of the expenses of the coun- 
ty, and the sum applied for, with the town^s proportion 
of the same ; and the appropriations necessary for the 
Selectmen's department fen* the year ensuing. 

The Selectmen take this opportunity to inform their 
fellow- citizens, that by the established course of business 
in their department, all receipts and payments of money 
on account of the Town, pass through the hands of 
the Treasurer. All demands and accounts against the 



Town, are laid before a Committee of accounts, and ex- 
amined monthly, and upon their report a draft is given 
upon the Treasurer, by whom each particular account is 
paid. 

Expenditures in the Selectmen's Department. 

SCHOOLMASTERS and USHERS. 
Paid eight Writing and Grammar Masters, 

at S1200 each - - - g9600 00 ^ 

a 9 Writing and Grammar Ushers, & 

and the master of the school at 

South Boston g600 - - 
" Master of the Latin School 
" 1 Usher for do. - - 

^* 2 do. for do. - 

" 1 do. for do. one month 

** J, Bailey, one quarter's salary as 

Usher of the North School * 
*^ Elisha Webb for extra services at 

the North Writing School 
" Hall J. Kelly for extra services at 

the West Grammar School 
" George Flint for services at West 

Fchool during the sickness of Mr. 

Mulliken 
" J. Waldock, Master of the School 

for people of colour 
^* John Hart, for services as Usher of 

the West School, March and 

April, I8ir - - - - 
" John Lillie, Usher for Mr. Webb's 

W'riting School 
" Rulus Webb, for the services (paid 

by him) of an Usher for his 

School - - - 



6000 00 
1850 00 
1100 GO 
1200 00 
50 00 

125 00 

300 00 

125 00 



150 00 



200 00 



53 



33 



86 10 



23 62 



Hepairs of Schools and Fuel 
Town Watch - _ - 
Expences of Watch 

SALARIES. 

Chairman of Selectmen, paid, 

Three Assessors giooo each 

Assistant to do. «- 

Town Treasurer and Collector 

Town Clerk 

Judge of .H unicipal Court 

Police Officers 



•■ ^ 


20,863 
2,099 


05 
30 


8,008 75 






3ir 06 








8,325 


81 




833 33 






3000 00 






88 






3000 00 






996 67 






750 00 






1679 16 







Tythingman - • - - - 104 00 

Secretary of Fircwards - - - 200 00 

Messenger to Fire wards - - - 30 00 

Messenger to Selectmen - - - 375 oo 

11,056 16 

Constables' services - « - - - 454 10 

Engines, premiums* repairs, and pumps - - 1,661 88 

Lamps, Oil, and Lighting ... - 7,680 22 

Bells and Clocks ------ 490 00 

Printing and Stationary - - - - - 62? 20 

Expences of Mall and Common - • - - 637 62 

Streets, paving and repairs - - - - 12,826 1^ 

IMPROVEMEJVT OF STREETS. 

Paid Daniel Baxter for 99 feet of land 
to widen Boylston Street and for 
putting up fence - - - - 97 92 

Paid Hall & Weld for filling up part of 

Elm-Street - - - - 12 50 

Paid William W Motley in part for 
damage sustained by him in taking 
down his house, and for land to wid- 
en Elm-Street - - - - 300 00 

Paid John Roulstone for 368 feet of land 

to widen Beach-Street - - 180 00 

Paid David Sears for 378 feet of land to 

widen Beacon-Street - - 567 00 

Paid Eliza Bailey for one years interest 
on balance due for land taken some 
years since to widen Elm-Street 10 28 



1,167 70 

Expences of the Market including the Clerk's 

salary . - - - - - 1,698 35 

Incidental and unforeseen expences, consist- 
ing of expences of Selectmen, School Commit- 
tee, Firewards and Assessors, repairs of Old 
Town House, Faneuil Hall, Dam on the Neck, 
and Deer Island, for Powder, See. &c. 4,865 23 



Amount of Expenditures in Selectmen's depart- 
ment ------- 74,446 77 

Committee for establishing town Schools for 

children under seven yerrs of age - - 3,750 00 

Amount of Selectmen's draft on the Treasurer g78,196 77 

Statement of the Franklin Fund, May 1, 1819. 

Amount due (n 64 bonds which are con- 
sidered to be good - - 7,881 05 
'* due on 10 bonds do. bad I5693 90 



8 

Deposited in the M. and M. Bank on 

interest at 5 per cent - - 3,000 00 

Interest accrued on Deposit - - 20 35 

Cai»h in the hands of the Treasurer of 

the Fund - - - - - 349 21 



Present value of the Fund - -' gl 1,250 81 



Dr. Boylston Donation with the Town of Boston. 

1818 

Sept. 1 To Cash paid for land for 1 School 2,668 60 
do. paid in part of contract for 

building 2000 

Oct. 1 do. paid for do. 2000 

Dec. 1 do. paid for do. &c. 2063 38 

1819 ■ 

Jan. 1 do. paid for do. 8cc. 2021 75 

May 1 do. paid for do. in full 2,590 

Interest on the above 364 94 

Balance clue on said donation 8,69 1 33 



g22,400 

Boylston Donation with the ToAvn of Boston Cr. 

By Ward N Boylston*s Bond dated June 6^ 1817 
appropriated^ by the Town for erecting two 
Schools ^ 20,000 

By ii years interest on said bond due June 6, 1819 2,400 



§22,400 



Donation of Mrs. Joanna Brooker and others^ to 
the Selectmen of the town of Boston^ for the time beings 
the interest of which is to be disposed of for the relief 
of poor widows and sick people^ at the discretion of said 
Selectmen. 

tlnitrd Sutes six per cent stock 300 00 

Jedidiah Leuthe's bond - - - 272 \7 
Tliomus Cartwright's bond - - 200 00 

BPudiurd and Darling's bond - 1,300 00 

Treasurer uftne town of Boston's note 1,530 00 
Wiliiani Taylor's bond - - - 666 66 

S3,9<58 83 

The interest on the above amounting to g238 13, is paid in- 
equai proportions to each of tne Selectmen, and by them dis^ 
tributed agreeably to the wills of the donors. 



Donation of Abiel Smith^ Esq. to the Select- 
men of the Town of Boston, for the time being, the in- 
come of which is to be appropriated to the support of 
a School for the instruction of the people of colour^ im 
the said town, in reading, writing, and arithmetic. 

30 Shares in the Newburyport Turnpike Road. 

20 Shares in the 2d New Hampshire Turnpike Road. 

5 Shares in the Rhode Islan'^: Bridge Company. 

1 Snare in the Boston Theatre. 

1 Snare in the Boston Bathinij House. 

4,000 dollars 3 per cent. Stock Of the United States, 

200 dollars 6 per cent, of the United States. 

The income of this donation amounts to about 8360, and is 
appropriated as follows : thirty dollars per annum fir rent of 
a school room at the north part of the town ; the residue (in 
addition to g200 paid by the town) for the salaries of a Male 
and Female instructer, and for fuel &c. for the school in 
Belknap-Street. 

■■'■ /. 

Amount received for Licences to Auctioneers and for Hack- 
ney Carriages. ^ 

82 Licenses for Hackney Carriages 82 

62 do. for Auctioneers* §124 



§206 
[* This by Law is payable to tbe Selectmen, but they having 
decii»ed receiving it, the same is paid into the Treasury.] 

Amount received from the Market House Stalls and for 
publifi buildings, viz. 

Faneuil Hail Cellars and Stalls rented for 4,000 
" Market Stalls at the west end, leas- 
ed from ist November, 18 i8, for 
1 year 4,862 

" Vegetable and Fish Stalls rented 
on the first day of June, 1818, for 
1 year 3,838 

" Fruit, Bread and OysterStands, and 

proceeds of Scales 300 



13,000 
Deduct for salary of the Clerk of the 
' Market and repairs of Stalls, &c. 1,700 



11,300 



10 

Old Town House aiwi Cellars ren ts at 

present for 4,370 

Hay Scales 390 

16,060 

Fines and forfeitures paid into the Treasury of the Town, 

viz. 

By the Superintendant of Police, Sec. 39 75 

By the Fire Wards the amount of their 
part of the fines for breaches of the 
gun powder laws 316 25 

S356 

In addition to the above the Fire Wards have 
paid the Overseers for fines and forfeitures 
for breaches of the gun powder laws during 
the year past, §779 22 

Statement of the real estate and otlier property 

belonging to the town. 

Township No. 5, in the 9th range, county of Penobscot. 
The Common. 

School House and land in North Bennet Street. 
do, do. Hawkins Street. 

School Street. 

Mason Street. 

Nassau Street. 

Fort Hill. 

South Boston, 
Alms House and land. 

Alms House Wharf, rented by the Overseers for S500. 
Port Hill. 

4 Burying places in the town, 
i do. on the Neck. 
1 do. South Boston. 
A lot of land near the Rope Walks, now occupied by the State 

for the Laboratory. 
A lot of Land on each side the Street leading from Orange 

Street to South Boston Bridge. . 
A lot of i.and on Atkinson Street. 
A small wedge of Land on Beach and Front Streets. 
4,200 Feet of Land on Derne Street. 
563 Feet of Land on Essex Street. 
Land on which the Engine Houses stand on Milk, Mason, and 

School Street?) and Dock Square. 
Watch Houses, and land on which the House stands in Orange 
Street. 



do. 


do. 


do. 


do. 


do. 


do. 


do. 


do. 


do. 


do. 



11 

Town's right in the Town Dock, now in litigatioo. 
Deer Island, rents at present for - - - 200 ©© 

47,951 square feet of Mill-pond land, a part of 
which is leased during the pleasure of the 

Town for - - 75 00 

A lot of land on Prince-Street leased to Colonel 

Thomas Badger during pleasure - . 6 00 

Marsh land on each side the Neck leased for one 

year ----..--- 85 00 

Land on the Neck, called the Bull pasture, leased 

for - 48 00 

A small piece of land on the Neck leased to Major 

Johnson for ------ 5 00 

2 small Malls on the Neck let for $6 each 12 00 

Hay Scales produced the last year - - 390 00 

A small House in Union-Street rents for 48 00 

A Fish Stall at the North part of the town near 

the Ferryways leased for - - - - 40 00 

Flats at the bottom of the Common part leased 

per year for -----. 67 10 

Faneuil Hall Cellars and Stalls rented for - 4,000 00 

" Market Stalls at the West end ' , 

leased from the 1st of Nov. 1818 
for 1 year - - - 4,262 00 

« Vegetable and Fish Stalls rent- 
ed on the 1st day of June 1818 
for 1 year - - - 3,838 00 
Received for fruit bread and oyster 

stands and proceeds of scales 300 00 



g9,000 00 
Deduct for salary of the Clerk of the 

Market and repairs of stalls, &c. 1,700 00 



S7,300 0© 

Old Town House and Cellars rent at present for 4,370 00 
71 quarter Casks of Powder. 

30 Stands of Arras with Accoutrements complete. 
14 Engines and Ladders 

loo • Laa.ps, (part of which are owned by individuals, but 
lighted by the town ) 

1 Bull. ^ 

2 Moveable Pumps. 
Market Scales and Weights. 

3 Bells (for Schools and Market.) 



12 

Estimate of the Expences of the County of Suffolk 

for the year 1819. 

The Sheriff, for dieting Prisoners in gaol charge- 
able to the County of Suffolk and including 
Turnkeys - - - - - - 3,000 00 

The Sheriff f^r his attendance on all the Courts 600 00 

Three Deputy Sheriffs attendance on the differ- 
ent Courts ------ 700 00 

Constables fees, attendance on the Courts and 

Juries - - - - , - - - 800 00 

Constables fees in Criminal Bills of Costs not 
paid by Defendants, and chargeable by law to 
the Coun.y - - - - - - 1,800 00 

Justices of the Court of Sessions - - - 350 00 

Justices of the peace their fees chargeable to the 

County - - .- - - - - 2,500 00 

Grand and Petit Jurors to all the Courts after 
Deducting the Verdict paid by the Parties in 
Civil Causes - - - - - - 5,000 00 

Witnesses in Criminal Causes chargeable to the 
County - - - - - - - 

InqLests to Coroners, Sec on dead bodies 
Physician to gaol ------ 

Keeper of the Court House and Expences 
Night-watch at the Prison - - - - 

Charcoal for the Prisoners, Candles for the Watch 
Room, 1 ubs, fire Tubs, Buckets, Lime, Sand,. 
Broams, Sec. ------ 

Straw Beds, Blankets and Clothing, for the Prison- 
ers, &c. ----.- - 200 00 

Stationary, Record Books, Binding Dockets, 

Printing, Sec. - 300 00 

Fuel for the County Court House in the Court 
Rooms and for the County Offices, Candles for 

the Courts, Sec - 500 00 

The Judge of Probate to make up his fees as 

ordered by th,e Legislature - . - 60 00 

Allowance to the County Treasurer for Salary kc. 1 ,700 00 

Clearing Prison Vaults, removing Dirt, Sec. 150 00 

Repairs of County Buildings - - . - 640 00 

S20,000 00 



300 


OG 


300 


00 


10) 


00 


320 


00 


480 


00 


200 


00 



13 

At a Court of Sessions begun and liolden at Bos- 
ton in an€l fe the County of Suffolk on the first Tues- 
day of January in the year of our Lord one thousand 
eight hundred and nineteen^ the Subscribfir was ap- 
pointed a Committee to make an Estimate of all such 
sums of money as may be found necess^ary and suf- 
ficient to raise by way of Tax on the Coiinty the present 
year, for defraying the expences and necessaiy charg-- 
es of the County and generally to enquire into the 
finances of said County, and make report what sum it 
will be necessary to apply for to the Honorable Gen- 
eral Court as a Tax to be levied on said County. 

In pursuance of the power and authority aforesaid, 
the Committee begs leave to report^ that he lias ex^ 
amined into all the Accounts of said County, lias set- 
tled the Annual Account with the County Treasurer, 
and has explored all the resources of the County^ and 
the debts due from the same. From all which it ap- 
pears^ that the outstanding Taxes already levied and 
assessed the last year^ are sufficient to enable the 
Treasurer to meet the payments which shall accrue the 
present year, until the Tax now prayed for^ shall be- 
come receivable into the Treasury. The Committee is 
also of opinion that a Tax for a sum less than the whole 
amount of the Current expence of the year, will be suf- 
ficient to enable the Treasurer to meet the expences of 
the County, and to continue the operations of the 
Treasury without hazarding any stopage or denial of 
payment. And the Committee is fully of opinion that 
it will be expedient to petition the Honourable General 
Couii^^ at the present Session to grant a Tax for the 



14 

uses of the County of Suffolk of the sum of sixteen 
thousand dollars. 

AH which is respectfully submitted, by 
fSignedJ 
WILLIAM DONNISON, Committee. 
Boston, February 2d, 1819. 

Town of Boston's proportion of the above 

g 1 6,000 00 is 15,871 00 

Town of Chelsea « « . - - 129 00 



S 16,000 00 




15 

EstiTnate of the current expenses for the year ensuing 

in the Selectmen'^s dejpartment with the appropria- 
tions. 

School Masters and Ushers 24,500 

Hepairs of Schools and fuel (including the 

sum to be paid for the upper story of the 

South School House,) 3,000 

Town Watch and expenses of Watch 8,320 

Salaries, Chairman of Selectm^'n 1,000 

Three Assessors, SlOOO each 3,000 

Assistant to do. 88 

Town Treasurer and Collector 3,500 

Town Clerk 1,000 

Judge of Municipal Courfe 750 

Police Officer 800 

Tythingman 104 

Secretary of Firewards 200 

Messenger to Firewards 30 

Messenger to Selectmen 375 

Constables' Services 500 

Engines, premiums, and repairs and pomps 1,50(1 

Lamps, Oil and lighting 7,500 

Bells and Clocks 500 

Printing and Stationary 700 

Expenses of Market 1,700 

Expenses of Mall and Common 1,000 

Streets, paving and repairs 12,000 

Improvements of Streets, &c. 2,000 

Incidental and unforeseen expenses 4,933 



879^000 



/■"■ 




OE THE 



1^ 



£i^mw£^ih iEiiiii>(S)ia^ 



m 



^0nmitu^ 0f ^imnc^ 



I 



» 




The Committee of Finance^ consisting of the Select- 
men, Overseers of the Poor, and Board of Mealth, 
have attended to the duty assigned them by the Town, 
and present the following Heport : 
. That they have carefully examined the Eooks and 
Accounts of the Treasurer and Collector, which they 
found to be clearly and accurately kept and adjusted ; 
that they ha\e exasiioed the Books and Accounts of 
the Board of Selectmen, Overseers of the Poor, and 
Board of Health, for receipts and expenditures in, their 
several departments, all of which they found accurately 
adjusted ; and have examined generally into the mon- 
ied concerns of the town, and present the following 
statements as the result of their investigation. 



%, 
>» 



. 












o 










c© 














'H 










^ 














C5 . 










s 














in 










Tf< 














00 










CO 














C5 










05 














CD 






GO 


o 


^ 






O 






o o 




o o o 


o 


■v 






05 






c^ o 




Tj^ O CO 00 


Q a 


o 

00 






GO 






00 c^ 




GO ^H O 


C5 


<^ 


GO 






C5 






^- ^ 




T}^ ^ a^ ^ 


w 


05 


tH 












O Tf 




^ TH 


iO 






>^ 






CD 






OD >^ 








C^ 


CO 


oi 
















GO Tf tn CO i^ 00 C5 


^ 




1/ ' 




S3 




^ 




o 

OS 




OS o 


1 i^ 
- a 




^ cW ^ ^ '^ 

00 ^ X GO oo 




00 


00 


00 




"3 s 




c5 


1^ 




tH -r^ ^-^ ^ 


th 


'«!»^ 


r-l 






a5 ^ 


. 


^ 


£JD 02 


a« 




^^ ^_ 








>» 




receiv 
urer 


O 


O 


of Taxes a 
to certificate 


1 — ^ 

= g 

s 




ected ' 
; set- 








s 






to) 

o 




sessor 
alance 




uncoil 
at lasl 








.2 


1 


^ 




«r^ 




^ 












• 0^ 


1 














— ^^ c 








1 


cc 










o 


^ ^ 








i^ 














-H 










H 




c5 










o 

GO 














05 










»\ 










J>-» 




rH 










C2 


fi 






, 






O) 










CO 


© -^ 








f— ^ 














tH 


S_4 








1^ 




GO 


I- 








• ^-< 




GO 


t- 






a CO 








OS 








CO 








e Treasi 
ing year 








H 

^ 








o 
























'H 
























• p— I 








>» 






>.g 












ofTa 
viz : 






O • 

u 






^ o 






/ 


13 






X 


C3 






sis 
S S s 

2_, «S ^ 








o 










■'S 






Amount i 
T 
tk 








03 

1— < 




C5 O 






.O 








' 




o 



Dr. 



No. 2. 

T\\e ToNvn of Uoston in Accowirt Cxtvxent 



1819. 
May 10. 

1820. 
Jan. 10. 

Feb. 29. 

April 10. 

" 28. 

May 20. 



22. 



To Amount Due the Commonwealth on Tax of 1818 
ditto County of Suffolk on ditto 
ditto on Selectmen and Overseers Draffs 
Cash paid Boston Bank for my Note as Treasu- 
rer, dated Oct. 1, 1819 
ditto MassachHs Bank for ditto of Aug. 30 

ditto Elizabeth Bradlee for ditto dated 

Dec. 10. 1818 
ditto Commonwealth Tax for 1819 - 
ditto County of Suffolk ditto 
ditto Interest on sundry Notes 
John Stuart's Note - . - 

J. & A. Hunting's ditto -^ - 

Amount of the Board of Health's Drafts from 

June 21 to Dec. 27, 1819, inclusive 
Amount of the Overseers Drafts from June 2, 

1819, to May 3, 1820, inclusive 
Amount of the Selectmen's Drafts from May 31, 

1819, to May 3, 1320, inclusive 
Amount of ditto for Boylston Town Schools, 

from May 31, to Nov. 29, 1819, inclusive 

Counterfeit Bills received for Taxes 
Balance Due the Town to New Account 



10,000 00 
8,000 00 
3,717 43- 

10,000 00 
10,000 00 



6,000 00 


22,061 


33 


15,871 


00 


1,023 


80 


125 


00 


40 00 


9,000 00 


32,578 


76 


94,967 


92 


1,397 


89 


11 


00 


45,170 


76 



41,717 43 



45,121 13 



137,884 57 
45,181 76 



269,904 89 



No. 2. 



1819. 
May 10. 

" 29. 
June 1. 
Julv 2. 

" 24. 

" 29. 



Aug. 30. 



Sep. 


11. 


c( 


27. 


Oct. 


2. 


1820. 


Jan. 


7. 


ii 


15. 


Mar, 


14. 


u 


18. 


Apri 


1 26. 


C-. 


29. 


:May 


18. 


^* 


20. 



By Balance due the Town as per Account of this 
date rendered _ - - 

Cash rfec'd of Jabez liiinlinj? for his Note 
ditto Jacob Tidd, jr. for ditto 
ditto Wm. Tewksbufy in part of his 

Note - - - 

ditto Rea& Wright in part of their Note 
ditto Abraham Moore ditto 
ditto the State Treasurer for the main- 
tenance of State Paupers, to 
June 1 - - - 

ditto the Massachusetts Dank for my Note 

a3 Treasurer 
ditto Wm. Wetmore in part of his Note 
ditto ditto ditto in full for ditto 

ditto the Boston Bank for my Note as 

Treasurer - - - 

ditto Balance ofUriahCotting^s Bond 
ditto Abraham Moore in part of his Note 
ditto State Freasurer for maintenance of 

State Paupers to Dec. 1 
ditto Ralph Haskins by Lemuel Shaw, 

Esq, for paving Court and Tre- 

mont streets 
ditto Ward N. Boylston in part of Bond 
ditto Rea & Wright in part of their Note 
^itto Abraham Moore Balance of his Note 

ditto for Licences to^Auctioneers 
ditto for ditto for Hacknej' Carriages 
ditto for Fines for breach of Laws 
ditto of the Fire Wards their proportion of 
the Fines received for breach 
of Gunpowder Laws 
ditto of Militia Exempts 
Balance due on Selectmen's &; Overseer's Drafts 
Cash received for interest on Bonds and Notes 



ditto 


for Rent of Lands on the Neck 


ditto 


ditto on Prince and Merri- 




mack streets 


ditto 


ditto for Hay Scales 


ditto 


ditto for House in Union str. 


ditto 


ditto for Stalls and on Mar- 




ket 


ditto 


ditto of Stalls and Cellars 




under Fanuiel Hall 


ditto 


ditto of Shops and OiEces in 




Old State House 



ditto 



Taxes of 1813, 1814, 1815, 
1816, 1817, 1818 and 1819 



90 00 


378 00 


354 00 


100 


00 


39 02 


8088 


24 


10,000 00 


100 


00 


135 


00 


10,000 00 


516 


00 


14 


90 


8,495 


86 



13 68 

5,000 00 

100 00 

70 08 

124 00 

74 00 
79 33 



62 08 
258 00 

226 24 
3,483 02 

186 20 

31 00 

297 47 
48 00 

9,694 74 

4,002 50 

4,220 41 



Cy. 



43,973 65 



9,049 26* 



20,235 00 



14,210 52 



4,306 67 



18,480 32 
159,649 43 

269,904 89 



BOSTON, MAY 22d, 1820. 

JErrors Excepted^ 

ANDREW SIGOURNEY, Tow?i Treasurer, 



CO 



CM 






C 
PP 

o 

C 

CD 

(— ^ 

o 



^^ 



^ 



Q 

O 

s 

m 



O 



5H 



^ 



O 



o 
10 



o 



10 



o e^ 
o ^ 



O 10 O )LO CD O ir- 
CO CO o c>$ -^ rf -H 

O »C O T^ 



CO 


-fH 




t- 







coo 


i- 


• 


t^ 


t- 


s- 


^ "H 


M 


5*. 


•N «S •■•v 


•\ 




I- "^J iO 


i- 




rf 


CO 


C2 



=3 ' • 

O 

CD 



• l-H si 






-♦J 

o 

Of J K> - . 



"A 






^ *. 






CS O 









O 




O 5>j 



W^ C: O t^ 

^ t-- ^ CO 

O ir- 00 QD C<? 
CO QO CO GO 00 



CO 



o 
o 

o 
o 

O 

CO 



CD 

O cc 



Cm 
O 



(^ 



oO 



O >a 

QO 



® s 

0.) S2 "^ 



a;) 

o • 

a 

(i) o 

.P--4 

8g 



^ 






D 

O 

o 

I— » 

^^ 

Q 

< 



O 
GO 

•X 

CO 



13 



fcq 






O 
C3 



o 

H 

o 

pa 



» 



rj 



?3 

o 

o 






I 






xfl 



o 
?3 






CO ^ 



CO o 



00 



o 

05 



o 

53 


CD 




la 

S3 

O 


C3 


O 



2 ^ 

^ cf>. c5 



cS 



0^ 



O H- 1 






x 



O 
1^ 



'^ t^ r?o >c 

'TH r-H o o 

(?0 CO o ^ (?0 

C^ J> kC »0 05 



c^ ^ 


o o 


o 


X QO 


t- ^ 


GO 


r- CO 


Tt^ 00 


c^ 


C5 t- 


^ CVS 


"^ 


GO 


Tfi t- 


|^? 


»x 


•N .x 


«N 


T-< 


^ ^• 


C5 



03 

>j, o c o o 

tj -liJ S~» -*=3 -t-3 

_S -k-^ -*J -kJ ^^ 

^^ •'"' *'**^ "--I •!— I 

C '^ '^ 'w "^ 



-, C O 3 O 

f-*-x -4^ -<-;> -*-> -<_3 

CJ5 -4-^ --taS -*-s S-i 

9^ f-t, f^ fmmt _-itf 

Q w 'w "^ ~ 



CM 



^ 

^ 



O 

o 

C/3 



Q 






So 
O 

V. 
2^ 



O 



02 

o 

o 
«J 

-Hi 

a 

M 



O 

CJ> 

S 
O 

o 



CO 



o 

H 

O 



X 



"^ i—f b»- O 



o e^ 

CD rt 



^ 




O ^ <D oD 



•4-i 

o 



0^ r -^ 



1'^ 



i-i o o o c o 
o o o o o o 



<?o o o 
o o o 



o 
o 



c:^ ^ V} ci 



o f= 



0) o 









s ® 

> -^ 
O cS 

a s.-g 

eg O -a 

•—J ^ 

g 8 = 

CD t- o 
^ ^ =^ 



J>LOOOOOi-ioO 
t^rfOOOOCOOO 
WTfOOOOOOO 

tT co" co" o oT co" sT gT cT 

" lO ©^ 00 G^ G^ I-" 



CO 
CO 
CO 



c 
o 

c a o 

m 
u, 
Oi 
Q 



a; o 

so 



o 






::r'^^oac^ 



Vj 

o 
o 

.1 



a; 

s 

a; 

Q. 
V 



o o o r^ 



COcQ 

'5 
cr 



o o "S S 

meQOH ^ c- 

^ ^ ^ C C 2 

^ -» <^ -^ 1-1 ^ 

^ O S 



r2 SS 



GO 0> 2 O 



30C000000 

(2 , „ _■*-• '*^ "*-* 'i-J *J H-J .4^ 



^ ^ 



O -^ ^ 
c5 =2 O 



6 



CC 






::i c S 
*- S a:i 
o -tf 



ffl 



a "^ 



CD 



1 ^ ^ 
" GO -*-3 



^ c3 eg 

O -=} O 

«4-i r- S 
O ^ S 

;? o 

eg >^^ 



o rl 

s ^ 

a:) 



a 

B 

B 
o 
y 

;^ 

a 

o 
^^ 



tl3 03 -*J 



03 
03 

s 

03 



03 
03 

B 



o 



03 

O 



»2 «^ 

O 



_5 o P 
:3 in H 



03 

03 



>5 

eg 









'^ o 

S 

B 

o 

03 



03 

?> 
03 

I— t 

03 



Sg 



O 

P 



H^. S 



CO 



eg 

CO 

O 
'6 -rj 

-PH 



O 
OD 






o 
o 

H 
O 



In jCtldition to the foregoing report^ ordered to be pub- 
lished by the Committee of Finance, the Selectmen 
exhibit for the information of their fellow citizens^ tht 
fpllowing statements, viz. 

Statement No. 5, Receipts and Expenditures in 
their department the preceding year. 

No. 6, An estimate of the probable amount that will 
be required for the ensuing year. 

No. 7, Receipts and Expenditures in the department 
of the Board of Health the preceding year. 

No. 8, An estimate of the probable amount thai 
will be required the year ensuing. 

No. 9, The estimated value of the Franklin Fund^ 

No. 10, The amount of the Boylston Donation 5 the 
donation of Mrs. Joanna Erooker and others ; and the 
donation of Abiel Smith, Esq. do. 

No. 11, A Schedule of the Real and PersonaJ prop- 
erty belonging to the town. 

The Selectmen, agreeably to a vote of the towti^ re- 
quested of the Court of Sessions a statement of the 
amount that will probably be required to provide for 
the County expenses, the ensuing year, and were re- 
ferred to the estimate, statement No, l2, which was 
exhibited to the Committee of Finance — but the Select- 
tnen have been since informed by that Court that a fur- 
ther sum of 1S20,000, will be necessary to defray the 
propable expenditures on the County Gaol the present 
year ; which amount is not included in any estimate 
now exhibited. 

The Requisition of the Board of Overseers of the 
Poor, for the amount that will be required the ensuing 
ye^r, to meet the expenditures in their department; 
will be found in statement No, 4? 



No. 5. Statements of Receipts and 
the Selectmen's department, 



ExpenditTiYes . 



1819. 
May 



For repairs and improvements in the Markat 
Ringing: Bells and winding Clocks 
Constables - - 

Engines, Premiums and repairing Pumps 
Mall and Common - - - 

Printing and Stationary 
Town Watch * - - 

Paving Streets &c' - ^ - 



For ImprovemeiUts 
* ^ Oil Lamps, &c. 



Unforeseen Expences 
School Masters 



Primary Schools 



Salance 



1,700 
600 
500 

1,500 

1,000 
700 

8,320 
12,000 



2,000 
7,500 



4,933 
27,500 



8,000 



76,600 
8,383 55 

94,983 55 



Expenditures for tlie town of Boston In 
fro m May, 1819, to May, 1820. 

A^^tro^i'iavii^iis Voted at May .Me^et^g^ 181^. 






iiy txpuii^^ts, the iVJarket iasl ^ear, lepair- 
mg, improving, &c. 

€xp€iicas, linguig Bells and repairing 
Clocks ... 

various services of Constables 

repairing Engines, pajii>g Premiums and 
rtpaiiing lumps 

Mall and Coaimon 

Printing, rirationarj-, Sec. 

V. ages of 76 WatcniTien 

ExpenstJB of Fuel for do* 

Paving streets, repairing gravelling, mend- 
ing hishxMi^s 

. - ud of J. Binney, H. Lincoln, and 

':■'; Allej', in Green street 
Lana in Sumner street from jHon. I. 

J iiorndike - - - .' 

Land in Elm street from Col, Binnev Sc 

E. Haynes - - " 

William laylor for land in Myrtle street 
Mathew Bailey for land in Elm street 
Fence on High street 
Interest paid Eiiza Baylej 

Oil to William Lovering, jr. 
^sundry repairs of Lamps, (fee. 
Expences of Lighting Lamps 
Incidental expences 
SCHOOL MASTERS & USHERS~viz.— 

Ten Writing and Grammar iMasters at 

12,00 dofJars each * 

Eleven Writing and Grammar Ushers and 

one Master at South Boston, 600 dplls. 

Master of the Latin School 2,00T) 

Sub-master of do. 1200 

Two Ushers at 800 1,600 

OneUsherat 600 - 



Elisha Webb for extra service at the North 

Writing School 
Master ofiSchool for people of Colour 

Repairs of Schools, Fuel,.&c. 
Primary Schools 

SALARIES. 

Chairman of Selectmen 

Three Assessors - - - • , 

Assistant do. - . . 

Pown Treasurer aad Collector, for salaiy 

for the year 1818, $3,500 do. 1819, 

$3,100 - . . ' 

Town Clerk - _ „ 

Judge of Municipal Court 
Police OiScer 

Tythingman - . _ 

Secretary of Fire Wards 
Messenger to Selectmen - 

do. to Fire Wards 



2,514 22 

499 25 
462 90 

1,161 6 

1,556 54 
873 3 

8,238 75 
118 77 

16,940 9 



108 

300 

150 

200 

171 

4 

8 



33 



57 



12,000 
7,200 



Ml 90 
3,838 71 

641 27 
2,531 24 
5,286 41 



6,400 



300 
200 



J 



25,10© 
3,078 
7,250 

1,000 
3,000 



6,600 
1,000 

750 

800 

104 

200 

371 
30 

94,983 55 



No. 6. 

Eatiiwatc oi Eiqjeuces of tVie towu oS "Bos^ 
ton tV\e ensuing 'jear foY tVie Selectwven'fe 
Be^arlnient. 



School Masters and Ushers, 
Ilepairs of School Houses 
Fud &c. &c 

Town Watch and Expences 

Constables 

Engines, Premiums and Pumps 

Lamps, Oil and Lighting 

Bells and Clocks 

Printing and Stationary 

Expences of the Market 

Mall and Common 

Streets, for Paving and Repairs 

Improvements of Streets 

Incidental Expences 

SALARIES. 

Chairman of Selectmea 

Town Clerk 

Town Treasurer and Collector 

Assessors 

Assistant 

Judge of Municipal Court 

Police Officer, Tythingmen^ &c. 

Secretary of Eire wards 

Messenger - . 0- 

Messenger to Selectmea ^ 

Primary Schools 



Probable Expense for a New School 
House 



25,000 1 
3,000 



9,000 
500 
^,000 
7,500 
500 
1,000 
2,000 
1,500 
15,000 
2,000 
5,000 



1,000 

1,000 

3,100 

3^000 

100 

750 

900 

200 

30 

365 



28,000 



fO0 
56,445 

8,000 



92,445 

10,000 

102,445 






>^ 

cd 

♦ I— t 

1 






as 
a; 






Kfl 



O cd "I 
o i^ 



P; 



O) o 



O 



•Eh 



C£> 



m 



-T CO O rjt 

-0 t^ lO^ T-H 

O O r-> j-H 

— 4 T-l ^ 



OS 






1 







6 


c 
o 






S 


o 




t. 


o 




O) 


ta 


!> 


-a 


p 


H 


< 


fi) 


UJ 


-*-> 


J n 


c 


a 


ca 


03 


<u 


o 


bi 


■♦-• 
c 




CO 




CO 




-n 


(U 


a 


a; 


o 


o 


p 


rt 






<y 




o 


o 

'4^ 



ID 






C 03 



G^s^i-HiococoLfjr^ 

OOOu:)C0G0G0J>t»Ci(^i 



Oi 

CO 
Oi 

CO 



e 

OP 

I 



^ 



CO ' 

!« , 

CO •*•> 

Q.B 

•- cs 

O ♦J 

J- <n 



a ►— a, 
« ^ o 



"Sag 

^" O O 3 



0) 

s 



m 
U 

CO 

<n 

K 

CO 



Ma 



c 

CO 



g CO cj 

0) V 0) 



5? CO fo <n 

♦rf tr^ -fcrf - 

"'fa 



-£> 

CO vO t* 

CO 



ir> o 



in 



o 



^ CO jj 
S CO 

(o s- i: 
»■. o ^ 
==23 



•CV 






« a 

b o 



•■— o 

° -if o o o 

(u p :S r; TS 
(o <u .t: .t; .^ 

= P5 G Q Q 

25 



O Tj* GO 
ui O i-* 

O G^ GO 
GO CO LO 



CO 
1^ 






^ ^ 12; (3:; ^ ffi 12; PQ > 



;^ 







S 






9 






O 


a 

3 


CO 


< 


hi 


U 







"co 


-3 


r^^ 


». 


a» 


a 


<u 


c 


Sd 


a 


<u 




O 


o 


o 


o 


rf) 


n 


&> 


b 


&> 


o 


CO 

n, 


CO 

n 


a 

CO 



V V CO 

o 



.■■ 



r\: 






r-i O ■^ 

M 1^ O M lO O O 
»- (?< CO o 

0< <^ 



CO 
1> 



1 



c 
o 

S 5 « 
CO o »— 

0) L. 3 

CO o rt 

■5- 2i 



J4 

o 



w 



■3 
in 









i::3 



3. t. 

f4Q 



cc ■ 

111 to 

wo 

o o 



CO 



o 

< 

d 

a 



rs CO 
GO 






o 



o o o o 
»r^ C5 Lo lO 



C5>rHO0J>i>GOCO CO 

'^ CO ^ -- GO CO ^ G^> 



> 



'#r-iOG^Ot-OG^COCOi>Om'-i— ^OiS^r-i0305 
r-<J>(?0C5OC0C0LnCiG0G^u:i|>G-(L0G0G'^0iC0cO 

■^ GO T-T 



o 




cc 



^5 

a. 



« O o, 

tD uj «S 

C (U 



c 

cS. 



^3 

C 






CO 



c 



«Z 



3 CO j^ 
^ C/2 C/2 

o 



■"^ >> CO 
CO <u -^^ 

CL, h — •- 



« « ;;; ° 

"S 1- CO . ■ 

1-4 p O ^ 

S- (-1 ^ •*-* 

-a <y o o 

« "^^'^ 

« ^ ^ be 

-c C c = 

« 5 ° '5 

!> 5 a» <u 

■^ b.s ^ 



c 
o 

s "^ 

'tl 
3 

I/} 

<u 

o 



a; 
en 

,o 



s 
o 

o 

c 

CO 









a. 

CO 



(U 



^ ?: c: 



tn 
• CI. 

ace 



O O 



CO 

CJ 
O 

C 
CO 

'5 



ns 






r. c «- .X S "2 

^S 3 3 CO . • 

^ c/j W pu CC C 



o . 
> o 



^ fccW 
o = 

£ 



'J -- 'c: 






O r-3 
^ CO 

en •'^ 
CO c 

J'- 

fee's 

= S 



p:o 



No. 8. 



For the Assistant Physician's Salary 
Salary of the Secr'y of the Board 
Messenger's do. 
Island Keeper's do. 
Two Boatmen 



Scavenger's Contract 

Hepair of Carts 

Medicines 

Yisiting Island 
Notifying Wards, & distribut'g Laws 
Removing Nuisances 

Repairs of Bury iitg Grounds and 
Funeral Cars 

Office Expences 

Printing Laws, and Stationary 

CONTINGENCIES, 
Estimated from the expences of the last year (which, 
however, will be saved, if no contagious or other 
Sickness prevail,) 

Removing Sick;, &c. 

Burying persons by order of tlie Board 

SuperintendantofBuryinggrounds for 

his extra services and assistants 
Paid for Bedding &c. destroyed 



Conting't expences for other purposes 

Contemplated expences in commencing 
operations in the new Bury'g Ground 

PHOBABLE RECEIPTS. 

From the Quarantine Establishment 
tlie Burial Grround Department 
Reservoir on the Neck 
Probable amount that may be received 
from the State Treasury on account 
of Poor 



3,000 

150 

100 

250 

50 

50 

200 
100 
300 




8,068 



3,000 



3,000 
9,00Q 



o:ood 



No. 9. 

Statement of t\\e estimated value fi£ t\\e 
TYaukVm ¥unA, on t\\e ^5t\\ oi May, 18^0, 

Amount due on 61 bonds, supposed to be 

7,282 75 

3,000 

97 92 
1,386 76 



Cash deposited in the Mechanics & Manu- 
facturers Bank, at 5 per cent inter- 
est . - - 

Interest on that amount, at 5 per cent, from 
October 1, 1819 

Cash in the hands of the Treasurer of the 
Fund 

Present value of the fund 

WM. MINOT, Treasurer. 
Boston, May 25, 1820. 



Amount due on bonds considered to be 
bad, as by the Statement rendered 
May 1, 1819 



11,767 43 



1,693 90 



■ES? 



No. 10. 

Donations. 



Boylston Donation (20,000, and interest) 
was, by a vote of the Town 25th of May, 
1818, appropriated for the purpose of 
building Two School Houses^ — one of 
which has been built,---and the balance 
of that Fund is 



7,738 10 



^^iM^acsEM?* 



Donation of Mrs. Joanna Brookei', and others, t^ 
the Selectmen of the town of Boston, for the time being, 
the interest of which is to be disposed of for the relief 
of poor widows and sick people, at the discretion of 
said Selectmen. 

United States six per cent. Stock, E 3Q0 

Jedidiah Leathers bond - 272 17 

Thomas Cartwright's bond 200 

Bradford & Darling's bond 1,300 

Treasurer of the town Boston note, 1,230 

William Taylor's bond J666 66 \ 3,968 83 



The interest on the above, amounting to S23813, is 
paid in equal proportions to each of the Selectmen, and 
by them distributed agreeably to the wills of the donors, 



Donation of Abiel Smith, Esq. to the Selectmen of the 
town of Boston, for the time being, the income of which 
is to be appropriated to the support of a School for the 
instruction of the people of colour in the said town, in 
reading, writing and arithmetic : 

30 Shares in the Newburyport Turnpike Road* 

20 Shares in the 2d New Hampshire Turnpike Road. 

5 Shares in the Rhode Island Bridge Company^ 

1 Share in the Boston Theatre. 

1 Share in the Boston Bathing House 
4,000 Dollars 3 per cent. Stock of the United States. 

200 Dollars 6 per cent, of the United Statesji 



No. 11. 

"Real Estate. 



Township No. 5, in the 9th Range, County of Pe^ 

nobscot. 
The Common 

School House in North Bennett Street. 
ditto Hawkins ditto 

ditto School ditto 

ditto Mason ditto 

ditto Nassau ditto 

ditto Fort Hill 

ditto South Boston 

Alms House and Land 
Alms House Wharf 
Fort Hill 

4 Burying Places in the Towa 
1 ditto on the Neck 
1 ditto at South Boston 
A Lot of Land head of the Rope Walks, occupied hy 

the State for the Laboratory 
A Lot of land on each side the street leading from 

Orange street to South Boston Bridge, 
A Lot of land on Atkinson street 
A small wedge of land on Front and Beech streets 
4,200 feet of land in Derne street 
560 feet of land iij Essex street 
Land on which the Engine Houses stand in Milk, Ma» 

son and School streets and Dock square 
House and Land on Mill Pond for Fire Hook and 

Ladder Company 
Watch House, and Land on which it stands in Orangis 

street 
Right in the Town Hock 
Deer Island 
47,951 square feet of Land on the Mill Pond, a part of 

w^hich is leased 
A Lot of land on Prince street, leased to Col. Badger 

for S6 per annum 



Marsh on each side the Neck 

Land on the Neck called the Bull pasture, leased for 

30 dolls. 
Land on the Neck leased to Major Johnson for 5 dolls. 
2 Malls on the Neck leased at 6 dolls, each 
Hay Scales and Town Ponnd 
A House in Union street 
A Fisli Stall at the north part of the town 
Flats at the Bottom of the Common 
Faneuil Hall, Cellars and Stalls 
Vegetable and Fish Stalls 
Old Town House and Cellars, rents for 3,805 dolls. 

Quarter Casks Gun Powder 

Stands of Arms and Accoutrements complete 
14 Engines and Ladders 
1000 Lamps 

1 Bull 

2 moveable Pumps 
Market Scales, Weights, &c. 



No. 12. 

lastiTMLate of Wx^ Expences of the County ol 
S>wffo\k toY the yeai! 18^0- 



The Sheriff, for dieting Prisoners in gaol, 
chargeable to the County of Suffolk, and 
including Turnkeys - - 3,000 

The Sheriff for his attendance on all the 

Courts .... 600 

Three Deputy Sheriffs' attendance on the 

different Courts - - « 7qO 

Constables' fees^ attendance on the Courts 
and Juries . _ . sqq 



Carried oper and Continued^ 



5400 



Probable expenditure in building Gaol for 
the year 1820 



1,800 
350 

2,500 



5,000 

300 
300 
100 
320 
480 



Brought ovefy \ 5,100 

Constables fees in Criminal Bills of Costs 

not paid by Defendants, and chargeable 

by law to the County 
Justices of the Court of Sessions 
Justices of the peace, their fees chargeable 

to the County 
Gmnd and Petit Jurors to all the Courts 

after deducting the verdict paid by the 

parties in Civil Causes 
Witnesses in Criminal Causes chargeable to 

the County 
Inquests to Coroners, &c. on dead bodies 
Physician to gaol 

Keeper of the Court House and Expences 
Night-watch at the Prison 
Charcoal for the Prisoners, Candles for the 

Watch Room, Tubs, fire Tubs, Buckets, ' 

Lime, Sand, Brooms, &c. 
Straw Bed^, Blankets and Clothing, for the 

Prisoners, &c. « . . 

Stationary, Record Books, Binding Dock- 
ets, Printing, &c. 
Fuel for the County Court Housein the Court 

Rooms and for the County Offices, Can- 
dles for the Courts, ^c. 
The Judge of Probate to make up his fees 

as ordered by the Legislature 
Allowance to the County Treasurer for sala- 

Clearing Prison Yaults, removing Dirt, &c. 
Repairs of County Buildings 



200 
200 
300 

500 

60 

1,700 
150 
640 

20,000 
20,000 



y 



NINTH 



^i^Mn^iL m^ 




OF THE 



COMM^ITTE^ 0¥ TlJ^aKCE 



cjocsjoojoojocj^c^ 



H^^a m2^9 






I'HE COMMITTEE OP FINANCE, 

Consisting of tbe Selectmen, Overseers of the Poor, antf 
Board of Health, have attended to the duty assigned 
them by the Town, and present the following 

REPORT: 

That they have carefully examined the Books and 
Accounts of the Treasurer and Collector, which they 
found to be clearly and accurately kept and adjusted ; 
that they have examined the Books and Accounts of 
the Board of Selectmen, Overseers of the Poor, and 
Board of Health, for receipts and expenditures in their 
several departments, all of which they found accurately 
adjusted ; and have examined generally into the monied 
concerns of the Town, and present the following state- 
ments as the result of their investigation. 



I 
I 










© 






GO 






QD 






C^ 






<N . 






»s 


■" 




in 

CD 






-H 


o 


O O 




05 


'H GO • 




C5 


GO ^ 




tH 


•H C5 




lO 


'^ C^ 




«N 


•N »N 




•^ 


CD ^ 




lO 






-«r4 







o o CO o 

X ^ 05 TjH 

05 J> CD >n 
O C^ O Tt< 

«\ 




CD 


O 


CD 05 


O 05 


OD 


^rH 


GO 


»o 


•n 


»\ 


^ 


Tf 




iO 



CD 

o 

05 

»\ 

IC 



^ J> OD 05 

2^ -tH -fH '"H 

^ 00 OD 00 

"^ 'tH -tH -H 



CO 



e5 

t— « 



fM 




Ph 


^00 




Ps3 


tH 




^ 




1 


P5 


P^ 




H 


1 WD 






P 


,1 




<1 






- 






fro 


1 




.^ 




a> 


o 




o 


^ 


1 


!^ 


=s 




[^ 


CC 






5 C3 




w 

Pi 

o 


;-( 


i 


Vl 


H 






o 




1 


(-« 






.? ^ 


1 




>» 




CO 


-^ 






q^ 




»— » 


(M « 




>> 


OD > 




CS 






^ 


^ U 


1 


*> 


O O-" 




a 


c^ H 




o 


fBI^ 




-- lO 


f^ ,JJ 




o 






0:5 


^ ^ 


00 








' 


-jj 


a 




-j: a; 






§■2 






^? 







Br. 



(No. 11.) 
The TOWN OF BOSTON 



in Account Current 



1820. 
Aug. 6. 

1821. 
March S2. 

April. 



Hay 14. 



To Cash paid Balance of Selectmen's and Overseers' Drafts . . . 

I'o Joseph Russell's Note given as Town Treasurer to the Selectmen of Boston, 

dated December 1, 1793 . ...... 

To Cash paid Mrs. Elisabeth Sijjoumey for my Note given as Treasurer, dated 

Septemner 4, 1820 , . . . . . . . 

To Amount of Cornmonwealth Tax for 1820 • . . . • 

Amountof County of Suffolk Tax for 1820 <> . . . 

To Balance of Profit and Loss Account as per Account 

To Amount of the Selectmen's Drafts from Sept. 1. 1820, to May 1, 1821, Snclwsiye 
To Amount of the Overseer's Diafts from Sept. 6. 1820 to May 2, 1821, inclusive 
To Amount of the Board of Health's Drafts from AugustSl, 1820, to April 21, lg21, 
inclusive . • . . .. • . . , 

To the following Bond and Notes remaining unpaid 
Ward N Boylston's Bond 
Jacob Tidd's three Notes 
John Hancock's . 

Rea & Wright's 
John Stuart's • . 

Isaac Rand's, jr. « 

J. & A. Hunting's . 

William Tukesbury's 
Jabez Hunting's . 

To 3alaBce due the Town to new Account 



21»749 33 
29,768 40 



74.800 59 
18,784 77 

7.500 00 



10,000 00 

1.134 00 

930 00 

300 00 

125 00 

46 20 

40 00 

390 92 

40 00 



261 97 
1,230 Op 

33,725 54 



51, .«7 73 
924 05 



101,085 35 



13,006 14 
84,874 Si 



I2S6,62S 30 I 
if 1 1 J '■■ i 



with TURNER PHILLIPS, Treasurer and Collector. Cr. 



1820. 
Sept. 2. 



f» 4. 



«• 30. 

Oct. 18, 
Feb. 7. 



|>Iarch 10. 
*' 22. 



IHay. 



By the following Bond and Notes received this day of the Administratrix of the 
Estate of Andrew Sigourney Esq. deceased, late Treasurer and Collector, viz. 

By Ward Nicholas Boylsion's Bond , . . . , 

Jacob Tidd's. jr. tlu*ee Notes, 378 dollars each .... 

John Hancock'? • . .....'« 

Joseph Kowe's . • « .... ^ • • 

Rea & Wright's . « • « » . 

John Stuart's ......... 

Isaac Rand's, jr. . ....... 

Jafaez & Asa Hunting's . . . • * ^ « 

William Tukesbury's .« . « • » .. 

Jaoez Hunting's . . . . ^ . . . 

Thomas Badger's ....*•». 

By Cash received of Mrs. Elizabeth Sisourney for ray Note, as Treasurer, vi2. 
In Boston Money • .. ... . . 

Current Money ....*..«' 

Bills of the Haliowell & Augusta, Wiscasjet andCastine Banks . • 

By Cash received of the Police Officer for Fines collected by him for breaches of 

Town La>vs . . . • . . . . . 

By Cash received of Stephen Gorham, Esq for do. • ... 

By Cash received of William Donuisoii, Esq. lor do. * . , . 

By Cash received for Militia Exenipts . ..... 

By C^sh deceived of the State Treasurer for the maintenance of State Paupers to 
December 1, 1820 ........ 

By Cash received of Mrs. Elizabeth Sipourney. Administratrix on the Estate of 
Andrew Sigourney, Esq. deceased, for the balance due from him as Treasurer 
and Collector of the Town of Boston, as per adjustment of his Account by the 
Sub-Committee of the Committee of Finance .... 

By Cash received for licences tor Hackney Carria^'es .... 

do. for Rent of Stalls and Ce Jars under Faneuil Hall . . 

do. pf the Clerk of the Market (or rent* received by him f<»r Meat and 

Vegetable Stalls. &c. from the 1st Nov. 1820. to 1st May, 1821 
do. for Rent of Shops, Offices and Cellars in Old State House . 

do. do. for Lauds on » lie Neck . , . ., 

dp. for one Year's Rent of JLand or Flats northwesterly from the end 

of the Rope Walks, No. 1 and 2, due 24th Dec 1820 
do. of Joseph N. Howe and Amos Binney fur 2 Year's Rent of Land 

or Fiats at the foot of Rope Walk No. 5, due 24th Dec. 1820 
do. for do. of Land on Princc' and Merrimack Streets . . 

do. for do. of Fish Stall ou North Street • 

do. for do. of House on Union Street » 

do. for do. ot Deer Island . . 

do. for proceeds of Hay Scales - 

By Balance of Interest Acconnt per Account . . 

Amount due the Comiuon\Nealth on Tax of X^ZO 
Balance due the County of Suffolk on do. . . 

do. do. on Sel;:ctnien's and Ovirse<:'rs' Drafts . 
Cash, received for Taxes of 181?, 1817, i8i8, I8i9 and 1820 
Cash received for an Old Stove and Lightiop;' a Lamp 
Treasurer Russell's Note to the Selectmen o'l ilostOQ 







10,000 00 




1,1 '=4 00 




930 00 




535 50 




500 00 1 




125 00 




46 20 




40 00 




17 5.5' 




40 OP 




22 00 


13,^3 t? 




7.313 32 


" 


25.868 22 




544 00 


33,T25 S« 




3 00 




16 50 




2 00 




2J2 00 


271 iB» 






S,064 55 




35,725 54 




«2 od 


3,037 50 




6,767 01 




2.902 92 




■ |79 70 

■ 




47 20 


' 


13 20 




112 00 




12 00 




35 00 




. 400 00 




360 98 






13,Sf38 SI 


i , ■ ' ' 




l,'i9S 5? 


' 


21.74'J ftS 




5.5.'?2 ru 




5S6 38 




155.909 .^ 




12 50 




7.?30 09 


2S6 025 3S 











BOSTON, MAY 14, 1821. 

Errors Excepted, 

llJiiiNER PHILLIPS, Town Treasurer and Cdhdm- 



BOSTON. 15th MAY, 1821. The Subscrihers appointed by the Town of Boston, en the "2i1i Tifarch !:^st to audit the 
accounts of the Town Treasurer am! Colk-ctia- have attended to the dutv assifrned ti>etii. and iiiisl the .•\icoufits ri<'ht east 
and well vouched, and that there results a balance in favour of the Town o< eighty four tlMiusiuid eiKlit luimlre.l seventy 
lour dollars S3 cents, of which sum they fiud eighty two thousand si\ iiin.died sixty one di.i.nis S i cents now deposittil 
Vn the Manufacturers and M.-chanics Bank lo the tieUjt of "Tunur Mull.ps, Trcastirer and Lulitvtor of the '1 owit of 



Boston. 



STKPIIKN CODMAX. 
FRANCJH .]. OLJVKH, 
ROBERT O. s^iiA 



W. 



\ 






Juditar 



Tf ■* G^ 
xO O t- 

O GO ^ 



a 
o 

s 

.22 o o 
a 

c^ ^ ^ 
o 

Qj O O 

a. 



vO ©^ »^ •r-f lO 
G^ (iO !r- 00 t- 




o 


CO ■ 
I- 




CO '^ 1> CO CO 
©< -^ iO xO CO 






1392 






o 









o 



O O O 

'O ns '^ 



C 



C3 
O 



u 



O 

o 
o 

CO 



CO 



o 
o 



CO GO 



o 

uO 

CD 



O 
O 



a; 



o 
o 
o 



p o o o o 

ns f^ n3 173 'X5 



03 



o ,. 

^ a 
o o 

rfSpQ 



O 



O 



O ->f o 

T-^ c« O 2^ 



-a 

o 



Gt 

00 



^ S ^ 



C5 






::: ^ u; s < s 





t- 


T— t 





CO 


t- 


G< 


GO 






G^ 


10 


iO 


a> 


c: 


vO 


t- 






CD 


10 


CO 


00 


-* 


CO 


G^ 






T— 1 


CO 


t- 


CO 


G^ 




Ol 






• G^ 


1—1 


1— ( 


t- 


T-H 




CO 








en q; 

.2 - 
S 'S 

t; .s 

a; C 

0? 









'IS 
0) 

o 

IB .0 



30 

0) 



o s^ lo ,>^ 

G< 

CO CO 



C5 



o 



I— I +-) i> 



w 
T3 



re ,- 



o 
o 



<u 



in 
w 
O 






u eg 
o 



a 

£ 
o 
o 

I 

p 

a: 



a; 
o 
o 



en 



O 

o 



O 

c 

G 

o 



S 

S 
o 

O 



o 

CO 



G 
O 

o 






13 ""O 



lO CO 

1— ( T— I 

°^ 

PQ < 

G 
.1—1 • 

ci re 



^^ s ^ § o 

G^f c .2 



o o 



o o 



t- Gi 

O lO 
CO CO 

G* 



G ^ 

1^ gT 

- '^ 

■73 
en G 

o re 

G--G 
OJ o 



00 
I 



o 
re 



C 73 
G O 

O) O 



ns 13 



§1 

en 

o 



W3 






re 

o 

• 1—1 

-G 

G 
,0 

s 

G 

a 

5 ^ 



00 

Gi 

CO 
Gi 



G 
G 
O 

s 

re 



I-, 

CO 






■^^ 

o 

xn 
O 



G? 
CO 



■rf 



re 



G 

p 

O 

PQ 



10 

T— I 

o ^ 

G^ D-( 

CO o:" 

T-< C/2 



re 

G 



a a 

> o 

p QJ x^ j:; re 



G^ S3 ^ 



9 



o 
o 

o 



121 



O 



So 



G^ CD 


t- 


t- 


CTS 


i3 o 


T-H 


lO 


T-H 


F-( 


c£> 


CO 




GO 


CO 


rt* 


t- 


T— ( 


^ 


rf 


>-H 


T-t 


t- 


CO 


1.0 


CO 




05 


-T^i 


•^ 


»-H 


GO 


•^ 


CO 


^ 


«— 1 


OS 


t- 


O) 


Ci 




o< 


1— 1 


G^ 


00 


xO 


•* 


Tt^ 


1—1 




o 


G^ 


T— 1 


CO 










T-H 


&< 


C3^ 


G^ 


CM 




T-H 


T-H 


"H 


kO 




























T— ( 


■itf 









o »2 






.o 



bo 

c 

PQ 



o > 

8^ 



a 



T3 



;h 

O 



O o 



u 

S 

o 

p 

o 



a; 



C6 
G 



a 



<v o <v <u 

-4-> -(->-♦-» -4-' 

o o o o 



a; 

bo 

a 



^fe 



o 



-£3 >-« _a -^ 'is 



O 



o 





(D 


• rr 




O 


o 










-a ^ 




X) 


(J 




cd 


<D 




<:-» 


S 




t>j 






M 






• 
1— 1 




o 






(>J 


~i_> 




CO 


o 




T— 1 


o 





O o^ 



-£3 



O 

a 

-a 



G 
o 






G 
O 



-G 



G 
O 

a 



"H r 
^^ 

< i 

O m 

G -*-> 
O G 



0) 

-G 



a; 
j2' 



■t: 



G 
G 
o 

s 



O O 

o o 



r, !:-( f-1 tH 

^^^^ 

O O O O 

ns 'TS 'T3 "^ 



■+-> OJ C? 

G G-^ 

O O G 

"« '^ -^ 

O t-l &-. 

m ^ ^ 

CU o 0) 

f-i f-l t-l 



CM 



o iJ 

o o o o o 

f-^ 1^ ^3 1^ 13 



Ul 



12; 

PS 



is 



^ S2 ^ 

G f-i P ^ 







S^ ^ '^" — 

C/2 






W3 



G o ^ e 

- 'f^ o 55 J*. 

^ a o § 

CO O CO ^-< 

Eh Eh 



13 
-♦-» 

cw 
o 
o 
>^ 

o 



CO 



1—4 



s 
o 

-*-»■ 

CO 

•o 



o 



03 rt 






■Q 



p 



I 

SI 



S3 

^-^ o 

o 
<t1 



o 
o 

o 



S3 

O 

{>^ 
O 



o 




00 . 
GO 


00 
GO 


464 


o 

00 


'■^- d, " 


..,.,.^.. .! 


y. a* .. . 



I 

o 
o 
o 

s <^ 



4} 



O 

o 



o >^ 



00 



00 
GO 

o 

00 




3 
O 

o 




o 

a 

O 

H 






ft^eSBs 



Q 
I- 

3 

Pi 
Qi 

1 

00 
•^'^ 



o 

CO 
O 



^S 



V r^ 



i> 



^ 









5s^ 
.53 

















O 


<M 




eo 


ifi 










C« 


^ 




lO 


CD 


O rJH O ift O 


^ 


o o o o 


O Tt< 


O 


O 


CO 


CO 


<M O 


TT ^ C5 O 


o 


»- 


OD 


c 


■>«-» 


o: 


rH CO 




GO O 


iO 


QO 


CO 




•"rt 








IC 


"^ 




o 



<50 

O f>t5 






'Si 






a 

o 

PQ 



♦♦J 

s 



0^ 



c? 






o o 



o ^ -2 ^ 

1^ 'w "Ti '^ 






CO 



o 

pq 

O 

o 







32 

o 

33 



CO 






t^ 






s 



CO fO 



CO 



CO 



QO 



O 



s 



-.^ 



O 



a 

»4 



c:> 






O 






^HsHs 






o ■ 



CO 



o 
J. 

cic; 
pa 

g 






00 






■ 






»n 


gg ^ GO 05 GO 




05 CD 


CD 




-H 'g< 


O 


C5 (?^ o t^ r- ^ 


O 


o o 


00 


2 (?^ CO ^ I?? o 

Z O C^ C^ GO (M 

*-.^irt -H 00 


O 


O 00 


CO 


O 
CO 


CO o 


o 


c^ . 


f 


Tti CD. 


-"H 



I 

CO 
QO 

o 

F--4 

«! 

CD 

© 

© 

© 



o 

§^ 

QD © 

© a> 

2 3 «^ 

:^ z> ^ 



CO 
>^ 

n 2 

CO '"' 

S -* 

a? ?-4 
43 cp 

^ I 



i» 50 

© 3 



© "^ 



■Biijil, j„^ H<IU 



;© 

© 

© 

a 

S- 

eg 

■^ 
CD 



o 



CO 









o 



CI 






• >-* O -t-* 

1^ rt rtS 

-^ > Q- 

•S O O 

^ a i 

o o .-^ 
^ C2 12 

c o 2 

Co® 

5 J3 



o 



a O 35 






H-» 

o ^ •^-^ 

d ^ <o 

CO s-a 

« OJ kS 

^ s <a:> 

• — S C3 

<» ^ g 

|yi cs o H 



5 



1^ 






to »-• 

O CO O 

CO CO O 

O CO ic 

#^ #^ ♦>. 

rf CO ^ 

CO ■'^ 



CO 



co 

CO 

o 

CO 



so 

CO 

t> 

CO 

CO 
CD 
&< 



CO 
CO 

t^ o 

CO o 
G^ O 

©^ CO 



o-fi 



i-O 

CO 

CO 



m 



01 



o 



c$ 
he 






© 

P 

TO 
W 



00 

o 






H ^ 



G 
3 
O 

O 



a 
o 

a 



o 

a 

IS 

0) 

-£3 













- 


CO 
CO 




GO 

CO 




















t- 





j> 




















CO 





CO 


GO 


to 





iO 








G^ 





10 


•^ 


«-• 


r> 


*^ 


r^ 


r^ 


•^ 


•^ 


#v 





^ 


CD 


CO 





t- 


G^ 


lO 


CO 


'^t* 


CO 


CO 


\ 


CO 




©< 


CO 


CD 
G^ 



CI o 
^ ^^ 



o 
o 

_ _j-j ^ 

o ti ^ 

O . ?(5 

-£3 ^ © 

c sh ti a c: 

C > o iS o 
P^ OPQ cr2 U 



1^ 



SB 



o 

a 



o o o o o o o 

FQ n3 no n^j <T3 "^ T3 



S =! ^ 








.£1=5 S 








02 -StS 
















• p-( 1— I 








-5 a 




*» 






5S 








g 




^3^ i^ 




g* 




C « kJ 




C5^ 




^'-^"i 

^ ^ ^ 













0; ■' 








g <u a 








« d 




>-< 




|:Sj 




, •^ 








kj 






• 

a 






?s <i5 ^ 


d 


r^ 




t a Ta 
ent exp 
meet th 




0) 


a 




n t: © 


3 

-4-9 


m3 






a 


H 




SS^'S 






a; -^ .iS 









S 5? g 
S s? 


^ 






3 e^M S-i 
S <D «5 

^1 S 


« 




c^ 


Cm 
Q 




00 




;^ 




<M 


5-1 CO 






>» 


e*=. ^ cS 


^ 




c3^ 


CD 1—* 







i^ 


5^2 






S 


*^ SQ 


pO 




•v 


*»-» ^ ^ 









•N^ XS 


'13 




0.) a? rt 


(D 




•? .^ a 


'+J 







B 




fA 


J3^ 03 


a 




CO 


^•^ ^ r^ 


QD 




55 


O;;^ c 






J:^ 


a §&H 








~ a Q^ 






h3 








^ 



5^^ 'q 



In addition to the foregoing Report, ordered to be 

published by the Committee of Finance, the Selectmen 

exhibit for the information of their Fellow Citizens, the 

following statements, viz. 

No. 1X« — Containing the Appropriations and Ex- 
penditures i,n their department the last year. 

No. X.— An estimate of the probable amount that will 
be required the ensuing year.. 

No. XI. — Heceipts and Expenditures of the Board 
of Health, the last year. 

No. Till. — Will show the estimate for the probable 
Expenditures of the Overseers of the Poor, for the 
ensuing year. 

No. yill. — Will show the estimate of the Board of 
Health fpr their Expenditures the ensuing year. 

No. XII.— The estimated value of the Franklin 
Fund. 

No. XIII.-^The value of the Donation of Mrs, 
Joanna Brooker, and others* 

No. XIV.— The Donation of the late Abiel Smithy 
Esq. 

No. Xy.— Real Estate. 

' No. XVI. — ^Personal Property. 

No, XVII. — ^Estimate for County Expenses. 



(No. IX. 

SUMMARY STATEMENT of Receipts and 

Selectmen's Department, from 



Appropriations voted at May Meeting, 1820. 



Schools - - - - - 




25,O0U 


- 


* 
Repairs of School Houses, Fuel, ^c. 




X 

3,000 




Town Watch - • - • 

Constables - - • • 

Engines and pumps 

Lamps, oil, and lighting 

Bells and clocks - • - 

Printing and stationary - 

Expenses of Market - - - 

Mall and Common 

Paving and repairing of Streets 

Improvements 

Incidental expences - - • 


• 


9,000 

500 

2,000 

7,500 

500 

1,000 

2,000 

1,500 

15,000 

2,000 

5,000 




Salaries - * . , 

* 




10,445 




Ffimary Schools - - \» 




8,000 




J\'eiy School House exclusive of the Boylston 
amounting to $8202 38 now in the 
Treasury on interest 


Fund 
Town 


, 10,000 








102,446 





Expenditures of the TOWN OF BOSTON, in tte 

May, 1820, to May, 1821. 

Mxpenditures. 



SCHOOLS. 
Ten Writing and Grammar Masters 

at ^ $1200 

Eleven Writing and Grammar Ush- 
ers and one Master at South 
Boston, at 600 

Master of the Latin School 2000 

Sub-Masler of do. 1000 

Four Ushers of do. 2155 55 



Tvvo Ushers for the instruction of the surplus- 
age of Scholars from the Eliot and May- 
hew Schools 

Extra to the Usher of the Eliot writing 
School 

Maf'ter of the School for the children of 
people of colour 

Repairs of Schools, Fuel^ &c. , 

Town W^atch 

Constables - - » 

Engines and Pumps - - 

Lamps, oil and lighting 

Bells and clocks 

Printing and stationary 

Expenses of Market 

Mall and Common 

Paving and repairing of Streets 

Improvements - « « 

Incidental expanses 

SALARIES. 
Chairman of Selectmen 
Threfe. Assessors - • 

Assistant to the Assessors 
Andrew Sigourney, balance of his Salary a.' 

Town Treasurer and Collector 
Town Clerk - - - 

Judge of the Municipal Court 
Police OfGcer, Tythingman and Captain of 

the Watch - - 

Secretary of Firewards 
Messenger to Selectmen 

do. Firewards •\ 

Primary Schools 

New School House ©n account of the ap- 
propriation by the Town of $10,000 

Salance in the Treasury unexpended on ac- 
count of the appropriations of the last 
jear. 



27,753 31- 

8,245 . 

523 40 

2,026 26 

6,274 ^3 

577 87 

888 54 

438 65 

3,784 31 

13,292 32 

330 
4,752 m 



7,614 75 
8,375 

8,113 12 






92,990 40 
9,464 60 



102,445 



Boston, j^aj,^ 1821.--Errors Excepted, 

ELIPHALET WILLIAMS, Chairman Sdectme'! 



(.No. X.) 

ESTIMATE OF EXPENCES of 
BOSTON, the ensuing year for 
Department. 

• . Ill II I I , 1 1 I II ■ 

School Masters and Ushers 
Repairs of School Houses, &c. 

Primary Schools 

Town Watchy Fuel, &c. 

Paving and repairing Streets 

Salaries 

Incidental Expences 

Lamps, Oil, and Lighting 

Engines, Premiums, and Pumps 

A new Engine 

Repairs of the Market, &c. 
Improvements 
Printing and Stationary 
Mall, Common, and Fort Hill 
Constables 
Bells and Clocks 
House of Industry 
Vegetable Market 



Boston, Ma;y; 1820„ 



the TOWN OF 

the Selectmen's 



32,000} 
4,000 




36,000 
8,500 
9,000 
16,000 
11,000 
5,000 
7,500 



2,500 

2,000 

2,000 

1,000 

1,500 

600 

600 

20,000 

6,000 

129,200 



m 



pt; 



0* 

CO 



S2 S 



o> 


GO 


lO 


f>» 


""T 


»n 






CO 
00 






£3 
<o ** 

o 

tToJ 

V 






S 9i 

o 



o 
o 

4 



ID 

£3 
A3 



ii2 3 



oa CO 



^c° 



o 
o 
o 

<! 
IS 

a 

O 






cs 
o 

«> 
o 

c 



to 

<C> (J( S^ Ui o o 

00 «« T~< T-* r-« r-t 
CO 



«3 
CO 

CO' 



CO., 






• • 


CS 




9 




• O 


,• 




t3 


< 


C 




3 

2 


■^2 


O 







•40 



CCS 



i 



£3 S *5 



a « e i p .2 

0) r J - » >* 



8 

Si 

O 

5 



o 

a 



CO CD GO & 
05 -rr e< GO 

o o '^ oi ^ "<it a> 

O If) o CO 5^ O lA 

o GO »« <o e< 



^ 



^^ 



CO 

CO 



^ 



t3 

* c^S 
u 



I 

O 









"2 <^2 



«« £ <5 » O 
03 *r r« CD ir: 



fl a, fl jgrt 

.2 lad * «- 

o 
H 



(0 

^ o 
.So 




V'" 



u 

^ 



a CO 

GO -^ 

«5 0> O O 
r-« «o o O 
^O GO O 

1-1 oo 



c 

CD 

GO 







SI 



C9 

o 

P S go 



a 
o 

a 



P3 



(25 

pa 
o 






<4^ 

o 



£0 (C 



w rt <u ca 

CO 



'-' 03 GO O 
05 CO <?< CO 


5 


CO O ^ -* CO o 

c« to CO CO CO in 


lO CO 1> 
G^ CO CO 


GO 


GOGocos^o-^toe^ococo CO lO in GO CO (?» 

S^05C0-^Ofi0«0G0'^G0«D&<'^ COGO 
'^S^COf-CDi-iGO 0< O 


CO 
CO 

GO 
Oi 



IB • 



P 



c 



S 

03 Hf 



c 

CO ""^ 

. bo bO 

c a 

bC'O 

O CB 

s ^ 



CO c ,o « 

U*« 03 !» " 



t- O 
bl) ™ 

n £ 






u> 



8^ 



s 
o 






£ 1 -^ .2 



o 



S 



-TO fl 

«(« > 

V c0 ce 

.S O 

•C O 






s 

0) -C 

a a 

>«! « 

Q 

C nc3 

« fl 

.So, 

o o 



o 
o 



g4' 

CO 









(No. XII.) 
ESTIMATE of the Amount of the FRAKKLIN 
FUND, May 18, 1821. 



Due on 58 Bonds, considered good 
Amount of Note of County of Suffolk, 
dated April 12, 1821, payable on de- 
mand, with interest at 5 per cent 
Interest on said Note to May 18, 1821 
Cash in the hands of the Treasurer 

Present value of the Fund 



6787 57 



5000 
24 
544 19 



12,eS55 76 



1693 90 



Amount due on Bonds considered bad 
as stated last year 

N. B. From July 20, 1820, to April 12, 1821, In- 
terest at 6 per cent was received on S4500, from the 
county. 

WM.MINOT, Treasurer. 



(No.XIIL) 
DONATION of Mrs. Joanna Brooker and others, to 
the Selectmen of the Town of Boston, for the time 
being, — the Interest of which is to be disposed of for 
the relief of poor Widows and sick people, at their 
discretion. 



-?» 



United States 6 per cent Stock 
Jedi. Leathers Bond and Mortgage 
William Taylor^s do. do. 
Town Treasurer's Note 
Darling and Bradford's Bond and 

Mortgage 
Thomas Cartwright's do. do. 



300 
272 17 
666 66 
1230 

1300 
200 



\ 



^ik 



3,968 83 



The Interest on the above, amounting to Two Hun- 
dred and Thirty Nine Dollars 91-100 was paid in 
equal proportions to the Selectmen tlm last year, and 
by them distributed agreeably to the wills of the donors. 
Boston, May, 1821o 



(:5ro.xiY.)} 

IKOfATi^N of the late Abiel Smith, Esq. to the 
Selectmen of the Towu of Boston, for the time being, 
the income of which is^to be^ appropriaited t(^ thp sup- 
port of a School foe the instijuctiott of the People ofi 
Colour, in said town, m readings writiug and 
arithmetic. 

20^ Shares in Newbui:yport Turnpike Road. 

20 Shares in 2d New-Hampshire Turnpike Road, 

5 Shares in the K. I; Bridge Companji. 

1 Share in the Boston Theatre. 

1 Share iq the Boston Bath House. 
4000 Dollars U. S. 3 per cent. Stock, 
200 Hollars U. S. 6 per cent Stock, 

4" Shares in the Suffolk Bank, 



Boston, May, 1^21. 



j 



(No. XV.) 
REAL ESTATE. 



Township No. 5, in the 9th H^^aig^^ county of Pe- 
nobscqt. 

The Common. , 

School House in North Bennett Street. 

do. Hawkins dp. 

do. School do. 

do. Mason do. 

do, Nassau do. ^^ 



School House in Derne street 

do; FortrHia 

do. South Boston. 

Alms House and Land. 
Alms House Wharf. 
Fort Hill. 

4 Burying Places in the Town. 

1 do. on the Neck. 

1 do. at South Boston. 

A Lot of Land head of the Hope Walks, occupied* by 
the State for the Laboratory. 

A Lot of Land on each side the street leading from 
Orange street to South Boston Bridge* 

A Lot of Land on Atkinson street. 

A small wedge of Land on Front and Beach streets^ 

Land in JDerne street. i 

560 feet of Land in Essex street. 

Land on which the Engine Houses stand in Milk, 
Mason and School streets and Hock square. 

House and Land on Mill Pond for Fire Hook and 
Ladder Company. 

Watch House, and land on which it stands in Orange 
street. 

Right in the Town Dock. 

Deer Island. 

47^951 square feet of Land in the Mill Pond, a part of* 
which is leased. 

A Lot of Land on Prince street, leased to Col. Badger, 
for S6 per annum. 



Marsh on each side the Neck. 

Land on the Neck called the Bull pasture, leased fo 

S30. 
2 Malls on the Neck. 
Hay Scales and two Town Pounds, 
A House in Union Street. 
A Fish Stall at the north part of the Town* 
Flats at the Bottom of the Common. 
Faneuil Hall, Cellars and Stalls. 
Vegetable and Fish Stalls. 
Old Town House and Cellars. 



(No. XVI.) 
PERSONAL PROPERTY, 



78 quarter Casks Gun Powder. 

7 cases Cartridges with Balls (22,000). 

20 stands of Arms with Accoutrements complete, 

14 Engines with Ladders, &c. 

1 Carriage with Fixtures for Firemen 
1020 Lamps. 

2 moveable Pumps. 
Market Scales, Weights, &c. 
IBull. 



(No. XVil.) 



^^f^ 



ESTIMATE of the Current Expences of the County 
of Suffolk, for the year 1821. 



The Sheriff;, for dieting Criminals over and 

above the sum allowed by the Common- 
wealth, and for Turnkeys 
The Sheriff for his attendance on all the 
" Courts - 

The Deputy Sheriffs' attendance on the 

several Courts - - - 

The Constables, their attendance on all the 

Courts and Juries 
The Constables, their fees in criminal Bills 

of Costs, not paid by defendants, but 

chargeable to the County 
The Justices of the Court of Sessions^ for 

attendance, &c. - . 

Justices of the Peace, their fees chargeable 

to the County 
Grand and petty Jurors to all the Courts, 

after deducting the money received for 

Jury Verdicts 
Inquests on dead bodies 
Physician to the Gaol - - 

Keeper of the Court Bouse, and expences 
Night Watch at the Prison 
Scavenger, at the Prison 



Charcoal for the Prisoners^ Candles for 

Watch, Fire Tubs, Room Tubs, Buckets, 

Lime, Sand, Brooms, &c. 
Straw Beds and Blankets, and Clothing for 

Prisoners - - 

Stationary, Record Books, Binding Dockets, 

Printing, &c. - - - 

Carrwd over and Continued. 



B,000 
600 

500 
1,000 

1,800 
350 



3,000 



5,000 
200 
100 
350 
960 
180 



300 

300 

300 



17^940 



Brought tyver^ 
Fuel for the Court House in the Court Rooms, 

and the County Offices^ aud Candles for 

the Courts, &c. 
Carting dirt, cleaning Vaults, &c. - 
Witnesses in criminal Causes before Justices, 

chargeable to the County * 

Allowance to the County Treasurer 
Repairs of County Buildings 
Interest growing due on Loans * 



Balances 4ue from the County to others 



17, 



100 

30Q 
1,70(^ 



2,400 



23,000 
12,000 

n II . »iw— f 

35,000 



REPORT 

OF THE COMMITTEE OJV THE SUBJECT OF 

FEES OF OFFICE. 



The Committee to whom was referred the subject of '^forming a Ta- 
ble stating all the Fees of Office established by law, and that the 
same he pitblished with the ,Bnnual Report of the Committee of FU 
nance*'' have to - 



That in performing the duty assigned them, they have found 
it a nork of much time and labour and they are therefore unable to 
present the subject in so full a view as they would wish. They have 
found during their examination of the several laws on this subject, 
that owing to necessary alterations, which experience from time to 
time had dictated, it was necessary to examine the statutes of several 
sessions of the Legislature tp ascertain the precise amount of fees to 
which some officers were entitled, and they take the liberty to sug- 
gest, whether it would not be advantageous to the public that an ap- 
plication should be made to the Legislature to adopt some mode rela- 
tive to Fees of Officers, presenting them in a more condensed and de- 
finite form. 

The committee offer the following as the result of their present in- 
quiries and examinations, 

Which is respectfully submitted, 

DANIEL CARNEY, ^ ^ ^ .... 
JONATHAN SIMONDS, J ^omminee. 



TEES ES)Ta:aiiisiiiaB wi. i^aw. 



JUSTICES' FEES. ^^ 

Dolls, CU> 

For every blank writ of attachment and summons thereon, or 

original summons ----- i7 

For the declaration in each writ of attachment and summons 

thereon, or original summons triable before a Justice - 40 

Every subpoena, for one or more witnesses - - 10 

For the entry of an action, or filing a complaint in civil causes, 
including filing of papers, exaiiiining, allowing and taxing 
the bill of costs, and entering up the judgments and re- 
cording the same - - - . - 61 

The trial: of an issue . - . . ^ 50 



2 Fees of Office. 

Dolls. Cts. 

Copy of every evidence, original paper, or record, if under a 

_page - - - - -^ - -. 10 

It upwards of a page, at the rate per page of - - 1^ 

Writ of exL'cation - - - - - ^5 

A recognizance to prosecute an appeal, including principal 

and surety - - - - - - 20 

Taking affidavits out of Court to be used in tlie trial of any 

cau?e actually depending - - - - 2^ 

For the Justices' travel therefor, both going out and returning 

home, for every ten miles - - - - 50 

For wrili-ng the deposition, caption, and notification, per page 12 
The Justice who shall take any deposition, shall certify his 

own and the deponent's fees. 

Taking affidavits, in perpetual remembrance of the thing, to 

each Justice - - - - - - 20 

For his travel and the writing, the same as in the case last 
mentioned. 

Administering an oath to persons appointed to appraise es- 
tates, or to appraise and divide real estates, together with 
certificates of the same - - - - 20 

Administering an oath to one or more witnesses at the same 

time, before Referees or Arbitrators - ' - - 20 

For travel for that purpose, the same as in the case of taking 
affidavits. 

Taking the acknowledgn^ent of a deed with one or more seals, 
provided it be at one and the same time, and certifying the 
same - - - -- -- 17 

Granting a warrant, swearing appraisers relating to strays, 

and entering the same - - - - - 32 

Administering oaths in all other cases, with certificates, except 

oaths to town, district or parish officers - - 20 

Receiving a complaint and issuing a warrant in criminal cases 50 

Entering a complaint in criminal prosecutions, rendering judg- 
ment and recording the same, examining, allowing, and tax- 
ing the costs and filing the papers - - - 75 

Recognizing persons charged with crimes, for their appear- 
ance at the Court of General Sessions of the Peace or at the 
Supreme Judicial Court, and for certifying and returning 
the same with or without sureties, to be paid by the person 
so recognizing ^ - - - - - . 25 

For a mittimus for the commitment of any person on a crimi- 
nal accusation - - - - - - 25 

CORONERS' FEES. 

For serving a writ, summons, or execution, and for collecting 
the monies due thereon, and for travel in returning precepts 
and inquisitions, the same as is allowed to Sheriffs for similar 
services. 

For a bail-bond - - - - - - 25 



Fees of Office. « 

Dolls. Cts. 

Every trial where the Sheriff is concerned - - 25 

For attending the Jury therein - - - - 25 

Granting a warrant and taking an inquisition on a dead body l 00 
If more than one at the same time, and who came to their 

death by tli€ same means, for each one after (he first - 20 

Travel and expense for taking an inquisition, per day - 1 00 
To eaih of the Jurymen for their travel, if above four miles 

out, per mile, each way - - - - 3 

For their services, per day, including time and expenses 75 
The Constable, for his attendance and expenses in summoning 

a Jury, per day - - - - . 90 

JUDGES OF PROBATE'S FEES. 

For granting administration, where there is no litigation 50 

In other cases - - - - - - 1 00 

Appointing or allowing guardians to minors, in each case, ex- 
cept in cases where one guardian is appointed for more than 

one minor --.-.- 40 
Where one guardian is appointed for more than one minor, for 

all more than one . . . . . 5 

A decree respecting the probate of a will or codicil, where the 

same is not contested - - » - - so 

In all other cases - - - - - 1 00 

Examining and allowing an inventory, swearing the executor 

or executors, administrator or administrators - - 30 

Swearing appraisers of an estate - - - 15 

Examining and allowing accounts, not exceeding two pages 40 

For all above two pages, at the rate, per page, of - 15 

A decree for settling an intestate estate - - - 40 

A citation - - - - - - 15 

A summons for one or more witnesses - - - 10 

A quietus - - - - - - 20 

A warrant to appraise or divide estates - - - SO 
Issuing a commission to receive and examine the claims of 

creditors, when an estate is represented insolvent - 20 

An order of distribution - , - - - - 30 

Granting an appeal to the Supreme Court - - 20 

REGISTERS OF PROBATE'S FEES. 

For writing a bond and letter of administration - - 40 
Writing a bond and letter of guardianship, and making record 

thereof, for one minor - - - - 60 
For more than one minor, for whom the same guardian is ap- 
pointed at the same time, for each more than one - 10 
Drawing a decree respecting the probate of a will or codicil 40 
Writing a bond for the executor - - - - 20 
Writing a warrant to appraise the estate of a person deceased 20 
A warrant to divide an intestate estate among the heirs - , 20 
Writing a warrant to set off a widow's dower - -20 



4f Fees of Office, 

• Dolls. Cts. 

Writing a warrant to receive ami examine the claims of sn in- 
solvent estate - - - - - " ^^ 

Entering the account of an executor, administrator or guardian, 

and an allowance thereof - . - - " ^^ 

Entering on an inventory, the oath of an executor or adminis- 
trator _,._--- 15 
Drawing up a decree on the settlement or partition of an estate 20 
For drawing an order of distribution - - ' ^0 
A quietus - _ . - - ^ 20 
A citation - - - - - - ^^ 

A summons for a witness or witnesses - - - 10 

Proportioning an, insolvent estate among the creditors thereto, 
every creditor's proportion being distinguished, at the rate 
for every twelve creditors of - - - " ^0 

Recording an\ matter, at the rate per page of - - 12 

For a copy of any paper, at ihe rate per page of - 12 

A bond of appeal - - - - - eo 

No fee shall be demanded by the Register of Probate, for 
taking from the'files m his office, or transporting to the place 
of the silting of the Probate Court, such papers as are neces- 
sary in the settlementof any estate or account in the said Court, 

Extract from the Law. ^ 

The Register of Probate shall put and keep np, in s.orae 
conspicuous part of the room, a list of fees for Judge and Re- 
gister, in every other place besides his office as aforesaid, 
where a Probate Court may be holden during the holding of 
the said Court in such place. 

IwY THE COURT OF COMMOJST FLEAS. 

JUSTICES' FEES. 

For the entry of an action, including the taxing of the bill of 

costs - - - - - . - 80 
In every action where an issue in law or fact is joined, an ad- 
dition to t!»e fee for entry of - - - - 1 00 
granting an appea!, and taking a recognizance of the principal 

and surety or sureties ----- 20 

Proving a deed - - - - ^ . gO 

Surrender of a principal into Court, by his bail - - 20 

Granting a writ of protection - - - - 25 
Entering a petition, and making an order thereon for the sale 

or partition of a real estate - _ - , yo 

Accepting partition of real estate , - - - 40 
AceeptiMg a report of referees, where the acceptance thereof is 

contested - - . . . _ gQ 

Otherwise. ------ 30 

FEES OF THE CLERK OF THE COURT OF COMMON 

PLEAS. 

For the entry of an action, including the taxing of the bill of 

eosts, and filing the papers . - - - 50 



^ 



Fees of Office, 5 

Dolls. Cts. 

En(erii!g and recording a verdict or repprt of referees - 13 

Every aeiion withdrawn or nonsuit _ - . g 

Coiifesssingjuflgmeiit, or default, or joinder iu demurrer iO 
Entering up jiidgmeut, and recording the same at iarge when 

no ii^sne is joined ----- 20 

Wiiere aa isi^iie in law or fact i^ joined - - - 40 

Acknowledging satisfaction of a jiidgment on the record S 

Entering an appea!, and recognizing principal an<l sureties i& 

Continai;?^ each canse to the next teroi - - - 13 
Entering the surrender of a principal into Court, and jnaking 

a record ti>ereoi - - - - - 15 
For entering a petition and order thereon for the partition or 

sale of real estate - - - - - 50 

For recording snch petition and order, at the rate per page of 1 
Entry of a rule of Court, upon the parties^ submitting a cause 

to referees -- - -- - 15 

Proving a deed in Court, and eertifving the same - 20 

Every blank writ of aUaehmenl, wiih summons thereon 15 

Every blank writ of Scire Facias or orisrinai snnmsons - 15 
,An original or alias writ of execution in personal matters, and 

filing the same, when returned - . . - 25 

A writ of possession in real actions - - _ - 40 

A writ of protection or JT«6e«s Corjsz^s - - - 25 

A subpcena for one or more witnesses - - - 10 

A Duces Tecum - - - - - . " ^^ 

Each T''t'/2ire i<acifl5, for Juryj^ien - - - 5 

Opening and filing a deposition - - - - 8 

JwY THE COURT OF GEJVERJL SESSIO.YS OF THE 
' FEJICE. 

TO EACH JUSTICE. 

For each day's constant attendance in Conrt - - 1 OG 

No Justice shall be allowed pay for more than two days- at- 
tendance at any one term. 

To^each Justice who shall travel more than ten mileb to tl)e 
Court-House or place where the Court sits, except such Jus- 
tices as are sworn Attornies at law, or Clerks of the several 
Courts of Sessions, who shall Dot he til lowed for travel o^r 
attendance, for every twenty miJes travel, coniputing out 
and home - - - - - - i OG 

FEES OF THE CLERK OF THE COURT OF' GENERAL 

SESSIONS OF THE PEACE. 

Entering an indictment, presentment, complaint or information 
incluuing the recording of the judgment of the Cout t tziereiii, 
examining and casting the bill of costs, and iiling ihe pJinci ?* 65 

Discharging a recognizance - - - - 

Each warrant for a criminal * - - - - 

Each subpoena for witness or witnesses 



10 



6 Fees of Office, 

Lollt, Ctt. 

Each recognizance for an innholiler or retailer, including 
principal and sureties, and for transmitting the name of the 
licensed person to the Selectmen, and recording the license 15 

A warrant for county tax - - - - 30 

Warrant to lay out or alter a road - - - 30 

Examining and casting the Grand-Juror's account yearly, and 

tl»e order thereon - - - - - 30 

Examining any other account - - -. - 8 

Recording the reports of highways and other matters by order 

of the court, per page - - - -. - 13 

Copies of ail papers or records, per page - - - 13 

Entering an appeal, and recognizing principal and sureties 30 

Keeping an account of the attendance of the Justices of the 

Court of General Sessions, each term - - - 75 

LV THE SUPREME JUDICIAL COURT. 

JUSTICES' FEES. 

Entering an action or complaint, including the taxing of a bill 

of costs - - - - - - 1 30 

Taking special bail - - - - - 40 

Allowing a writ of errour, granting Certiorari, Habeas Cor- 

piis, or other writ, on motion - - - - 40 

Granting a writ of protection - - - - 30 

Proving a deed - - - . _ . 20 
Entering a petition, and making order thereon for the sale or 

partition of real estate - - - - - 1 00 

Accepting a partltiou of real estate - . . 40 

FEES OF THE CLERK IX TRE SUPREME JUDICIAL 

COURT. 

Entering each action for trial - - . , 5^0 

Entering each complaint ----- 35 

Receiving and recording a verdict - - . 40 

A writ of review 

A writ of >Scire Facias - - - 

An original writ of execution, including the taxing of the 

costs, and filing of the papers ;, . . > ggr 

An original writ of Habere P\tcias Possessionem, including the 

(axing of the costs, and filing of the papers - - 80 

An alias writ of execution -, - . _ 35 

An alias writ of Facias Habere Possessionem - - 50 

A writ of Habeas Corpus ----- 40 

Copies of all papers containing less than one page, each 10 

All papers containing more than a page,at the rate per paseof 13 

Enlpring a rule of Court - , - _ 15 

Confessing judgment or default - - - - 30 

Every action withdrawiLor nonsuit - - „ 20 



40 



Fees of Office. 7 

Dolls. Ctt. 

Entering an appearance ----- lo 

AcknowJedging satisfaction of a judgment, on record - 12 

Continuing each cause, and entering the same next term - 20 

Proving a deed in Court, and certifying the same - 20 
Entering up a judgment, and recording the same at large, in 
cases where judgment is rendered, on verdict, demurrer, or 

state of facts - - - - - - 60 

In all other cases - - - - " ^0 

For each Venire Facias for Jurymen - - - 6 

Every writ and seal, other than before mentioned - 40 

Every subpcena, for one or more witnesses - - 10 

Each recognizance, including principal and sureties - 20 

Recording judgment in every criminal cause - - 40 

A writ of protection - - - - - 20 

Entering a discharge of a recognizance by proclamation 15 

For opening and filing a deposition - - - 10 

ALLOWANCE TO PARTIES AND WITNESSES. 

To parties recovering costs, for an Attorney in all causes 
where an issue in law or fact is joined in the Supreme Judi- 
cial Court - - - . - - 2 50 
In all other causes in said Court - - - 1 25 
In all causes in the Court of Common Pleas, and Court of Gen- 
eral Sessions of the Peace, where an issue in law or fact is 
joined -- - - - - -150 

In all other causes in said Court - - - 1 00 

For the declaration in each writ - - - - 50 

For parties recovering costs, whether in the Supreme Judicial 
Court, Court of Common Pleas^ General Sessions of the 
Peace, or before a Justice of the Peace, for each day's atten- 
dance, and travel, ten miles to be accounted as one day 33 
In a criminal cause, where one or more defendants are tried by 
the Jury at the same time in the Supreme Judicial Court, or 
where the cause is determined by an issue in law, for the 
Attorney -General, or person attending for the Common- 
wealth - - - - - - - 2 50 

If there be no trial by the Jury, and the cause be not determin- 
ed by an issue in law - - - - - 1 25 

In all causes in the Court of General Sessions of the Peace 1 25 
Draw ing an indictment in the Supreme Judicial Court - 1 25 
In the Court of General Sessions of the Peace - - 65 

Witnesses in civil or criminal causes, whether in the Supreme 
Judicial Court, Court of Common Pleas, or General Ses- 
sions of the Peace, for each day's attendance - - 1 00 
In the Municipal Court in the town of Boston, per day 75 
Before a Justice of the Peace, referees or arbitrators, per day 33 
For each mile's travel going out and returning home, per mile 4 

Witnesses must personally attend said Courts respectively, 
and certify, in writing, their time and travel. 



8 Fees of Office. 

SULHiFFS* AND CONSTABLES- FEE!?. 

DoiU. Cit. 

For the service of au original sum?nons or Scire Facias, either 

by readins: tl»e «hihb. or by er^py, on one defendant ^ - 30 

If on more than one flefeiiiiant, thea for each other defendant 

so served ._---- bO 

For the service of a capias, or attachment, on one defeudunt. 

with suniiiion? - - - - - - '^^ 

If served on more than one defendant, for each defendant so 

served ..-.--- 30 

If the officer, by the written direetioo of tlie phiiniiffor plain- 
ti8s. his or their agent or attorney, >»ball make a special 
service of any such writ, eit^ier by attaching property, or 
takin.^ the body therefor, for snch special ser> ice on each 
defendant on wjjora such writ shall be so served, the Sheriff 
shall be allowed ..... 50 

^Vhere the officer is, by law, directed to leave a copy in order 
to complete the service, or shall give a copy of any precept, 
upon demand thereof, he may char^sre at the rate per pag:? of 12 

For a bail-bond, and wrilin.:^ the same, inelnding principal ar.d 
sureties, to be paid by the person adnutted to,bail, and taxed 
for him if he slmli prevail - - - - 20 

Serving a writ of possession exclusive of fees for collecting on 

the costs - - - - - - 1 10 

If on more than one piece of land, for each piece after the first 75 

The fees for collecting the costs on a writ of posses.sioD, the 
same as on executious in personal actions. 

Serving a warrant - - - - - 30 

Sherifl:""s aid in criminal cases, to each person for every twelve 
hours' altendaiice, including expenses^ and in proportion for 
a greater or less time - - - . - 1 00 

For each mile's travel going out and returning home - 4 

Summoning witnesses in criminal cases, for each witness, and 
travel as in civil causes, unless in special cases, when the 
Court mav increase the fee to what thev mav iudsre reason- 
able - - - . -*. . ^Q 

For the SherifiTs or Constable's attending the Court, and 
keeping the prisoner in criminal cases, for every twelve 
h-jurs, and in proportion for a greater or less time - 75 

Levying executions in personal actions, for the first One Hun- 
dred Dollars, for every Jbollar - 

Above One Hundred, and not exceeding Two Hundred Dol- 
lars, for every Dollar - - - _ _ 2 

For all above Two Hundred Dollars, for every Dollar - 1 

Travel for the services of such executions, and also of mean 
processes or warrants to him directed, to be computed from 
the place of service to the Court or place of return by the 
usual way, per mile - . . . ' _ ^ 

Only one travel to be allowed for one writ, execution or war- 
rant, and if the same be served on more than one person, then 



4 



Fees of Office. - « 

the travel to be computed from that place of service which 

maj be most remote from the place of return, with all further 

necessary travel in serving such execution, writ or warrant. 

If the travel from the place of service to the place of return 
be more than liflv miles, there shall be allowed for all tra- 
vel exceeding that distance, per mile, only - • 1 
The travelling fees and fees of service shall be endorsed by 

the officer serving the same, otherwise thev shall not be allowed. 

Serving an execution upon a judgment of Court for partition 

of real estate, or assigning of dower, per day - • i 00 

Travel, per mile, out from the place of his abode - 4 

No Sheriff shall demand or receive from any of his deputies, 

more than at the rate of twenty -jive per cent, on the amount 

of fees for travel and service. 

Every trial in a Court of Record - - - 15 

Every default - - - - - - 8 

For returning the certificates of votes of the several towns for 
a Governour, Lieutenant-Governour, Counsellors and Sena- 
tors, to the Secretary's office, per mile, computing from the 
place of his abode to the Secretary's office - - S 

To the officer attendine the Grand-Jurv, for each day's at- 

tendance - - - - "- - ?'3 

The officer attending the Petit-Jury, for every cause to be paid 
. with the Jury-fees ----- 23 

For dispersing Venires for Jurymen, Treasurer's warrants 

and proclamations of all kinds, each - - - * 8 

To each appraiser of real estate, for extending execution or 

assigning dower, per day - - - - 1 00 

Travel, per mile, going out and returning home - - -J? 

For every Deputy-Sheriff or Constable who shall attend the 
Supreme Judicial Court, or Court of General Sessions of 
the Peace, or Common Pleas, by their order, per day - ^'b 

For the encouragement of the Sheriff in each county to take 
and use all possible care and diligence for the safe keeping 
of prisoners committed to his custody, he shall have such 
salary allowed him, as the Justices of the Court of General 
Sessions of the Peace within the same county shall order, 
not exceeding, for the county of Suffolk, per year - 40 00 

For any of the other counties within the Commonwealth, not 

exceeding, per year - - - - - 25 00 

To Constables for the service of Venires - - 25 

For travel to the Clerk's office, per mile - - - ^ 

CRIER'S FEES. 

Calling a Jury, to be paid with the Jury-fees - - g 

A default or nonsuit, a judgment affirmed on comphiint, a ver- 
dict or demurrer, each - - - - - 15 
Diseharging a recognizance by proclamation = - fe 
5 



10 Fees of Office. 

Bolls. Cts. 

GAOLER'S FEES. 

Turning the key for each prisoner, committed or discharged 20 

For each person taken up in the night and committed to be 

secured only to the next day - - " - .35 

FOR MARRIAGES. 
To the Town-Clerk for publishing the banns of matrimony, 
recording the same, giving a certificate of the publishment, 
and recording the marriage upon receiving the Justice's or 
Minister's certificate thereof, to be paid by the man publish- 
ed, on receiving a certificate of the publishment - 5* 
To every Minister or Justice of the Peace, who shall lawfully 

solemnize a marriage, and certify the same - - 1 25 

To the Town-Clerk for recording births and deaths, each ' » 

For a certificate of a birth or death - - - ^^ 

For a subpoena for one or more witnesses - - ^^ 

FEES IN THE SECRKTARY'S OFFICE. 

For a certificate under the seal of the Commonwealth, for the 

benefitof particular persons - - ^ - 1 Od 

For every order of notice from the General Court upon petition 40 

Every other order - - - - - 40 
For all copies for the benefit of particular persons, at the rate 

per page of - - - - - * 12 

MESSENGER OF THE GENERAL COURT, 

Serving every warrant which the General Court or either 
House, may issue for imprisoning or taking into custody 

any person - - - - - ^ 40 

For travel therefor each mile? out and in _ - 6 

Keeping and providing food for such person, per day ^ 40 

For the discharge or dismission of such person - -• 40 

COUNTY REGISTER'S FEES. 

For entering and recording a deed, or other paper of the length 

of one pa^'e or under - » - _ - 13 

For certifying on the original the time when, and the book and 

page where, the same may be recorded - - - 5 

If the instrument recorded exceed the length of a page, at the 

rate per page of - _ , _ . . 14 

The fees to be paid at the ofteriug of the instrument. 
For all copies, at the rate per page of - . - 14 

For entering in the margin a discharge of a mortgage, to be 

signed by the person discharging the same - - 12 

Extracts from the Law. 

It is to be understood that a page should contain two hun- 
dred and twenty -four words. 

The Clerks of the several Courts, and other persons keep- 
ing public offices, shall constaqtly have a list of the fees by this 
\ct prescribed, so far as it relates to them respectively, print° 



Fees of Office. 11 

Dolh, Cts. 

ed orwrote out in legible characters, and hung in some conve- 
nient and conspicuous place in their respective offices. 

ALLOWANCE TO JURORS. 

The Grand- Jurors attending at the Supreme Judicial Court, 
the Court of Common Pleas, or the Municipal Court for the 
town of Boston, and the jurors for trials who shall attend 
either of the courts aforesaid, shall each be allowed per day 
for their attendance - - - - - i 25 

For their travel out and home, per mile - ^ - 6 

The following oath is taken and subscribed by all persons appointed or 
commissioned to any judicial^ executive, military or other office^ 
under the government, before he enters on the discharge of the busi- 
ness of his place or office. 

" 1, A. B. do solemnly swear and affirm, that I will faithfully and 
impartially discharge and perform all the duties incumbent on me as 

; according to the best of my abilities and 
Hnderstanding^ agreeably to the rules and regRlations of the constitu- 
tion, and the laws of this commonwealth. So help me GOD." 

Constables are sworn to the faithful performance of the duties of 
their office, 

IJ\'SPECTIOJ>r FEES. 

Dolls. CtSt 

INSPECTORS OF BEEF AND PORK, 

For every harrel branded, exclusive of cooperage - ±2\ 

For each half barrel do. do. - - - 8 

J'or every certificate, for a quantity not exceeding one hun- 
dred tierces, barrels or half barrels - - - 35 
For every certificate for a quantity over one hundred and less 

than two hundred - - - - - 60 

For every certificate including more tl^an two hundred - 1 10 
The above fees to be paid by the shipper. 

INSPECTORS OF PICKLED FISH. 

For each certificate for exportation - - - 25 

For inspecting and branding each cask and each tierce - 14< 

Each barrel - -? - - - - li 

Bach half barrel - - - . . 8 

CULLERS OF DRY FISH. 

For every quintal of fish which they may survey or cull, they 
are entitled to receive of the purchaser, one penny half penny. 

INSPECTORS OF BUTTER AND LARD. 

For every cask, keg or firkin inspected - - - 7 

For every certificate - - - • - 30 

INSPECTORS OF TOBACCO. 

For every cask, not exceeding four, exclusive of cooperage 25 

For each cask exceeding that number, exclusive of cooperage 16| 

INSPECTORS OF POT AND PEARL ASHES. 
For every hundred weight inspected, ^vej^gwce. 
For coopering and nailing each cask, six pence. 



13 ^««s 0/ Office, 

Dollt. Ctr. 

INSPECTORS OF NAILS. 

For 6very cask inspected, to be charged by the vender to the 

purchaser ------ 50 

INSPECTORS OF LIMB. 
For every cask imported by water - - - 43- 

For each cask manufactured within the town for which they 

are chosen, from the proprietor of the kiln - - 5 

WEIGHERS OF ONIONS. 

For every hundred bunches weighed and certified, not exceed- 
ing five hundred, the weigher is entitled to eight fence. 
For a greater quantity /oz/r pence, to be paid by the purchaser. 

SURVEYORS OF LUMBER. 

For viewing, per thousand, six 'pence. 

For measuring and marking, six pence. 

The surveyor of shingles and clapboards shall be allowed by 

the buyer, for surveying and telling, per thousand, six pence. 
Viewers and cullers of staves and hoops shall be allowed for 

barrel staves, per thousand, one shilling and eight pence. 
For hogshead staves, per thousand, two shillings. 
For pipe staves, per thousand, two shillings and four pence. 
For butt staves, per thousand, two shillings and eight pence. 
The culler shall be allowed, per thousand, for hoops, three 

shillings. 

INSPECTORS OF HOPS. 
For inspecting, marking, weighing, and delivering an attested 

schedule of the same, they shall receive at the rate of, for 

every hundred pounds weight - - - - 1© 

INSPECTORS OF FLAXSEED. 

For every cask, not exceeding ten, exclusive of cooperage, six 

pence. 
For each cask exceeding that number, exclusive of cooperage, 

four pence. 
For any flax-seed intended to be shipped in bulk, per bushel, 

one half penny. 

SEALERS OF WEIGHTS AND MEASURES. 

For each beam, weight and measure found not to be conform- 
able to the lawful standards - . - . $ 

For each beam, weight and measure found to be conformable 

to the lawful standards - - - - - If 

They shall deface and destroy all weights and measures 

which cannot be brought to their just standards. 

Penally for any person who refuses to have his beams, 

weights ;Mid measures tried, proved and sealed, ten dollars, 

ASSAY MASTERS. 

For each certificate and every assay made by them, they shall 

be allowed by the distiller - . . . 83y 

The town clerk to be allowed for recording each certificate 8f 

All Inspection Officers are sworn to the faithful discharge of the 

diities of their office. 



/ / ^7 



/ 



TENTH 



a^tifw^ 




or THE 



COMMITTEE OF FINANCE. 



AUGUST 18S2. 



in 



TENTH ANNUAL REPORT. 



The Committee of Finance respectfully submit the following 

BY an order of the City Council, passed May 20th, the 
Committee of Finance were "instructed to report the sum that it 
may be expedient to raise by a tax for the present year.'* This 
is the only duty which has been assigned them, excepting a Re- 
port from the Board of Commissioners of Health. But as the 
expenses of the city v/ill in future comprehend all the expendi- 
tures heretofore made for the town and county, the Committee 
have found it necessary to look, with some care, into its various 
concerns ; and have thought it might be well, on tlws occasion, 
and not entirely foreign from their duty, to present to the Coun- 
cil, not only their opinion of the sum proper to be raised by a tax, 
but such remarks as have suggested themselves on the affairs of 
the city in general. 

The paper annexed, marked A, is a schedule of the property of 
the city, so far as it has come within the knowledge of the Com- 
mittee, and of the annual income arising from it. Much of this 
property, as will be seen, is at present unproductive, and it will 
be for the City Council to determine what course to pursue re- 
specting it. — Of this description is 

1, The Court House and Frison^ in Court Street, which will 



sx)ou be rendered in a great measure useless, for the purposes for 
\vliicli tliey have been heretofore improved, by the erection of the 
new and more convenient stone prisons and court house, in Le- ' 
verett Street. This estate is very valuable, and ought not to 
remain in its present state, after the new buildings are c-ompleted. 
Sliould the City Council decide that it will not be wanted for any 
public purposes, it might be well to consider whether it would 
not be best to sell it, under such conditions as they may see fit to 
prescribe, and tlius make it answer the double object of affording 
a handsome revenue to the city, and at the same time add to its 
wealth and accommodation.— The same may be said of 

2. The Lands on the JSTeck, This large tract, of more than two 
hundred acres, now in a manner unproductive, might, it is thought, 
under a judicious plan of sale, add considerably to the means and 
importance of the city, as regards revenue and population, and 
well deserves the early consideration of the government. 

3. The city interest in the Mill Pond Estate. By an agreement 
between the Proprietors of the Mill Pond, and the town, made in 
1807, one eighth part of what should be filled up, at the expense 
of the proprietors, so as to be in a proper condition to build upon, 
and with streets fit for paving, agreeablj'- to a prescribed plan, 
becomes the property of the city, together with one acre, set off 
to the town, witli a view to its being used for a market, but which 
may be disposed ef by the inhabitants for any other purpose. Of 
this property, about 50,000 square feet, besides the one acre, were 
set off in lots, some years ago, to the town, and accepted by the 
Selectmen, as having been filled up according to the contract. 
About 48,000 feet of those lots now remain unsold, and as they 
must be almost wholly without income to the city, until buildings 
are put upon them, would it not be adviseable to sell them? 
Nearly or quite 44,000 feet more, now nearly filled up, but un- 
di^ided, and situated on the south west side of the canal, will be 
at the disposal of the city when a division takes place with the 
proprietors. With respect to this undivided portion the Com- 
mittee recommend its being sold to the Proprietors of the Mill ~ 
Pond, provided they will pay a fair price for it, as in this way ' 
the whole of the undivided part will be under their control, sub- 



ject to the tenns of the agreement as to streets, drains, Sec, and 
thus be put into a train of more speedy settlement, and open a 
waj to more individual enterprize than could probably be brought 
about by any other disposition of it. By taking this course some 
questions may be , avoided as to the manner in Mrhich, by agree- 
ment, the lots and streets are' to be filled up, and it will then be 
left with the government of the city to decide, as in other cases, 
when it will be proper to accept the streets. It may with pro- 
priety be added, in this instance, that the health of the city is 
somewhat involved, owing to the stagnant condition in which 
parts of this tract must remain till covered Vv^ith buildings. In addi- 
tion to that part of the Mill Pond Estate, filled up, and put at the 
disposal of the city, it has an interest in what still remains cover- 
ed by water. Should the proprietors proceed, and fill up the re- 
sidue by the year 1827, one eighth will belong to the city, but 
should it not be done by that time, a moiety of the unfilled part 
will belong to the city, and the other half to the proprietors. 

There are other parcels of estate, the property of the city, from 
which no income is derived, as will be seen by the schedule; but 
the Committee forbear to trouble the Council with any particular 
remarks upon them, and ought perhaps to apologize for having- 
said so much on a subject not strictly v^athin their province. 
They beg leave barely to add, as a general and obvious remark, 
that, limited as the peninsula is, it will alwaji^s be the object of a 
wise government to put as much land at the disposal of the citi- 
zens as can be done, consistent! v with the true interest of the 
whole ; due regard being had, at all times, to the convenience and 
health of Ihe inhabitants, and the beauty of the city. In conclu- 
ding their remarks on the unproductive property, the Committee 
respectfully lecommend that the proceeds of all sales, instead of 
being expended for the ordinary and current calls of the' city, as 
heretofore, should be put into the hands of Commissioners, ap- 
pointed for that purpose, to be invested in the public stocks, as 
an accumulating fund; the interest of which should, at some fu- 
ture day, as the City Council may hereafter determine^ be applieid 
towards the support of the public schools — -those truly republican 
institutions— open alike, to the child^-en of all classes of the 
cemmunitT. 



The Committee have not been inattentive to the Report of the' 
Board of Commissioners of Health. Tlie importance of this es- 
tiiblishment, and the arduous and gratuitous services of the Com- 
missioners, well deserve the notice and thanks of the city. — 
On the 6th of May, it was decided by the City Council, that the 
former rules and regulations of that Board should continue in 
force for six months, unless sooner modified or repealed, and the 
whole subject was referred to a special committee. Nothing 
therefore seems to call for the notice of your Committee, at this 
time, but those parts of the report wliich relate to the Boston 
Cemetery, at South Boston, and to Rainsford Island. — With re- 
spect to the Cemetery — ^liowever neoessary it may hereafter be- 
come, to build more tombs, for public and private use, under the 
inspection, and in the first instance at the expense of the city, 
your Committee do not feel themselves warranted, with their lim- 
ited knowledge of the subject, and in this early stage of the city 
government, in recommending any thing of this kind at the pre- 
sent time. Should it be deemed important however, to proceed 
with it soon, your Committee think it should be done, as intimated 
by the Health Commissioners, after due examination b}^ a commit- 
tee, deputed by the City Council, for that object. In the mean time 
it will no doubt be found expedient to sell such tombs as have 
been built at the public charge, and at a considerable expense.— 
Rainsford Island, it will be recollected, belongs to the State, 
with its buildings, but is placed by law under the management of 
the Boston Board of Health, to be used as a quarantine establish- 
ment, with a view to prevent the introduction of contagious or 
dangerous diseases from abroad. The Town of Boston, and tlie 
State, have from time to time expended large sums on this Island, in 
various ways, and particularly in building a sea wall to keep it from 
wasting away by the encroachments of the ocean. The Health Com- 
missioners now strongly recommend that this wall, which has part- 
ly fallen down, should be repaired ; and ask the appropriation of a 
large sum for that specific purpose. But, with due respect for the 
judgment of the Board, your Committee do not think it expedient, 
the present year, to make any provision in this regard, at the ex- 
pense of the city, considering the estf.blishment as indispensably 



necessary, not only as respects the health and welfare of Boston, 
but of the whole Commonwealth; and they entertain the hope, as 
Boston must necessarily be at a very considerable charge, inde- 
pendently of repairs, that the General Court will, before another 
year, deem it proper to provide for the repairs of the sea wall, 
if nothing more. 

In the range of their inquiries, the attention of the Committee 
has been called to the subject iaf the House of Industry y lately 
erected at South Boston. That establishment is nearly ready for 
use, as will be seen by the letter recently received from the Hon, 
Chairman of the building committee, and which is herewith sub- 
mitted, marked C. Few subjects, relating to the prudential con- 
cerns of the city, deserve more consideration than this. How it 
is to be put into operation, with a suitable regard to the comfort, 
employment and morals of the poor, and at the same time with a 
proper view to economy, in this great and increasing object of 
public expenditure, is a question which will require much re- 
flection, and great judgment to decide. In the first doings 
of the town on this important matter, in March, 1821, it was 
voted, among other things, *'that the committee appointed to 
erect the house aiid other suitable >^uildings, be instructed to 
form a system for the conduct of the institution." That com- 
mittee have caused the house to be erected, and deserve the 
thanks of the city for their faithful and disinterested exertions, 
but it is understood that no system for its management has yet 
been devised. Should it not be asking too much of those gentle- 
men, your Committee would riecommend that the City Council 
request of them to furnish such a system as soon as possible. As 
this most interesting subject must naturally have occupied their 
attention more than that of their fellow citizens generally, and as 
more judicious men could not be found, your Committee can 
think of no step so proper to be taken at this- time, as the one 
they have taken the liberty to intimate. Pauperism, and the 
manner of treating the poor, have become subjects of universal 
concern, not only in a pecuniary point of view, but as regards 
the moral effect on society ; and they may well call into exercise 
the judgment of our wisest and best men. As your Conimittee 



8 

are unable to decide with any certainty, what may be done the 
present year, with this new establishment, they have reported a 
provision of §5000 for that object, to be used or not, as circum- 
stances may require. The sum of g41,000 has been already ap- 
propria! cd, the whole of which has not been expended. 

Tlie cost of the J\*ew Prisons and Court House, in Leverett 
Street, is another subject which has received the notice of your 
Committee. These edifices are not completed, but from the esti- 
mate of the building committee, whose report is submitted, mark- 
ed 1), they will cost, including the land, nearly or quite one 
hundred and twenty five thousand dollars. 

It will be remembered that this was a county undertaking, but 
as Boston is now a county by itself, it becomes tlie sole concern , 
of the city. The County Treasurer was authorized, last year, to 
borrow money to carry on this work, and did actually borrow 
871,185, at an interest of 5 per cent,, excepting S 10,000, at 5| 
per cent., payable at dijfferent periods ; the longest being four 
years. As it would be too heavy a tax on the' citizens, to pay off 
this sum in any one year, your Committee think proper to recom- 
mend its being done by instalments ; and, trusting that the plan 
will meet the approbation of the City Council, have made their 
estimates in conformity. There has been paid from the treasury, 
towards building the prisons, about the sum of §92,000; and of 
course the further sum of g33,0.00 will be wanted to complete the 
work. The Committee of Finance propose that the sum borrowed 
be increased, so as to make the whole amount of the loan S100,000, 
and that it be paid off by instalments of at least 810,000 a year of 
the principal, till the whole is extinguished; the first instalment 
to be provided for in the next year's tax, and paid on or before 
the first day of January following. The Committee have been 
induced the more readily to recommend this measure, though a 
novel one in Boston, from reflecting that this is the only debt the 
city owes; that g 100,000 is but a small tax on future years, in 
view of the additions and improvements made in the city within a 
short period— such as new edifices for courts of justice, for pub- 
lic schools, and for the accommodation of the poor, and in wide- 
ning and increasing the streets; and considering also, tliat after 



9 

this year, no other expensive buildings will probably soon be need- 
ed for any public purpose. 

The paper marked B, and making part of this report, exhibits 
the amount which the Committee deem it expedient to raise by a 
tax, the present year, for city and county purposes ; and also the 
sums appropriated for each object of expenditure. It falls short of 
the sum assessed the past year, including the State tax, more than 
88000. In coming at this amount they have followed the course 
marked out by their predecessors, and they willingly avail them- 
selves of this opportunity to express their unqualified approbation 
of the manner in which the affairs of Boston have hitherto been 
conducted, throughout all the departments. While your Com- 
mittee would duly appreciate the advantages to be justly expect- 
ed from the new form of government, as regards the change in the 
judiciary, in becoming a separate county, and in assuming city 
privileges, they may be allowed, recollecting the blessings of our 
good old town government, to express the hope, that changes, not 
absolutely necessary, mil be made with caution and distrust, and 
with much consideration. 

The Committee are of opinion, that in future it will be best to 
have the City Treasurer's account settled up to the first day of 
June, in each year. 

Your Committee close their report, by recommending to the 
City Council to pass the following orders. 

All which is with great respect submitted. 

P. C. BROOKS, Per Order. 

Boston, July 13, 1822. 



3 



10 



CITY OF BOSTON. 

By the City Council, 

An Order to raise a sum of Money, to pay the current expenses of the City 
of Boston, and the County of Suffolk, the ensuing" year. 

It is Ordered, That the sum of one hundred and forty thousand dollars, 
including" the county tax, be raised on the poUs and estates of the inhabi- 
tants of the city, agreeably to law, to pay the current expenses of the city, 
and County of Suffolk, the ensuing year. 

In Common Council^ Jtdy 22d, 1822. 
This Order being- twice read, passecl. 

WM. PRESCOTT, President, 

In the Board of JUdermeUy July 22d, 1822. 
This Order, once read, passed. 

JOHN PHILLIPS, Mayor. 



CITY OF BOSTON. 

By the City Council, 

An Order to authorize the City Treasurer to borrow a sum of Money, for 

the use of the city. 

It is Ordered, That the City Treasurer be, and he hereby is authorized 
and directed to borrow, with the advice of the Conrndttee of Finance, the 
sum of twenty eight thousand, eight hundred and fifteen dollars, on the 
credit, and for the use of the City of Boston, and to give his official note 
or notes for the amount, with interest semi-annually, payable at such peri- 
ods of time as may be deemed expedient. 

Iji Common Councili July 22c?, 1822. 
This Order being twice read, passed. 

WM. PRESCOTT, President. 

In the Board of^ldennen, July 22d, 1822. 
TMs Order being once read, passed. 

JOHN PHILLIPS, Mayor, 



J 



11 



A. 

Schedule of the Property belonging to the City of 

Boston, and County of Suffolk. 

BUILDINGS, ETC.. ..VIZ.: INCOME. 

Old state House and Cellars, 83,757 00 

Old Court House, Dwelling, and Goal, - - - 1,950 00 
New Court House, Dwelling, and Prisons in Leverett 

Street, 

Stone Court House in Court Square, 

Alms House and Wharf, in Leverett Street, 

House of Industry, at South Boston, with 56 acres of 

Land, -- 

Faneuil Hall Cellars and Stalls, - - - - 4,000 00 
Stalls in the Market for Vegetables and Fish, - - 8,919 22 
A House in Union Street, - - - - - 48 00 

A House on Mill Pond for "Fire Hook and Ladder 

Company," - -- 
Watch House, and Land on which it stands, in Orange 

Street, --_- 

Hay Scales and two Pounds, 

Eight School Houses..,. North Bennett Street, ,^ 

Hawkins Street, , - , 
School Street, - - - 
Mason Street, - - - 
Nassau Street, - - - 
Derne Street, - - - 
Fort Hill, - - - - 
South Boston, 

LANDS, ETC. ...VIZ.: 

Township No. 5, Ninth Range, Penobscot County, 
State of Maine, - - - - 

Deer Island, - - 200 00 

The Common, - - - . - - - 

Fort Hill, .-.-_--- 



12 

On Mill Pond, 47,951 feet, divided, - - ,- 
43,952 '* undivided, 
right in the part which is unfilled. 
On Boston Neck, supposed to be in all about 280 acres. 
Flats at the bottom of the Common, - - - - 
A lot of land at the head of the Ropewalks, on which 
stands the State Laboratory, ----- 
A lot of land on each side the street, leading from 
Orange Street to South Boston Bridge, - - - 
A lot of land on Atkinson Street, - - - - , 
A lot of land on Prince Street, leased to Col. Badger, 
for 6 dollars, -.--___ 

A small wedge of land on Front and Beach Streets, - 
Land on Derne Street, ---___ 
Land on Essex Street, 560 feet, - - _ _ 

Burial Places.... 4 in the citj, 

1 on the neckj - - - . ., 
1 at South Boston, with 1 1 tombs unsold. 

Right in Town Dock, 

Lands on which Engine Houses stand, in Milk Street, 

Mason Street, 

School Street, 

Dock Square, 

Rents or Income not enumerated, being for neck lands, 

mill pond, 8cc., in all 796 78 



Income, §18,671 00 



Sundry Bonds and Notes, as stated particularly by the 

Towr Treasurer, June 12, 1822, - - - - g3,498 27 
Engines, Lamps, Military Stores, he. - 



13 



B. 

City of Boston^ •August 12, 1822. 

The Committee of Finance report the following sums, as ne- 
cessary to meet the expenditures of the present year.. ..viz.: 

For Schools, required by the School Committee, - 33,000 00 
Apparatus, Classical School, - - - 3,000 00 
Primary Schools, - - - - - 8,500 00 

44,500 00 



For City Watch, , - - 9,000 00 

". Streets, ---...-- 16,000 00 

" Improvements, - *• 2,000 00 

" Oil, Lamps, &c., - 10,000 00 

For Engines, including the cost of a new Engine engaged, 2,500 00 

" Repairs of Market, &c., 2,000 00 

" Printing, - - - - - - - - 1,500 00 

« Mall, Common and Fort Hill, - - - - 1,500 00 

" Constables, for city purposes, - - - - 1,000 00 

" Bells and Clocks, - -*..-, _ - 500 00 



46,000 00 

« Salaries, -• - 20,000 00 

" A new School House, at the north part of the city, 19,000 00 
" Overseers, in addition to the sum to be received 

from towns in the State, . - . . 27,000 00 

" Board of Commissioners of Health, - - - 4,000 00 
" County purposes, in addition to Jury costs, fines 
of Municipal Court, excise from the Register 
of Deeds, and licences, &c. - - - - 13,000 00 
Interest on public debt, S71,185, - - - 3,600 00 
Balance due County Treasurer, June 1, 1822, - 1,931 00 
Sum necessary to complete the new Prisons, &c. 

Leverett Street, per estimate of Commissioners, 32,603 16 
Balance due the State, for tax of 1821, - - 11,000 00 






. »4 

" Balance of appropriation of g41,000, for House of 

Industry, due June 1,' 1822, - - - - 8,025 25 

" Contingent expenses, House of Industry, - - 5,000 00 

" Unliquidated demands on the city, June 1, 1822, - 2,500 00 

" Contingencies, - -. - - - " - 5,000 00 

" Abatements of Taxes, 5,510 7Z 

8249,170 15 



WAYS AND MEANS....VIZ.: 

Balance in the City Treasury, June 1, 1822, - ^ - 51,189 15 

Loan to make the public debt S100,000, - - - • - 28,815 00 

City and County rents, - _ - - - - 18,666 00 

Outstanding Taxes, estimated, - - - - - 1,500 00 
Amount receivable from the State, for State Paupers, 

estimated, .._ 9,000 00 



109,irO 15 
Sum to be assessed on the city, in 1822, - - 140,000 00 



8249,170 15 



i 



/ 



/ 



f ^ 



ELEVENTH 



^ir^w^m ^^i»(^:g^ 



H 
^ 



OF THE 



Mf^ff#ls^ ^ iijr#firi¥lliiiirfses 



OF THE 



CITY OF BOSTON, 



AND 



©(©wn^T ®F swffS'®^^, 



JUNE 1, 1823. 



mtM 0f M^Mtfu^ 



m COMMON COUNCIL, JUNE 18, 1823. 

ORDERED, That the Committee of Finance, 
with such as the Board of Aldermen may join, be a 
Committee, to prepare, in conformity to the 20th 
section of the City Charter, (^aj a report of the re- 
ceipts and expenditures of the City of Boston, and 
the County of Suffolk, for the past municipal year, 
together with a particular statement of all city pro- 
perty. 

Sent up for concurrence. 

JOHN WELLES, President 



IN THE BOARD OF ALDERMEN, J 

June 20, 1823. > 

Read and concurred, and the Mayor, Aldermen 
Odiorne and Child, are joined. 

JOSIAH QUINCY, Mayor. 

A TRUE C0PY....ATTEST, ^ 

S. F. McCLEARY, City Clerk. 

faj "It shall be the duty of the City Council, to publish and distribute, 
annually, for the information of the citizens, a particular statement of the 
receipts and expenditures of all public monies, and a particular statement 
of all city property." 



02^*^ ®'ir SOS'S"®!?. 



THE undersigned, a joint Committee of the City Council^ 
ordered to prepare the Annual Statement of Receipts and Ex- 
penditures of the Citj of Boston, and County of Suffolk, for the 
past municipal year, and a particular Statement of the City's 
rroperty, beg leave to offer the following as their , 



Upon investigation of the subject to which their attention has 
been required, they have found that the whole amount received 
by the Treasurer, between the 11th of July, 1822, and the 1st of 

June, 1823. to be !g348,519 46 

('see ^ag-e 11. j Of this sum, that - - - - 332,853 64 
IS on account of the city, and - - - - 15,665 82 

of the county; that there has been disbursed by the Treasurer, in 
tlie same period, for account of the city, - - ^255,697 02 

and for the county, 76,232 77 

(seepage 11 j by which it will be seen, that on the 1st of June, 
1823, there was in the Treasury of the City, - - §16,589 67 
and a sum due from the county, of - - - 60,566 95 

And, for the more full satisfaction of the Council, their Com- 
mittee ask leave to present herewith 

A Statement of the Taxes assessed for the past year, the 
amount received, with notes respecting abatements, and the taxes 
uncollected : 

The City Treasurer's Account Current: 
The Counter Treasurer's Account Current: 
The City Treasurer's Account with City and County : 
A Statement of the Debts and Credits of the City and County: 
A Summary of the Receipts and Expenditures of the City, and 
of the County: 

A Statement of the particulars of the Receipts for the City : 
A Statement of the Expenditures for Mayor and Aldermen's 
Department: 

Commissioners of Health : 

Overseers of the Poor : 

A Statement of the County Expenditures : 

A Summary of the City and County Expences for the past year : 



A Statement of the Real and Personal Property of the City, 
including the Franklin Fund, Mrs. Joanna Brooker's and others* 
Donation, and of Abiel Smith, Esq. 

By a reference to the summary of the City Ejcpences for the 
last 3^ear, the amount will appear to have been gl72,369 70, 
from which also it appears, that exclusive of B73,626 04, paid on 
account of Schools, the whole expenditure of the city was less 
than g 100,000. 

JOSIAH QUINCY, Mayor, 

DAVID W. CHILD, I "Tfl^'^M tl 

\ part of the Aldermen. 



JONATHAN AMORY, 
JAMES SAVAGE, 
LEWIS TAPPAN, 
ISAAC WINSLOW, 
THOMAS KENDALL, 
AARON BALDWIN, 



Committee of Finance 
> of the 

Common Council. 



In the Board of Aldermen, August 4th, 1823.... Read and 
sent down. 

JOSTAH QUINCY, Mayor. 

In Common Council, August 4th, 1823.... Read and accepted, 
and ordered that 5000 copies be printed and distributed among 
the inhabitants, under the direction of the same Committee. 

Sent up for concurrence. 

JOHN WELLES, President. 

In the Board of Aldermen, August 4th, 1823 Read and 

concurred . 

JOSIAH QUINCY, y¥ap»% 



6 



o 

V) 

to . 

^/ 




vOTi<to(Nco-^c>CM-*a> 



oo 


CO «3 


CO >n 


Oi^ 


CO ^. 




tH t^ 


V5 


TH 



o 

00 
Ov 

T-l 

«9= 



O 






o 
o 
o 

sS 
O 

> 

*^ « 
C^ 



■O 

'o 
o 
c 

c 
o 

e 



s 

*- o g^ 

5 pq 



en 



53 



G^ 
00 

s 

<X1 



O 
O 

to 



o 
o 

<o 



o 

o 

o 
o 
o 

o 
-5f 



o a tfl 
« o S 

^^ . 

S O M 4J 

;.-, TJ +J +3 

5 j3 o 






cS 
* .« 




iM(MT}<V5tOh-Q0a>O'-l 

oooooooooocooooooooo 

I 
I 
I 
I 

I , 

I 

I 

vO 

^H 
I— ^ 

CO 

OS 

o 

&i3 
S 

o 

U 
O- 

CA 

0) 



c 
IS 

Cm 

O 

4J 

G 

o 
o 
o 

c« 

e 
o 

'd 

> 

<U 

u 



00 



«4 

.>i 
o 

4-» 

Q 



13 
o 

o 
B 

.s« 

f— • 



O 





O 

I 



O 

> 

to 

o 









O O T-i o:} 

G? ■r-' K, CO 
CO G^ GO Tt* 

O ^ «0 T-f 



00 «0 Tf 



m 



C? 






^2 S « «• V. 

W ST? "» * >• 



> 

a> 

• i-i 

CO 

S3 

^3 « 
'S ^ 

*-i .^ 

fcc-d 

S3 O 



(-1 ^« to s, 

CJi O T-H G^ 

^ 22 ^ ^ 

00 00 00 00 






> 

CO 



.a 

I 



O 0) CO • 



nJ o o 



2 &i[).S cS 
C ^ CO 









fe s ^ ■ 

o -^ o 












^-|^ 



CO ,M 

^ O tf ^ 

• r-< OJ OJ >-, 

S oj^ o 



> 

o 

•i 



o 



«3 4> 

0« CO 

_ O 



^ -rJ -^ g 
CO OJ j^ 






?^ c-9 « 






^ "" =J 
«^ ^ g 

h, -^ 

>^ CO 






^ W ,-^ £2 

'V P ^ 



s 
o 



®cl= 

«3 CO .v 
O li CO 



too 
S 

;-< CO 
O^ CO 

d) CO 

^ *^ 

CO 



03 W ^ 



a? 



iD (D CO -^J 

O c3 O c^ 



P o 






CB 



«3 «» 
<1^ 



^,2 a; '^ 

^^ ^^ .^ 

Lj «^ *^ a; cj 

^ QJ O ^H 



CO c3 OQ 

•I-* ^ .pH 

,#< ^ y 

.^. § § 



O) 



-fi « 



^ ^ ^ 



.o 



CO 



f= ee eg 

-© -^:g 

^ S « 

fc- 3 O) 
cj G^ cffl 

c« « _ 
• M 4) s 

>• CO •'^ 

<D OJ -*-> 

;^ ^ .PH 



o 2 



T^ to 



<o 



00 o-{2 

on o 

en -• 

t/i Q 



MOO 


o 


CO UJ 


**) 


Tf O 


o 


l-H to 


»«> 


rH "O 


>*) 






«<o 


<o 




<o 


-o 




ij 


W 


-M 




u 




"O^iJ 




H-J 




ii o 




a o 




^ a 





«<JP 



a 






Jr s « 

o a; fl 
y o 

O CO >-, ?i, 

fS 3 GO CO 
O) CO a; -j 
b>^ rt! 4) O 

CO tn > 

-S ~ CO 2: 

c« _^ C . 

Qi r^ ->"' ^3 

■*^ PT-* ^ > 

O 'p '^^ 2 
O J-" «_ "-fi 
f-i *^ -(-' 

53 ^^^ 



00 



w ^ i-( 

CO 3* 

en u 
TJTO 

1-1 1^ 



1-1 t^ 

1 CO o 
13 V 



<8 



•H 00 

M "-I 

to to 



IS 
4> 






eo 



to 



o 

C30 



u 

a, 
o ^ o 

cj i«j 5 

So 



.s 

CO d) 

"<0 



o o 

rH CO 

eo "o 



CS « 



o 

CO 
00 

9S 



o p. 

C3> Oi 

.goo 

00 os'SS 

r^ to 00 

O 



m U 1) 






00 



8^ 



o 
c 

t3 




8 



Dr. CITY OF BOSTON, IN ACCOUNT CURRENT WITH 



1822. 

Aug. 26, 

1823. 
Jan. 25, 



To Cash, paid balance of appropriation for 
the House of Industry, - 3,475 21 

To do. paid Mayor and Alder- 
men's draft for do. dated Nov. 
11th, 1822, - - - 5,000 00 



Feb. 27,1To do. paid Treasurer of the Common- 
wealth, for balance of State Tax of 1821, 
May 31, To do. paid drafts of the Mayor and Alder- 
men, --- 

To do. paid drafts of the Overseers of the 
Poor, 

To do. paid drafts of the Commissioners of 
Health, - 

To do. paid interest on sundry notes, &c. 

To do. paid sundry notes, given by me as 
Treasurer, 

To do. paid Broker's Commissions for ne 
gociating a Loan of S26,815, - 

To do. paid for exchanging g 8 3, 549 current 
bills into Boston money. 

To Treasurer's salary, and clerk hire, 10 
months and 21 days, viz.: from July 11, 
1822, to date, - - iB2,675 00 

To Cash, paid for sundries for 
office, - - - - - 

To do. paid for printing. 

To do. paid Deputy Collectors, 
for services in collecting small 
tax bills, and where warrants 
were issued. 

To counterfeit bills received in 
Taxes. - m - ^ 



8,475 


21 


11,000 00 


124,634 


22 


25,859 


17 


4,000 00 
2,029 7S 


75,750 


00 


67 00 


824 


65 



To Balance due the City of Boston, 



34 84 
- 22 00 




317 20 




, 8 00 


3,057 04 




0^, 


255,697 02 
77,156 62 




S3S2,853 64 



9 



WILLIAM MACKAY, TREASURER OF SAID CITY. Cr. 



1822. 

Julj 11, Bj Cash, received of Turner Phillips, Esq. 
^ I late Treasurer, - - - 
24,|By do. of the Treasurer of the Common 
wealth, for the maintenance of State 
Paupers, to April 30th, - - v - 
31yBj do. of Eliphalet Williams, Esq. error 
I in draft, ------ 

Aug.30,:Bj do. for Josiah W. Homes' bond of June 

1823. i 29th, 1821, ...,-. 

Feb. 27, Bj do. of the Treasurer of the Common- 
wealth, for the maintenance of State 
Paupers, to Nov. SOth, 
April 11 By do. of the Major, for sales of land on 

the Mill Pond, (see page 16j r 
May 31, By do. for fines for breaches of the law, - 
By do. of the City Clerk, for licenses for 
public exhibitions, carriages. Sec, (see 
page 17,; - - - - 

By do. for sundry notes given by me, as 
Treasurer, from October' 1st, 1822, to 
May 14th, 1823, . . - . 

By do. for receipts to militia exempts, 
By do. for interest on bonds, &c. - 
By do. for premium on ^138,226 Boston 
money, ------ 

By do. for rent of stalls and cellars under 

Faneuil Hall, (seepage 14) 
By do. for rent of meat, vegetable and fish 
stalls, (seepage 15) - - - - 

By do. for rent of offices, Scc.intheOld State 
House, (seepage lA) - - - - 

By do. for rent of neck lands, (see page 15) 
By do. for rent of Mill Pond lands, {^seg 
page 16)- - - -- 

By do. for rent of fish stall in North Street, 
Bv do. for rent of house in Union Street, 
By do. for proceeds of hay scales, (see page 

16) - 

By do. for taxes of 1811, 12, 14, 15, 16, 17, 
18, 19, 20, 21 and 22, - - - 



19,194 


38 


5,-255 


67 


86 


44 


214 


00 


5,177 75 


13,438 

374 


00 
13 


1,594 80 


110,115 

298 
617 


00 
00 
19 


' 1,195 


02 


4,000 


00 


6,964 01 


3,750 

482 


00 
20 


81 

5 

36 


00 
00 
00 


396 


15 


159,578 


90 


^332,853 


64 



f)iiy of Boston^ June 2d, 1^2o,., .Errors Excepted, 

W. MACKAY, Treasurer of the City of Boston. 



10 



O 
Q 

< 

O 
P3 

<< 

w 
pi 

H 

»\ 

< 









C4tOC4<009>nCC>000 

cT <-! cT c-f i-T 



00 Ol 

<o -o 






o 



o 



d to 






o 
o 

CO 







„ es '43 5 £ — ^ o S 3 9> 



^ 33 



o o o 



ocoodoooso 






c 

9 
o 
u 

o 
ti3 
<u 
3 
•a 

c 

"3 

.a 



o 
u 

u 



s 



V 

a 

o 

«-> 

en 
O 



I 

o 

(3 

:3 
o 
O 

0) 

•3 
'S 

0) 
4> 



u 



3 " 









'J 



U 
o 
u 

» 

U 
H 

Pi 
o 

p 

>> 

u 
(5 



o 

P 
H 

a 

en 



5'^ 'I- 2' 

S 2 'i "5 

S ' ■« • -§ ■ S " 

a " e "« 
y ' o ' u ' !^ ' 

Cm Cu O ' (4 

CMS t; «- 

cs o ? ij 5 

aa es ' a ' « • 

e-3^:^-? s ^ 




pj Pi g^ pj ^ 



oo — 

— 3 



Oao— "l-MOiO OO Ooo 

Oj— 00>ft«4e^h- <DO OOi 

<P'«fOTOaoro ooo -^O 

oo^ oen o> loo i-io 



h 
12; 

Pi 
o 

Q 

< 



o 

o 
o 






Cm 
O 

-a 

o 

n 

,£3 

•3 

> 
O 

u 

■ O, ' 

p. 
a 



• ^' 



O I 



. « 



C4 



p. 



3 
o 

;>» 

Ol • 

A 

•3 

a 

9 



«-• CO I 

I iH O :-■ 
SU 3 



• 3 

•a- 

• ^ 

3 
• rt • 

• fi 

o 






s 



G 



2ii 3 

£< u • 

-3«2 



.^ 



S S "' 

« 2 4) 

j/3 eS ♦- 

« "^ e3 

'5'3 o 

CD C S-i 

= => = 



e b 3 

o3 O V 

Si;*' 
3 ijs •: 

t>. 3 tj i. 4) 



i ■ 

&> 

hi 

. 'i ' 

>> ^ • 

^ fc. < 



Cm 
O 



3 • 
O 

U 

o • 

<M 

y i5 



• cry 

^■^ 

o — "(3 

Pu > 

"3tii " 

=!'3'S 






;s 5-3 

^ *- ^ 

O 3 *j 

y « a 
w CI c 

gin « 



s ts ."S ;S ."2 ."2 "2 "2 "^ ,2 ''^ !2 .i 
0,Aap,P4P.p,a, a.a<g 

OOOOOOCOoOi-' 
'3'W3"0'3"l3'3S;'C"tJ<J 

OOOOOOO OO 



« _ 
^ o 

o 
H 



•3 u 13 

ea 4-" fl 

P.a g 

• s s 

o 3 o 
•oWy 

o o 



ll 






MN 


o> 


h. 


<D 




O t- 


t^ 


o 


•V 




1^ 






2 




•fi to 


l-l 


to 


00 


•p t>. 


en 


Tt 


•V 


N 


o 




o 








« 



t.1 

s 

o 

O 

CO 

Cm 

o 



,4 



(m 

O 



o >,,o 

.2 -5 =3 

Oi +J 4^ 

.5 P 3 

♦^ 4- o 

lis 

s s « 

'^ ^ Cm 
-< I* 
"S 5^ • 

5S ^- ® 
^^-^ 

>.« >» 
cq pq 



to o 
2 «4 



'S 



^ • 

o 

n ' 
'S ■ 

« • 
Xi 

** I 
Cm 
O I 
♦J 

1- 2 =* 

"^ -'^ 

.-.a o 

^ ? ^ 

jj w ^ 
« +iCM 

•M C o 
CS 3^ 

^ « s 

g c « 

g-jc3 

rS -t^CM 
flO .^ . 

«T3 o 

o « o 



.a 

B « 



K 1 

u 

(m 

s 

O ' 

i 

•B 

ho ' 

(3 

• M 

.n t 

«« c 

X ' 

<a 
e4 



P 



(U i< 

OS ^ 





o 

«^ 

■ i^CM 

o o 

< 



3 



-a 

Si. 
P 

o 

■*-> 

o 



Pn 
u 

o 
u 







V N 



r-o "^ 



^« to 
>■ 5 •t' •* ^ "* 



2- 
•5^ 



.SCQ 



3 .- 



,0 ss 



« Si 5^ c o irt 

aj S P c! ^ 

■sS.-p^Sc«ccm 

p-j: « " al'-S 

"1 , ** S8 « ** S 

■" BJ 2 

- O iP 
o 3^ «S j.'S 

^ ^ ?Cm >? t 

: 5 rt '^ ^ -S £ 

t)^^ i- esg ci 



T5 



,0 S >.«.o> 






r-'^ 






Sm 



« 



es 
1^ 



Hg-'5iS=SL 

o « « p-o >:® 

♦3 as +3 * « « 



a 



s 

00 



CO 

< 
o 

o 

P 
O 



o 

h 

CO 

O 

O 
>> 

h 
o 



o 

H 

o 

IS 

en 

P5 
W 



o 

h 
W 

w 

H 
h 



t^ o 

<N O 

»~- o 

(N 3 



o o o t- 

0000 

O Q O 0> 
05 
C "■' w "O 

lO CO W 'O 



Oi "O 
. IC CO 

1 cr. CO 

>C CO 

(N -< 
CO O 



co" 

CO 



6C 






15) 



tA 

• p. 

3 
es 

1 

I 

«•> 
)-. 

o 

^P. 

-p 1^ t- 
♦* *j >" 

C Pc2 

♦-• '-^ 

c P ti 

«0 , to 

S 3 « 

'Pi: 

O-O 

CO .- ci 
o S ^ 

t^-a 2 
"5 a S 
goo 

P5asq 



=a 

to 

1) 
be 

(• 

u 

p 
o 
U 



5 S 

3 « 

3 « 

O P 



SI 

O O 

«-> P 

c ® 

" s 

et 
4) 



O^rJ 



3) 
3 
"P .. 






■ - ® 
1) 






u 



ifii p 
§=2 oj 

.S o P « 
S-p PO 



p 

p 
o 

u 
-a 
p 
p 

u 

,P 



ci 
fcD 

« 

u 

p 

eS 





^^ 




< 




« 


"n 







< 
S 


(L 






^* 



w 



CO 
CO 



•a 
e« 

i> 

P 
p 

P 

o 

- ■♦-» 

o 



O ■^ IT) O i 
«5 t- CO O O 

O l> J> o o 

■O CT> 00 "1 O 
«5 M 10 "n O 



<o 



CO CO 

o 



CO 

co" 
CO 
f-4 



I I • 
t • 

■ I I 
« i 

txi ^ ■" 
Cm 2- 

Or3 

5p 
»- p 



p^ 

3 
9 

o 

n ' 

u fi 
O P ■*-» 

»S C '-' _ « 



P 1^ 
o o 



««5,t-p 

•*3 e 

> 3 ^ 

P"* 
O « 

P « 

Si*- 



■t-> .-« 

P 3 

3 P" 

P 3 
00000 



12 



A SUMMARY VIEW 

Of the Receipts and Expenditures of the City, 

From the preceding Account of the Treasurer. 



Receipts. 

Received from the Treasurer, for the pre- 
ceding year, --.-,--__ 

Taxes, - ___._ 

Mill Pond Land sold, -.-.■-_ 

For State Paupers, - - 

Rents, _--. 

Licenses, 

Fines, -----.__--_ 
Premium on Boston Money— rec'd 1,195 02 

paid 824 65 



Military Exempts, - - . . 
Amount of Bond received, - - 
Error in Draft of E. Williams, 
Money borrowed, 



Expenditures, 
Mayor and Aldermen's Drafts, - - . 

Overseers' Drafts, 

Health Commissioners, 

House of Industry, ---.--. 
Interest on Notes, - - - . 2,029 73 
deduct am't of Interest received, 617 19 



Balance of State Tax, 

Notes given for borrowed money, - - 
Broker, 67 00— Fuel, &c. for Treasurer's 

oSce,34 84, -----.__ 
Printing, 22 00— Counterfeit Bill, 8 00 
Treasurer's salary, and Clerk hire, 10 mo's. 

and 21 days, _ 

Deputy Collectors, 

Balance in favor of City, as per Treasurer's 
Account, ----"^ ---.__ 



19,194 


38 


159,578 


90 


13,438 


00 


10,433 


42 


15,714 


36 


1,594 


80 


374 


13 


370 


37 


298 


00 


214 


00 


86 44 


110,115 


00 


124,634 


22 


25,859 


17 


4,000 


00 


8,475 


21 


1,412 


54 


11,000 


00 


75J50 


00 



101 84 
30 00 

2,675 00 
317 20 



331,411 



254,255 IS 



g77,156 62 



13 



A SUMMARY VIEW 

Of the Receipts and Expenditures of the County, 

From the preceding Account of the Treasurer. 



Expenditures. 

Justices, under Town Government, (a) - - - 
Warrants by Court of Sessions, ------ 

Sundry persons Bills, approved by the Board of 

Accounts, -- --. 

Jurors, - - - 6,045 7S 

Witnesses, (6) - ^ 2,365 38 

Coroners, &c. 82 07 



Mayor and Aldermen's County Drafts, - ■ 

New Prison, ---: 

Note paid, ----------- 

Paid Law Library, excise from Attornies, 
Interest on Notes, -------- 

Counterfeit Bill and Clerk, 



Receipts. 

Received from predecessor in office, - - 
Dividend on S. Bell's debt, - - - - - 
From State Treasurer, for Com*t charg^es, 
Sales sundry Tools, &c. at New Prison, - 

Forfeited Recog-nisances, (c) 

Fines, id) --* -. 

Costs of Court, (e) ------- - 

Rents, - . . . . 

Licenses to Retailers, &c. (/) - - - . 

Jury Verdicts, >_-_- 

Court Fees, {g) --- 

Justices' FiXcise, --------- 

Attornies* Excise,- --.-./--. 
Registered Deeds Excise, 



Balance against the County, as per Treasurer's Ac't 

IfOTES. 

(a) Of this amount, the Commonwealth is charge 
able with, ------------ 

{b) Of this amount, the Commonwealth is charge- 
able with, ------------ 

(c) This amount is to be paid to the State, - - 

/I > Of these amouuts, the State is to be paid, 

(/) Of this amount, the State is to be paid, - - 
ig) This amount is to be paid to the State, - - 

Balance, to be received from the State, - - - 

The Expenditures for the County, being - - - 
Chargeable to the State, ^..- 



The Receipts for the County, being 
Payable to the State, 



Expended more than received, - . 



12,057 88 



38 19 




2,960 04 




8,493 18 




9,937 59 




37,586 04 




2,000 00 




140 00 




3,009 85 




10 00 


76,232 '77 




1,296 23 




2 72 




2,583 24 




308 68' 




• 552 22 




1,737 54 




2,740 80 




727 50 




2,673 00 




756 00 




1,854 00 




26 00 




140 00 




267 89 




15,665 82 






60,566 95 


6,928 04 




2,077 83 






9,005 87 




552 22 




1,499 74 




2,447 28 




1,854 00 


. 




6,353 24 






$2,652 63 


76,232 77 




9,005 87 






67,226 90 




15,665 82 




6,353 24 




- 


9,312 58 






$57,914 32 



14 



TaYticwlaus of Cit^ "Slecei^^ts 



SCHEDULE OF CITY RENTS. 

One year's Rent of Stalls and Cellars in the Market House, to 
Jipril Isty 1823, as follows, viz,: 

Names of Occupants. ' Ko. of Stall. 

Neitemiah Wjman, - - - - 1, =■ - 

Hovej, - - - - 2, - - 

Isaac Adams, 3, -- 

Walter Welsh, .. - - - - 4, - - 

John Holden, ------ 5, - - 

Jacob Sanderson, - - - - - 6, - - 

E. & A. Winchester, - - - 7, - - 

Daniel C. Robinson, - - - 8, - - 

Thomas Coburn, 9, - - 

Stephen Winship, - - - -10, - - 

Edward Walker, 11, - - 

Jonathan Fobes, -----12, -- 

Edward Sumner, Jr. -, - - - 13, - - 

Alexander 8c Baxter, - - - 14, . - 

Robert Barber, 15, - - 

Daniel S. Forbes, - - --16, - - 

Augustus Hildreth, - - - -17, -- 
Thomas Pai'sons, - - - -18&19, - 



Amount reteired, 

' 208 00 

' 156 00 

- 156 00 
. 208 00 

■ 208 00 . 

■ 156 00 

- 200 00 

■ 164 00" 

- 196 00 

■ 148 00 
' 148 00 

• 120 00 

■ 72 00 

• 72 00 
. 120 00 

• 148 00 

■ 148 00 
192 00 



Abel Babcock, 
Jared Allen, - - 
Jacob Sanderson, - 
Thomas Coburn, - 
Smith & Blackman, 
Jabez Fisher, - - 
Hawes & Smith, - 
Samuel Andrews, 



Amount credited in Treasurer's Account with 
the City, ------ --_.." 



No. of Cellar. 




- 1, - - 


- 150 00 


- 2, - - 


- 140 00 


- 3, - - 


- 140 00 


- 4, - - 


- 160 00 


- 5, - - 


- 160 00 


- 6, - - 


- 140 00 


- 7, - - 


- 140 00 


- 8, - - 


- 150 00 



2,820 00 



1,180 00 



S4,000 00 



Old State House. • 

William Barry, Shop No, 1, to May 9th, 

1823, ---«=.-. 
William Barrj, Shop No. 2, to May 11th, 

1825, - - - -..'.. 
Gilbert & Dean, Shops No. S & 16, to May 

1st, 1825, - ^ » - - . 
Josiah P. Cooke, Shops No.4 & 14, to April 

1st, 1823, - / - . . , 

Amount carried forward. 



650 t)0 


650 00 


400 

» 


00 


150 


00 


1,850 


00 



1 



15 

Amount brought forward, 1,850 00 
Samuel D. Parker, Shop No. 5, to May 
8th, 1823, ------ 

Daniel Messmger, Shops No. 6 & 11, to 

May 1st, 1823, - - - 
Grand Lodge, all the Chambers in Old 

State House, except the City and County 

Treasurer's office, to April 1, 1823, < - 
J. N. & I. Staples, for Cellars No. 9, 10, 

12 and 13, to February 1, 1823^ - - 

Amount credited in Treasurers' Account 
with the City, -------- 

Ilents received for Lands on the JSTeck, 
Andrew J. Allen, for lot of Land, 1 year, 

ending August 1, 1822, ----- 
Henry B. Curtis, for lot of Land, 1 year, 

ending Nov. 1, 1822, - - - ^ - - 
Jeremiah Gore, for lot of Land, 1 year, 

ending Oct. 20, 1822, ---..-- 
Pasturing 18 Cows, for season, a SIO, 

Do. 7 do. part of season, - - 

For Grass on Marsh, West side of Neck 

Land, -------- 30 00 

For Grass on Marsh, East side, - 75 00 



For Sea Weed, - - 
Rent of Bull Pasture, 
Rent of two Malls, 



Amount credited in Treasurer's Account 
with the City, -------- 

Rent of Meat, Vegetahle, and Fish Stalls, 
'1822. 
August 8. ...Received of Nathaniel Mer- 
riam, for balance of quarter 
ending August 1, 1822, 

Sept. 24 Received of do. - 

Nov. 22 Received of do. to Nov. 1st, 

1823. 



150 00 




500 00 




600 00 




650 00 






gS,750 00 


JVecfc. 
10 00 




25 00 




83 70 




180 00 




37 50 




105 00 




3 00 




18 00 




20 00 






S482 20 



Feb. 11.... 


...Do. 


do. 


March 31. ...Do. 


do. 


April 2...., 


...Do. 


do. 


/ .... 


...Do. 


do. 


1./^... . 


...Do. 


do. 


lo.... 


...Do. 


do. 


xi 1 « * » • 1 


...Do. 


do. 



Amount carried forward j 





1,328 81 




800 00 


^ 


1,188 02 


1,359 00 




118 00 




65 00 


* 


128 00 




300 00 




289 00 




165 00 




2,424 00 






5,740 83 



16 
City Tlece\vts....Contii\ixfeA. 

Amount brought forward, 

April 28 Rccived of N. Merriam, - ^2? ?o 

* Do. do. - - - 1^3 18 

May 5 Do. do. - - - 100 00 

10 Do. do. - - - 100 00 

Do. of C. Hayward, - - 100 00 

12 Do. do. - - - 100 00 

17 Do. do. - - - 200 00 

24 Do. do. - - - 150 00 



Amount credited in Treasurer's account 
with the city, - - - - - 

Rent of Land on the Mill Fond. 

Grreele and Riddle, for a Lot of Land, for 

1 year, to Nov. 18, 1822, - 
Thomas Badger, do. do. to Dec. 4, 1822, 
William Adam, do. do. to Oct. 20, 1822, . 
Obed Pratt, do. do. to Jan. 9, 1823, 

Amount credited in Treasurer's account 
with the city, . - - - - 

The amount of cash, credited in the Trea- 
surer's account as received from the 
Mayor, for sales of Mill Pond Lands, 
was received of the Boston Mill Corpo- 
ration, for the undivided Mill Pond 
Lands belonging to the City, which 
were sold to said corporation, at 30 
cents per square foot, - . - 

44,951 feet, divided into lots, yet remain 
• unsold. 

Two thirds of the amount of income from 
the Hay Scales, go to the Weigher^, 
and one third goes to the city; amount 
of the city's proportion the last year, as 
credited in the Treasurer's account, is 



^,740 83 



6,414 01 













4 

S6,964 01 


r 


• 




25 


00 




6 


00 




20 


00 




30 


00 


*■ 




i 


S81 00 



gl3,438 00 



g396 15 



Account of monies received for Licenses, by the City Clerk, and by 

him paid over to the City Treasurer, 
E. Williams, Esq. for 56 Carriage Licen- 



ses, 



John Doggett and Co. for exhibiting Pic- 
tures, 



56 00 
10 00 



Amount carried forward. 



66 00 



17 
Cit^ T\ecei\^ts....Contii\ufed. 

Amount brought forward. 
Job Plympton, do. Orchestra of Androides, 
Isaac Austin, do. Live Animals, 
William M. S. Doyle, do. Col. Museum, 
John H. Schaflfer, do. Washington Garden 
Theatre, . - - - - 

Henrj F. Barrell, do. Painting, Moses 

Breaking the Tables, - 
Antoine Malefar, do. Paintings, 
D. L. Brown, do. Painting, Dinner Party, 
William Nichols, Ventriloquist, 
John Herion, Jr. exhibiting live Tigress, 
James A. Dickson, Federal St. Theatre, 
J. Cartwright, exhibiting Musical Glasses, 
Ethan A. Greenwood, do. Picture, Imo- 
gen's Chamber, - - - - - 
William P. Codman, do. Camera Obscura, 
J. B^ Vermay, do. Painting, Guatimozin, 
William Nichols, Ventriloquist, 2d license, 
J. P. Drake, exhibiting Painting, Napoleon, 
Thomas Philipps, Lectures on Music, - - 
Edward Everett, Lectures on Antiquities, 
and exhibition of Pictures connected 

therewith, 15 00 

Phineas Page, do. Menagerie of Live An- 
imals, . . . - ^ . 5 00 
Charles Mathews, Comedian, &c. - - 50 00 
Filing Dr. Suser's Certificate of License 

to practice Medicine, - - - - 50 

Licenses to 526 Victualers, 
115 Retailers, 
59 Innholders, 
9 Confectioners, 

709, at SI, - - - « 709 00 
55 Carriage Licenses, - , - ^ q^ 00- 



Sundry small accounts received from the 
Treasurer, to balance his books, by or- 
der of the Board of Aldermen, and paid 
into the Treasury again, - _ - 

Cash received of S. Billings, Esq. for the 
sale of a Bell, - - . » . 



Deduct a Counterfeit Bill, of the Union- 
Bank, received, 

Amount credited in Treas^rer's account 
mth the city, - - - _ - 

3 



66 


00 


10 


00 


10 


00 


5 


00 


100 


00 


1 


00 


5 


00 


S 


00 


5 


00 


5 


00 


500 


00 


1 


00 


S 


00 


2 


00 


2 


00 


5 


00 


5 


00 


10 


00 



1,572 50 



6 


SO 




21 


00 








27 30 








1,599 80 






5 00 




81,594 80 



18 
TaYticwVaYS oi City ExpenAituYes. 



MAYOR AND ALDERMEn's DEPARTMENT. 

City Watch, - . - . - 

Lamps, Oil and Lighting, - - - 

Constables, ------ 

Engine and Pumps, - - - - 

Two new Engines, 

Printing and Stationary, - - - - 

Bells and Clocks, 

Mall and Common, - _ - - 

Market, - - - - - 

Moiety of Fines to Informers, 

Hancock School House, Middle Street, - 

Land for Derne Street School, 

Paid towards new School House, at South 

Boston, 

t 

Streets, 

Salaries to City Officers, viz. : 
John Phillips, Mayor, - - 
Josiah Quincy, Judge Municipal Court, - 
Eliphalet Williams, due on salary as Chair- 
man of Selectmen, (a) - 
S. F. McCleary, City Clerk, - - 
Thomas Clark, Assistant City Clerk and 

Clerk of Common Council, - - - 800 00 
Francis Green, Nathan Webb, and Sam- 
uel M. Thayer, Assessors, glOOO each, 

per annum, (b) 3,250 OO 

Ephraim Marsh, John Cotton, and Abram 
Babcock, Surveyors of Highways, g500 

o.^\^^'' W , 1,500 00 

tetephen Codman, Secretary to the Board 

of Firewards, 
Caleb Hayward, Police Officer^ 
Johnson Colby, Messenger to the Mayor 

and Aldermen, and Common Council, - 
Nathaniel Merriam, Clerk of the Market, 
Thomas Badger, Assistant do. 
James Morgan, 





8,157 52 




9,347 52 




-742 00 


1,305 93 




1,460 09 






2,766 02 






1,683 47 




523 00 




591 62 




141 07 , 




150 00 


15,018 90 




8,996 04 




1,000 00 


f 




25,014 94 
23,090 90 




2,500 00 




750 00 




200 00 




1,500 00 





100 


00 






950 


00 






465 


00 






700 


00 






90 


00 






20 


00 










12,825 


00 












# , 




885,033 


06 



Amount carried forward, 

f M 7w ^ '^^^'''^' were for 13 months; as, under the town government, 
of May ^ commenced the 1st of April; and under the city, not untU the 1st 

3iJ^dAul^}^Z\}^^ ^"i^^^ °^ Surveyors are now transferred to the Mayor 
and Aldermen, these salwies will not be incurred the ensuing year. 



19 

Amount brought forward, 85,033 06 

JVeck Lands^ fences on new road, and re- 
pairing other fences, - - - - 416 45 
New Djke, - - - ' - - - 896 00 

1,312 56 

i3b?ise o/ JnfZz^sfri^— Appropriation, - - 5,000 00 

Keeper, - - - 138 32 
Carpenter's work, &c 232 69 

r- 5,371 01 

^91,7-16 63 
Miscellaneous Expenditures, viz : 

Wood, Coal, Oil, and Ca:ndles, for City 
government. Assessors, and Supreme 

Judicial Court, 435 46 

Mornies, examining titles, defending 

suits, and settling controversies, - - - 324 34 
Brigade Muster,, .Gunpowder, - 171 00 

Storeing do. 7 50 

Cleaning Muskets, - - - - 16 00 
Making Cartridges, - - - - 136 44 

330 94 

Ward Meetings.., HbWs for meetings in the 

several Wards, 265 01 

Independence... CoWsiiioii for Sing- 
ers, -------- 108 75 

Paid leaders of do. - - - - 58 00 

Printing Order of Performance, 16 00 

Sexton, 10 00 

Fireworks, -------150 00 

Brigade Band, ----- 65 00 

407 75 

Dinner's, ^c.Fireward Meetings, 141 60 
Dinner in Faneuil Hall, annual 

visitation of the Schools, - 754 87 
Dinner at semi-annual visita- 
tion of Schools, - - - - 208 75 

Invitation Cards, 915 

Expense annual visit to Deer 

Island, 71 90 

— 1,186 27 

Repairs, ^c. .Hammered Stone, for 

Washington Street, - - 187 10 
Repairs on Pumps. - * - 20 15 

Repairs on Wall & mnkWalk, 

near new State House, - 70 17 
Lumber for Stalls in Market, 

&c. - - - - - 134 95 

Amounts carried forward, 412 37 2,949 77 891,716 63 



20 
Cit^ Expenditures.... ContinueA. 

Amounts brought forward, 412 37 2,949 77 91,716 63 

Stajjjing for Fireworks, Dinner 

Table at Faneuil Hall, &c. 103 14 

Repairing Old State House, - 49 56 

Staging for Inauguration Citj 

Government, (^c. - - 51 10 

Moving Furniture for do. do. - 35 97 

Cedar Posts, for sundry pur- 
poses, &:c. - - - - 41 12 

Bill repairs on School House, 3 7o 

Fi.vtures, Sfc. .Desks, Settees, &c. 372 33 
Desks, Settees, &c. for Mayor 

and Aldermen, - - - 417 65 

Hardware for public buildings, 181 60 

Lamps, Brushes, &c. - - 31 95 



697 01 



1,003 53 

»5ssessors... Clerk hire, doing extra 

writing, - . _ - 176 34 

Hack /lire. ..Hire of Hacks, Hors- 
es, and Chaises, at sundry 
times, for persons on City 
business, - - - - 68 19 

Drains.. .¥or expense of making 

Drains in sundry Streets, - 896 40 

Surveying, S^'c.La.nds&i Streets, 184 13 
Plan for altering east end Fan- 
euil Hall, - - - - 25 00 



Charter and *S'eaL.Silver Case for 

Charter, - - - - 

Designing & Drawing Devices, 

for Citv Seal, - - - 

City Seal, - - - - 

Labour, <^c... Carting Dirt and 
cleaning Streets, 
Taking care of House of In- 
dustry, - - . _ 
Messenger to Common Coun- 
cil, extra service. 
Messenger to Firewards, 
Assisting the Clerk of the 
Market, - - . _ 
Keeping Trunk in Bank, 
Auctioneer, leasing the Mill 
Pond Land, - h _ 

Sundries... School Medals, - 
Recording Deeds, - - .. 



77 


50 


15 


00 


29 


00 


57 


28 


66 00 


33 


50 


18 


00 


. 10 


00 


5 


00 


11 


00 


6 


00 


31 


75 



209 13 



121 50 



200 78 



Amounts carried forward, S7 75 6,322 65 891,716 63 



21 

Amounts brought forward, 37 75 6,322 65 91,716 63 
Postages, . - . - 
Books of Town Laws, - 
Printing Reports on the House 

of Industry, „ _ - 
Detecting Lampbreaker, 



37 75 


7 


00 


11 


05 


20 


00 


10 


00 



85 80 

Improvements. 

Paid for Land taken in to widen Hanover, 
Washington, and Orange Streets, and 
Bowdoin Square, _ . - - 823 19 

Improvements on Mayor and Aldermen's 
Room, - _ - . 
Do. on Common Council Room, 

Do. on Court House, accommo- 

dation of Police Court, &c. 
Building Wall on Fort Hill, - 
Making Northampton Street, on the Neck, 

per contract, - - - 
Paid for Ward Signs, . - _ - 
Building Bridge between Boston and Rox- 
bury, S255 00, one half to the City of 
Boston, is - - - - - 
Paid for a Safe, for the Treasurer's office, 
Improvements on Old State House, - 
Arch over the Mill Creek, ^ - - 

Schools. 

Amount paid for repairs on the several 
School Houses, - - - - - 

Wall to the Fort Hill School, - 

W^indow Blinds, - - - - - 

Pump for the Mason Street School, 

Clearing, diging, and boxing Wells, 

Stoves and Funnels, 

Rent of a School Room, - - - - 

Furniture, and Ink, for Schools, 

Silver Medals, Engraving do., Rewards for 
Scholars, &c. - - - . _ 

Paid Rev. J. Prince, for Philosophical Ap- 
paratus, for Classical School, 

Paid for Wood, for the several Schools, - 

Salaries of School Masters. 

LATIN SCHOOL ....SCHOOL STREET. 

Benjamin A. Gould, Master, - 2,000 00 
J. Greely Stevenson, Assistant, 1,000 00 



6,408 45 



272 


56 


174 


73 


1,058 


17 


1,122 


77 


600 


00 


497 


75 


127 


50 


112 


00 


56 


40 


44 


00 




4 RRQ 07 






1,530 


00 


300 


00 


49 


50 


53 


52 


133 


S7 


207 


98 


37 


50 


231 


48 


188 


97 


1,411 


57 


711 


86 



Amounts carried forward, 3,000 00 4,855 75 gl03,014 15 



22 

Amounts brought forward, 3,000 00 4,855 75 103,014 15 
Edward G. Davis, Usher, - 700 00 
George A. Otis, do. - 650 00 

Fred. P. Leverett, do. - 650 00 

.Joseph Palmer, do. - 616 67 

^ 5,616 6; ^ . 

ENGLISH CLASSICAL SCHOOL. ...DERNE STUEET. 

George B. Emerson, Master, - 1,500 00 
.Joshua Flint, Usher, - 700 00 

William Adams, do. > _ ^^^ g^ 

part of the year, \ 

2,641 67 

ELIOTT SCHOOL. ...NORTH BENNETT STREET. 

Natli'l. Storrs, Reading Master, 1,200 00 
John Tileston, emeritus Wri-'J 

ting blaster — since reduced V 1,200 00 

to ^600 per annum, j 

Elisha Webb, Writing Master, 1,200 00 
Sam'l. Campbell, Reading Usher, 750 00 



Peter Conant, Writing Usher, 750 00 
hn Foster, Jr. Auxiliary to the^ 
Eliott School, while the newf a^q qq 
School House was erecting, at^ 
S600 per annum, - - / 



5,550 00 



BOYLSTON SCHOOL. ...FORT HILL. 

John Stickney, Reading Master, 1,200 00 
Eben. E. Finch, Writing do. 1,200 00 
Joseph Bailey, Reading Usher, 750 00 
Benj. Callender, Writing do. 657 28 



3,807 28 



SCHOOL OF MUTUAL INSTRUCTION, 
Kept in Boylston School House, 

William B. Fowle, Master, - - 1,200 00 

ADAMS SCHOOL. ...MASON STREET. 

Benj . D . Emerson, Reading Mast. 1 ,200 00 
Jona. Snelling, Writing do. 1,200 00 
Andrew C. Davison, ReadingUsher, 750 00 
Luther Parker, Writino; do. 625 00 



3,775 00 



MAYHEW SCHOOL. ...HAWKINS STREET. 

Hall J. Kelly, Reading Master, 1,200 00 
Benjamin Holt, Writing do. 1,200 00 
Israel Alger, Jr. Reading Usher, 625 00 
James Robinson, Writing do. 750 00 

3,775 00 



Amounts carried forward, 31,221 37 ^103,014 15 



23 

Amounts brought forvard, 31,221 37 103,014 15 

FRANKLIN SCHOOL. ...NASSAU STREET. 

Thomas Pavson, Reading Master, 1,200 00 
Rufus Webb, Writing do. 1,200 00 

Augustus Pierce, Reading Usher, 737 50 
George Fracker, Writing do. 750 00 

3,887 50 

DERNE STREET SCHOOL. 

Warren Pierce, Reading Mas- > ^^^ ^^ 

ter, salary one quarter, 5 

Wm. Farmer, Reading Mas-1 

ter, to supply vacancy one t 67 78 

month, ' " ■ J 
Abraham Andrews, Reading > ^^^ ^^ 

Master, successor, 8 months, y 
J. H. Belcher, Waiting Master, 1,200 00 
Samuel T.Adams, Reading Usher, 625 00 
Barnabas Whitney, Writing do. 625 00 



3,684 45 



SCHOOL AT SOUTH BOSTON. 

Zeph. Woods, Master, for nine } /j/^n 00 

months, - - - - ^ 
Caleb Stutson do. for 3 months, 140 00' 
Lemuel Capen, present Master, > i on nn 
at gSOO per annum, - 3 



870 00 



AFRICAN SCHOOL. ...BELKNAP STREET. 

JohnB.Ruswum, (colored) Master, 225 00 
Sally Parkman, Instructress, - 180 00 

405 00 

Assistant Master in one of the > 49 rft 

Schools, a short time, - 3 " " 

40,111 10 

PRIMARY SCHOOLS. 

The Primary Schools are taught by females, * 

who are allowed S240 each, per annum, 
as full compensation for salary, rent and 
fuel, (aj 8,500 00 

(b) Total cost to the city, for the support 

of its schools the past year, - - - 48,611 10 

Actual expences in the Mayor and Aldermen's de-^ g,. -^ z.^- ^_ 
partment, for the past year, (c) -^ - - 5 ^^^^>^'^^ ^^ 



24 

NOTES TO THE PRECEDING PAGE. 

(a) g210 per annum only, is allowed the Instructresses, but an addition of 5?lo to each 
school is allowed to the Committee of Supeiintendence, to purchase Books and Rewards, 
and for printing Blanks, &c. At the begisning of the year, there were actually thirty 
e\e\\t Schools, and at the close of it there were forty two ; two of which are for colored 
children. The precise sura expended on tlie Primary Schools, the past year, was ;g9,028 15; 
the difference between this sum, and the ;g:8,500 appropriated by the city, was paid from 
an accumulating fund, derived fi-ora forme appropriations, somewhat exceeding the actual 
expenditures. 

(h) A reduction has been made, for the ensuing year, in the salaries of the Ushers to 
the Schools, by which a saving of ^l.^oo will be made; young men being chiefly employed 
in that office, while they can be pirsuing their professional studies. 

(c) The amounts of the detailed statements of expenses, for the past year, in the se- 
veral departments of the Mayor ind Aldermen, Overseers of the Poor, and Commissioners 
of Health, do not agree with the amounts charged in the City Treasurer's account, as 
having been paid on their drafts. The reason of this disagreement is, that the present 
Treasurer did not enter upon the duties of his office until a part of the financial year 
had expired ; and some portion of the annual expenditures were included in the accounts 
of his predecessor* 



25 



s- 




« 




su 




-* 








«> 




Q 




V 




S 




S- 




•p* 




<D 




*C 




■w 




»4 




*o 




•^ 




<M 




•»*. 




^ 




O 




§^ 




g. 




Oi 




« 




•« 




&. 




« 




^ 




5Ji 




•40 




«5 




« 




•»o 




Q) 

^■p^ 




•♦o 




ft. 


p 


■£> 


O 


•\ 


o 


so 


<5 


!■«-» 




« 
1_<^ 


w 


i35 


1— 4 


'S' 




2^ 


< 


&. 

^ 


Pi 


K 


< 


M3 





c« 






so 

Si 

•to 



o 

Ml 



o 


-^ 


c 


r^ 


©M 


F-l 


rl (N 


■T 


«» M 


00 






<M 


(M 




i« 






10>000>OOM)00 
l-H CO CO -^ "O CO 



a; "5 



ii 

U 

u 



C3 






o 



O 



u 
a 
u 

pq 






tHO'~<'~*0"^0'— I 
cocococococococo 

« 3"5 ^ 5> " «^ 



a 

c« 

(N 

CO 



©or-r-ioo-.ocso 

OOCOOOfN— 'CStifl 
O CO "5 <0 iH 



00 

6C 



' -3 

a 

C4 



C 4> 






P o 






— o ;S 

ft. 



-en's ^ 1 aj- 
5 M 3 3 c 

s "i Or/1 'T! 



I 

a 5 a «^ 



^J M eS 3 c 



- u a «s 2 



2W =s « , . 
>,*"'* a<_. — 



a 
p 

•§• 

u 

<! 
' <u • 

• fl ' 

OS 

Vi 

«4 

I 5 a 

o* 

I g_cg 
'O « 

Ceo 

s > 

■ OJ-B 

I to'" 

5 a 
oT.t; *=• 

cS "^ 4» 
U «.&, 

!- tn a 

.o a . 



O 
o 
o 

< 

p 

o 

o 
•J 

l-H 






-5; 

U 

o. 



2« 



u 


1 


«M 




o 




4) 








» 




;4 




«2 


■ 


•• 




4> 




^ 


a 


ii 


3 


W 


o 
1> 


W 




1— 1 


-, 


S 


rt 

^ 


a 


*; 


es 




Cm 





O 


o 


T> 


+j 


a> 


-o 


> 


<u 






4/ 


Sh 


O 




01 


el 


u 


« 


+J 


u 


fl 


ft) 


3 


c 


o 


CJ 


s 


«J 


cS^ 


^>. 


psn 



(>) "o 


l^ 




^ Ml 


Ol 




f-l t- 






■* rH 


Ml 




«) 


Ml 





•- c« J 



26 



a 






Si 

o 



a 

1^ 



so 
CO 

ft? 



h 

O 

o 
< 






«0 O 

O-O 

>0 O 

rH O 



o 
»«1 















o 


«o 


>H 


?-* 


Oi 


o 


o 


l^ 


OS 


M 






r- 


>n 




6C 



o c o 
o o « 



r- © O 



V I 









c2 



rt 



o 

>-5 



00 

c 



<^ o s • 

S 3 w ~ '^ '^ 

'^ « vT ^ 't; *« 

yU o c e 

T IS ■" - ^ ^ 

— - w £; 
•*^ .fcj ^ 

" = ? m- ^ 



-r« o 
i-i « 

T-l t- 





o o 


00 '-' 
Ul CO 






■^ 



1) 

a. 

o 
a 

W 



w 



M 
M 



c3 



2 

on 

O 

PQ 






H 
O 

< 

Pi 
Pi 

Q 




o 
O 



< 



a 

• fl 
e« 

u 

(A 

^S 

^^ 

« s 

•^ ;.< 
C 3 



S ' 



s 

o 
&> 



en 






« > 

c « 
a - 



3 


J-rt 






5^ ' 


3S 


i; 


«5 




0(5 


3 


p-;.rt 


o 


2-^ 


0<;r 


%.^ 




0/"^ 


.2c1 


« 


s'ft 


«J w 




•5f 


S a< 


O 3 


^•.^ 


4-* l4 


- « 


3,' 


5 « 

O U 



3 «- 



"<0 



-as 



§■2 



CO est 






O O lo 
O O (N 

O C !0 
"O M -qi 



—1 O M 03 00 

C<1 o -^ O N 
•.o o to O t- 

O O rfi (N 

00 •3' tH r-l 



>o O 

00 lO 



4; 



3 
O 






o 



o 

W5 






3 t> — 
o"3 



a 



bo 

a 



<^ a S 

CO 2 

•aw :- 

•-1 cj 



'65 '. 



>>.S'0 



ce.S "CC 



CO eS.~ — - )-i 



^.3 



o 
ia 
■ g 

si 

cq 
o 



V 5 ^iT 3 rt 

•505^^03 



^ o o 



St 3 =».S ■" >■ 

TO !-i Jf QJ — • ^ 

s s ,ij ^ o s • - 
or cq '^ <=; cc c; o 

!l- =(-'3 
O O "* 

C$ ■• v< ^ 

-a O 

p^ ^ 






o 






3 p:: 



>^ S.= « c.bo 



ii:: 

3 
o 

u 

3) 



u 

s 

o 



•= i 3 

T3 C ® 

lb c4 lU 

o t; <a 

<u >J » 

S-eS 

§-3.3 
'-' 4,"- 

•■ - lU.i-< 

t --* 

00 .iS 



q3 



S 

s 

o 
o 

^ "-9 



CO 



OT 



S5, 






v- \a <« %« >« 
^ ^« W ^ ^ 



c,"o ^ 
es 
U 
Cm 
O 



3 

3 
O 

o 






^ %• Vc 

^« ^ s« >^ 



\« \s ^jr 



^ a- 5 
o 5i 3 5, 

©T >> 

'<«*" 3ti 
.2 g &« 

S §15 13 

■ f^ c> ^ i-^ 

S '^ So 

O "Li U O 

O u * >• 

^ 3 »r: 

"-; el >•« 
5§^ 



i t:: i a 






u 



c 
I 

eS 

ID 



et 



Cw 00 

o -< 
4J^ 



- «>. 



v 



el 






27 

S\ip^O\*t of t\\^ T?OOY 



,^ccuiints of the Overseers of the Poor of the City of Boston, for the 

year commencing May 1st, 1822, and endirig April oQtJi, 1823. 

EXPENDITURES FOR THE USE OF THE ALMS HOUSE. 



PROVISIONS. 

- - 59 24 

- - 26 9o 

- - 124 55 
. - - 7 28 

570 30 
112 55 
132 52 



401 lbs. Butter, - - - - 

Bread, - ----- 

124 bushels Beans, - - 
28 lbs. Coffee, - - - - 

82 bbis. and 350 lbs Flour, 
20 lire Hogs, (young ones,) 
6674 gallons Mi.k, - - - 1 
133.850 lbs. Meal, 186 bsh. 

do. 2,393 68 

75 lbs. Oatmeal, - - . - 4 50 
544 bushels Potatoes, - - IGl 85 
14.456 lbs. Rice, - - - - 409 50 
3 lbs. Pimento, - - - - 75 

5c 12 Sugar, - - - - 50 73 

25 busheis Turnips, - - 4 17 
104 quarts Yeast, - - - 8 66 
67,678 lbs. Beef, - - - - 1816 97 
llQi lbs. Suet, .... 13 05 
12 barrels Cider, - - - 17 00 
36 lbs. Chocolate, - - - 7 32 
10 doz. Cabbages, - - - 3 33 
56 quintals Fish, - - - 89 00 

Hops, 4 40 

1492 gallons Molasses, 
90 bushels Malt, - - • 
431 do. Onions, - - - - 

26 lbs. Pepper, - - - - 
2 casks Raisins, - - - - 
25 bags and 10 bsh. Salt, 

838 lbs. Tea, 

1 bushel Whortleberries, 



544 87 

85 20 

12 43 

6 61 

15 00 

75 05 

283 57 

1 17 

8,042 25 

HOSPITAL DEPARTIVIENT. 



28 gallons Brandy, - - 39 05 

32 do. Rum, 11 64 

185 do. (jin, 62 20 

437 do. Wine, . - - - 442 42 

4 lbs Cassia, 1 59 

236 doz. Eggs, - - - - 29 21 

5 bushels Flaxseed, - - 18 25 
19 lbs. Honey, .... 2 58 
5 bottles Porter, - - - l 25 
Arrow Root and Herbs, - 18 97 

FUEL AND LIGHTS. 

359 cords Wood, - . - 1474 43 

169 gallons Oil, .... 88 50 

201 lbs. Candles, - . - 26 48 



627 16 



CLOTHING. 


24 pieces Baize, . - - - 


320 47 


67 yards Bed Ticking, - 


22 50 


2150 <lo. Cotton Shirting 




and Sheeting, . - - 
1735 yards Woolens, - - 


332 22 


572 20 


909 pairs Shoes, - - - - 


534 37 


123 lbs. Flax, 


17 22 


Knitting Cotton, - - - 


3 08 


111 pairs Blankets,- - - 


172 78 


6242 yards Tow Cloth, - 


886 76 


324 pairs Socks, - - - - 


78 50 


170 lbs. Wool, . - - - 


104 20 


249 lbs. Sole Leather, - - 


56 78 




ini no 


MISCELLANEOUS ARTICLES. 


76 c. 1 qr. Hay, - - - - 


93 87 


170 c. 2 qr. Straw, - . - 


83 96 


6 doz. Pails, 


15 00 


127 lbs. Pot Ash, - - - 


12 70 


118 lbs. Tobacco, - - - 


23 70 


Ladders, ...«..- 


60 82 


Carpeting, . - - - - 


30 90 


Cooking Stove & Funnel, 


73 75 


5 Baskets, .--.-. 


3 33 


22 doz. Brooms, . - - - 


22 88 


1175 bushels Sand, - - 


38 00 


Wool Cards, &c - - - 


23 76 



Amounts brought forward. 482 67 13,359 90 
Bees Wax, &c. &c. - - . 6 75 

Juiik, (a) 1206 66 

Trucking, ----- 17 90 



1713 98 
(a) Deduct .Tunk, it being 
stock on hand, ... 1206 66 

REPAIRS. 
Repairing Pumps, - - 10 00 
2 new Pumps, - - . - 60 00 
Lead for Cistern and House, 73 28 
Lumber, -..--. 491 74 
Masons' bill, including a 

Cistern, --.--. 
Nails, ------- 

Carpenters' bill, - - 

Slaters' do. for roof of the 

Chapel, ------ 

Laborers, ------ 

Blacksmiths' bill, - - - 
Paints and Oil, - . - - 
Lime and S'and, - - - 
Coppersmith's bill, - - 
Repairing the Hearse. - 



507 32 



SALARIES AND WAGES. 

James Phillips, Master, 
and his wire, mistress, 
of the house, 1 year, 1,000 00 

Assistant and his wife, . 333 33 

Physician and Surgeon 
including Medicines, - 400 00 

Clerk 420 00 



290 48 


17 


62 


50 75 


40S 


18 


11 


00 


107 


45 


42 


22 


32 


51 


4 00 


58 64 



1,657 87 



FURNITURE, STATIONARY, &.C. 

Hard Ware, 250 86 

Tin do 93 02 

Earthen do. 155 07 



Chairs, -.----. 
Books, paper, quills, and 
advertising, . . . - 
Postage, .-.--- 



6 83 

58 95 
13 36 



618 09 



Chaplain, ------ 

Choristers, - - - - - 

Board and wages of the 
Superintendent cf the 
Kitchen, - - - - - 

Assistants', Nurses, &c. - 



216 00 
56 00 



154 00 
249 50 



2,828 83 
18,972 01 



Deduct Stock on hand, 

viz~10 tons Oakum, at 

^140, 1400 00 

Wood, Molasses, Pox-k, 

Hogs, Shoes, Clothes, 

&c 713 43 



2,113 43 



For the support of the 
Alms House, - - - - 



16,858 58 



Expenditures out of the Alms 

House, viz. : 
For allowance by the Over- 
seers of the Poor, to sun- 
dry families and persons, 
whose situation and cir- 
cumstances were such as 
to render them fit sub- 
jects for out-door assist- 
ance, and whose names 
are on the Quarterly 



Affioimts carried forward, 432 67 Jgi3,359 90 



Amount carried forward, gl6,853 58 



28 
Svi^TpoYt oi t\\e "Poov....iJoivUi(vue.4. 



I 



Amount brought forward, 
Drafts paid by the City 
Treasurer, - - . - -6973 39 

For accounts of other to\vns 
for assistance to our pau- 
pers failing sick and in 
want, till they could be 
removed, -----. 653 57 

Grants occasionally made 
by the Board, in cases 
of exigency.- - - - -497 95 

Disbursements by the Over- 
seers in their several wards, 
including Wood, viz. : 

"Vyard No. 1, - - - - 338 35 

2, - - - - 285 78 

3, - - • - 555 10 

4, - - - - 45 84 

5, - - - • 297 00 

6, - - . - 150 70 

7, - - - - 72 90 

8, - - - - 148 00 
,9, - - - - 145 52 

10, - - - - 468 23 

11, - - - - 190 12 

12, ... - 511 24 

3208 78 

Sexton for burying 169 per- 
sons from the different 
Wards, ----- 354 GO 
Do. for do. 148 do. from 

the Alms House, - - - 307 CO 
Constables for committing 

Vagabonds, 152 92 

Attorney s fees at Portland. 148 62 
James T. Austin, Esquire, 

Counsel, ------ 10 00 

Peter O. Thachers ac'ts. 181 60 



Amount carrijed forward. 



16,858 58 



gl2,497 83 



g29,356 41 



Amount brought forward- 
being the amount paid 
for the support of the 
Poor, in and out of the 
Alms House, - - - - 

From the above are to be 
deducted, the following 
sums, viz. : 

Amount charged to the 
State, for the board of 
foreign paupers, which 
the City Treasurer has 
received of the State 
Treasurer, ----- 5255 67 

5177 75 
— ■■ 10,433 42 

Amount received for board 
of Paupers, belonging to 
othfr towns, - - - . 

Amount received for Kent 

Amount received for saies 
of Oakum, Ashes, Grease, 
&c - . . 

Amount received from the 
Treasurer of the Corpo- 
rations of which the O- 
yerseers are Trustees, be- 
ing the balance of inter- 
est on certain of their 
funds, according to the 
appropriations of the do- 
nors, ..---.. 



29,356 41 



1,830 36 
474 00 



3',477 30 



574 08 



16,789 W 



Net cost to the City, for the 
support of its Poor, the 
past year, .---,- 



JS12,567 25 



NOTE. 

The Annual Expenditures for the Alms House, vary but little, from year to year. The 
expenditures, out of the House, vary according to the principles and feelings of the several 
Overseers, who act independently, in their several Wards. 



Of the Subjects in the Alms House, from May 1, 1822, to April 1, 1823; 

White and Colored Persons ; divided bettveen State and City, as beloiv. 



State Paupers, - 
City do. including 
those belonging 
to other towns, 



Sick included in 
the above, - - 



May. 


June. 


July. 


Aug. 


Sept. 


Oct. 


Nov. 


1 

Dec. i Jan. 

i 


Feb. 


March 


April. 1 

328 1 

23S" 1 


196 
180 


170 

185. 


196 
180 


169 
185 


177 
185 


164 
169 


196 
186 


229 
213 


310 

220 


381 

228 


378 
233 


376 


355 

« 


376 


354 


362 


333 


385 


442 


530- 


609 (611 


561 
57. ' 


53 


40 


43 


49 


34 


36 


55 


49 


46 


48 


59 



29 



645 


00 


180 


00 


212 


22 


403 


13 


70 


39 


S3 


34 


35 


18 


1,192 


54 


44 


73 


43 


49 


2,860 


04 



BILLS APPROVED BY THE BOARD OF ACCOUNTS 
Watchmen at Prison, - - > - 
Scavenger at do. 

Medical Advice and Medicine, - - - - 
Printing Blanks, and Stationary for Courts & Jailor, 

Messenger to Courts, 

Repairs on Court Rooms, &c. - - - 
Pursuing Prisoners, -..--- 
Clothing for Prisoners, Bedding, Fuel, &c. (a) 

Irons for Prisoners, 

Expense of Gallows, &c. - - - - - 



(a) A mistake was made by the Committee of Ac- 
counts in authorizing the payment of a bill to Mr. 
Badlam, which was rectified and the money re- 
turned, after the accounts were balanced. It will 
appear to the credit of the County in the report 
of the next year, 100 00 

Total amount, as charged in County Treasurer's 
Account, -------- 

Amounts Paid to Justices, Sheriffs^ Sfc. 

Justices, under the old government, 
Constables attending all the Courts, 

Criers of the Courts, - - - - - 
Deputy Sheriff, for attending Courts, 

Clerks of Courts, - - - - 

Sheriff, attending Courts, - - - - 

County Attorney, - - - - 

Board of Accounts, - - _ - - 
Dieting Prisoners in Gaol, and Turnkeys, 

Total amount, as charged in County Treasurer's 
Account, ------- 

The Board of Accounts for the County of Suffolk, consists of 
the Judge of Probate, Judge of the Municipal Court, and the 
Justices of the Police Court. 

Faid by Drafts from the Mayor and Aldermen, from May 1st, 

1822, to April 30th, 1823.. 

Benjamin Whitman, Esq. Justice of Police 

Court, 3 quarters' salary, - - - 1125 00 

William Simmons, Esq. Justice of Police 

Court, 3 quarters' salary, - - - 1125 00 

Amount carried forward, S^jSoO 00 



2,960 


04 


> • 

1,429 


56 


3,694 


90 


. 290 


92 


56 


25 


1,228 


76 


475 


00 


178 


40 


366 


00 


4,338 


09 


s 

- S 12,057 


88 



30 
County E»X5ftiiAit\\Tes....Coi\tii\u^4. 

Amount brought forward, 2,250 00 

Henry Orne, Esq. Justice of Police Court, 

3 quarters' salary, - - . - 1,125 00 
Thomas Power, Esq. Clerk of Police Court, 

3 quarters' salary, - - - - 1,125 00 
William Knapp, Assistant Clerk of Police 

Court, 3 quarters' salary, * - - 450 00 

N. B. — These salaries commenced June 
10th ; therefore there was but 3 quarters' 
salary paid within the Municipal year. 

James T. Austin, Esq., County Attorney, 

1 year, 

Daniel Merrill, Keeper Court House and 

Offices, 1 year, - - - - - 
John Dunn, Keeper City Court House, 

For Materials and Work, for sundry fix- 
tures and repairs on the several Court 
Houses, ------ 

Furniture for the City Court House, 

For Materials and Work, in repairs on 
Gaol, -.-.--. 

Books and Stationary, - - - - 

Coal, Wood, Candles, Oil, &c., for Court 
House and Gaol, - - 

Recording Deeds, Searching Records, &c. 

Seal for the Court of Common Pleas, 

Removing Papers, &c., of Municipal Court, 

Paid for Advertising, and Reward for ap- 
prehending Howard Trask, - - - 54 25 

Inquisition on dead bodies, including Coro- 
ners, Constables, Jurors, and Witnesses, . 243 44 



1,025 


SS 




484 


65 




63 


67 


6,523 65 






1,974 


07 




617 


3S 




322 


02 




273 


85 




509 


99 




44 


50 




4 


00 




23 


88 





4,067 33 



g 10,^90 98 



SuimuaT^ ol City & Cownty TSTx^ences 

FOR THE PAST YEAR. 



City Expenses, 

Watch, ------ 8,157 52 

Lamps, - - - - - - 9,347 52 

Constables, ----- - 742 00 

Engines and Pumps, - - - - 2,766 02 

Printing and Stationary, - - - 1,683 47 

Bells and Clocks, - - - - 523 00 

Mall and Common, - - - - 591 62 

Amount carried forward, $§.SSil 15 



31 

Amount broug,ht forward, 23,811 15 

New School Houses, [seepage 18,) - 25,014 94 

Repairs on School Houses, and 
sundry other expenses, re- 
lating to Scliools, {seepage 21,) 4,855 75 

Salaries to School Masters, - 35,255 35 

Primary Schools, - - - 8,500 00 

48,611 10 

House of Industry - . - - 5,371 01 

Support of the Poor, {seepage 28,) - 12,567 25 

Expenses of the Health De- 
partment, {seepage 26,) - - - 5,270 16 

Streets, 23,090 90 

Salaries to City Officers, (see 
page 18,) - - - - 12,825 00 

City and County Treasurers' 
salary, and expenses of his 
office, {see page 8,) - - 3,057 04 

-15,882 04 

Improvements,(see jM^-e 21,) - 4,889 07 

Repairs of the Market, - 141 07 

Improvements and Repairs of 

Neck Lands, - - - 1,312 56 

^ 6,342 70 

Miscellaneous Expenditures, {seepage 19,) 6,408 45 



County Expenses. 

Prison, {see page 29,) - - - - 2,960 04 

Justices, Sheriffs, Constables, 

&c. {see page 29,) - - 12,057 88 

Justices and Clerks of Police 
Court, County Attorney, 
and Keepers, {see page 30,) 6,523 65 

Repairs on Court Houses and 
Gaol, Furniture, Fuel, Sta- 
tionary, &c. {see page SO,) 4,067 33 



172,369 70 



25,608 90 



Amount expended for City and County, $197,978 60 



"Eleal and TexsonaV Tvo^eTty 

OF THE CITY AND COUNTY. 



Beal Estate. 
Township No. 5, in the 9th Range, County of Penobscot. 
The Common. 

Elliot School House, in North Bennet Street. 
Mayhew do. Hawkins Street. 

Latin do^ School do. 



32 - 

Adams School House, Mason Street. 

Franklin do. Nassau do. 

Hancock do. Middle do. 

Classical do. Derne do. 

Boylston do. Fort Hill. 

New School House, building at South Boston. 

Alms HoUse and Land. 

Alms House Wharf. 

House of Industry, at South Boston, and 56 acres of Land. 

New Court House and Gaols, Leverett Street. 

County Court House and Land, in School Street. 

Old Court House, old Gaol, &c., in Court Street. 

Fort Hill. 

Four Burying Places in the City. 

One do. on the Neck. 

One do. at South Boston. 

A Lot of Land at the head of the Rope Walks, occupied by the 

State for the Laboratory. 
A Lot of Land on each side the Street leading from Orange Street 

to South Boston Bridge. 
A Lot of Land on Atkinson Street. 
A small wedge of Land on Front and Beach Streets. 
Land in Derne Street. 
560 feet of Land in Essex Street. 
Land on which the Engine Houses stand in Milk, Mason, and 

School Streets and Dock Square. 
House and Land on Mill Pond, for Fire Hook & Ladder Company^ 
Watch House, and Land on which it stands, in Orange Street. 
Right in the Town Dock. 
Deer Island, (a) 
44,951 square feet of Land on the Mill Pond, a part of which is 

leased. 
A Lot of Land on Prince Street, leased for $6 per annum. - 
Marsh on each side the Neck. , 

Two Malls on the Neck. 
Hay Scales, and two City Pounds. 
A House in Union Street. 
A Fish Stall, at the North part of the City. 
Flats at the bottom of the Common. (&) 
Faneuil Hall, Cellars and Stalls. 
Vegetable and Fish Stalls. 
Old Town House and Cellars, 

(a) Leased to Wm. Tewkesbury, who has not paid any rent the last yeaf, 

as he states that he has an unliquidated demand on the City. He is indebted 

to the City, for amount of his Note for rent, ----- 390 92 

And rent tlie last year, - - 200 00 

$590 92 
The rent of the Island is considered low, and no debt to Mr. T. is recog-nized 
by the City. 

(6) The last year's rent of the Rope Walk Lands, at the bottom of the 
Common, has not be^n paid, as the lessees say they have a claim on the City. 



33 

Personal Property, 
7 cases of Cartridges with Balls, (22,000.) 
16 stands of Arms, with Accoutrements complete. 
15 Engines, with Lad«iers, &c. 
1 Carriage, with fixtures, for Firemen, 
lOrs Lamps. 

£ moveable Pumps. 
Market Scales, Weights, &c. 

Oakum, &c, on hand, (see page 27) $ ^'ns % \ 83,320 09 

Bonds and Azotes belonging to the City, May 31, 1823. 

J. H's. Bond and Mortgage, dated June 29, 
1821, payable in 20 years and Interest. 
Interest paid to June 29, 1822, - - 203 85 

R. L's. Bond and Mortgage, dated June 29, 
1821, payable in 20 years and Interest. 
Interest paid to June 29, 1822, - - 1,185 30 

J. H's. Note, dated July 25, 1820, for - 40 00 

Endorsed thereon, - - 32 GO 

8 00 

J. S's. Note, dated May 6, 1820, on demand 

and interest, 125 GO 

I. R. Jr's. Note, dated May 5, 1817, on 

demand and interest, - - - - 46 20 

W. T's. Note, dated May 12, 1821, on 

demand and interest, - - - - 390 92 

J. H's. Note, dated August 6, 1811. In- 
terest paid to June 20, 1816, - - 930 00 

J. T. Jr's. Note, dated June 1, 1818, pay- 
able in 5 years. Interest paid to June 
1, 1822, 378 00 

83,267 17 

Of the above, the amount estimated good, is 3,000 00 

" doubtful, 96 07 
" bad, 171 20 

83,267 27 

Belonging to the County. 

F. T's. Note, dated August 1, 1820, pay- 
able to W. T. in 3 years, with interest, 81,050 97 

Estimate of the Value of the Franklin Fund, June lOth, 1823. 
Amount of two Notes of the City Treasurer to 
the Trustees, bearing interest at 5 per cent. 7,000 00 

Amount carried forward, $7,000 00 



34 

Amount brought forward, 7,000 00 

Interest due on do. - - - - - 204 00 

Estimated amount of 56 Bonds, - - - 5,866 22 

Balance in the hands of the Treasurer, - - 151 83 

SI 3,222 05 



Errors Excepted, 

WM. MINOT, Treasurer, 

The above fund arises from a Donation of the late Dr. Franklin. 
It is under the management of Trustees, who are the Major and 
Aldermen, and the Ministers of the oldest Congregational, Pres- 
byterian and Episcopalian Churches in Boston ; and who loan the 
same, under the direction of the donor's will, to young married 
mechanics, under twenty-five years of age, who have faithfully 
served an apprenticeship in said town, are of good moral charac- 
ter, and are able to give two sufficient sureties for the sums loan- 
ed. The sum loaned to any one applicant, is not to exceed S266, 
and is to be repaid in annual instalments of 10 per cent, with in- 
terest at 5 per cent. 

Donation of Mrs. Joanna Brooker and others, to tJie Selectmen of 

the Town of Boston, for the time being ; the Interest of -which is to be disposed 
of for the relief of poor Widoivs and sick peopleyUt their discretion. 

United States 6 per cent. Stock, - - - 
Jedediah Leathe's Bond and Mortgage, 
William Taylor's do. do. 

John Redman's do. do. 

Benjamin Darling and Samuel Bradford's do. do. 
Thomas Cartwright's do. do. - 



The Interest on the above has been paid in equal proportions to 
the Aldermen, and by them distributed, agreeably to the ^yills of 
the donors. 

Donation of Ahiel Smith, Esq. to the Selectmen of the Town of 

Boston, for the time being, the Income of -which is to be appropriated to the 
support of a School for the instruction of People of Colour, in said toivn, in 
reading, tvriting, and arithmetic. 

20 Shares in Newburyport Turnpike Road. 
20 do. in 2d New Hampshire Turnpike Road. 
5 do. in the Rhode Island Bridge Company. 

1 Share in the Boston Theatre. 

1 Share in the Boston Bath House. 

4000 Dollars U. S. 3 per cent. Stock. 
200 do. U. S. 6 per cent. Stock, 

4 Shares in the Suffolk Bank. 



300 


00 


272 


17 


666 


66 


1,231 


22 


1,300 


00 


200 


00 


g3,970 05 



35 

NOTE. 

The following extract from the Report of the Committee of 
Finance, Peter C. Brooks, Esq. Chairman, dated July, 1822, will 
explain the amount of "JYotes due from tke City and County," as 
appears in the statement of Debts and Credits, (page 11.) 

'* The cost of the JYew Prisons and Court House, in Leverett 
Street, is another subject which has received the notice of your 
Committee. These edifices are not completed, but from the esti- 
mate of the building committee, whose report is submitted, mark- 
ed D, they will cost, including the land, nearly or quite one 
hundred and twenty five thousand dollars. 

It will be remembered that this was a county undertaking, but 
as Boston is now a county by itself, it becomes the sole concern 
of the city. The County Treasurer was authorized, last year, to 
borrow money to carry on this work, and did actually borrow 
^71,185, at an interest of 5 per cent., excepting glO,000, at oi 
per cent., payable at different periods ; the longest beino- four 
years. As it would be too heavy a tax on the citizens, to pay off 
this sum in any one year, your Committee think proper to recom- 
mend its being done by instalments ; and, trusting that the plan 
will meet the approbation of the City Council, have made their 
estimates in conformity. There has been paid from the treasury, 
towards building the prisons, about the sum of §92,000 ; and of 
course the further sum of §33,000 will be wanted to complete the 
work. The Committee of Finance propose that the sum borrowed 
be increased, so as to make the whole amount of the loan §100,000, 
and that it be paid off by instalments of at least §10,000 a year 
of the principal, till the whole is extinguished ; the first instalment 
to be provided for in the next year's tax, and paid on or before 
the first day of January following. The Committee have been 
induced the more readily to recommend this measure, though a 
novel one in Boston, from reflecting that this is the only debt the 
city owes ; that §100,000 is but a small tax on future years, in 
view of the additions and improvements made in the city within a 
short period — such as new edifices for courts of justice, for pub- 
lic schools, and for the accommodation of the poor, and in wide- 
ning and increasing the streets ; and considering also, that after 
this year, no other expensive buildings will probably soon be need- 
ed for any public purpose.'* 



NOTE. 

The name of George Odiorne, one of the Committee on the part of the 
Board of Aldermen, and the name of Thaddeus Page, one of the Committee 
on the part of the Common Council, were accidentally omitted in the sig-na- 
tures to the Report, page 5. 



CONTENTS. 



Order appointing Committee^*... ».•.......»..••.. .•..•t....ti«»M.....«.. ••••••♦♦•♦••.3 

Report of the Committee • t. ..•#........, .4 and 5 

Aggi^egate Statement of Taxes assessed, and amounts received, 7 g „^j y 

with notes respecting abatements and uncollected taxes -> 

City Treasurer's Account Current »•• • • 8 and 9 

County Treasurer's Account Current •••• •••♦•• 10 

Treasurer's Account Cun-ent with the City and County #.......11 

Statement of the Debts and Credits of the City and County 11 

Summary ofCity Receipts and Expenditures, per Treasurer's Account««12 
Summary of County « " " « « ^ " ..13 

Particulars of City Receipts « ..•»• 14, 15, 16 and 17 

City Expenditures, Mayor and Aldermen's Department ^ 18 to 24 

" " Commissioners of Health " 25 and 26 

" " Overseers of the Poor, ^* 27 and 28 

County Expenditures • ...«•> ....29 and 30 

Summary of City and County Expenses, the past year......fjr.....»'30 and 31 

Real and Personal Property of tlie City and County 31 to 33 

Value of the Franklin Fund • • i...34 

Donation of Mrs. Joanna Brooker and others • ...-34 

Donation of Abiel Smith, Esq.. , 34 

Note to thr Statement of Debts and Credits.... ..•«.'• .........m.. ........ .35 



C:rPRINTED BY RUSSELL & GARDNER.,£5 



'fWELFTH 



44srifi 




^>.^ 



ii^^k 






OF THE 



ftffjPl^ ^ 




f 



OF THE 



dlTlT OF MOBTO^^ 



AND 



©©WMl^ ®W ©11I^(DILII9 



JUNE i, 1824. 



©ita ot Mmtmx. 



IN COMMON COUNCIL, JUNE 8, 1824. 

ORDERED, That Messrs. Savage, E. Williams, 
Thaddeus Page, Davis, Coolidge, Goddard, and Bar- 
ry, with such as the Board of Aldermen may join, 
be a Committee to prepare a Report of the Receipts 
and Expenditures of the City of Boston, and the 
County of Suffolk, for the past municipal year, to- 
gether with a particular statement of all city pro- 
perty : — Also, to make an estimate in detail, and 
report the sum necessary to be raised by a tax on 
the Inhabitants of the City, to defray the expenses 
©f the current year„ 

Sent up for concurrence. 

FRANCIS J. OLIVER, President 



IN THE BOARD OF ALDERMEN, 

JuisTE 10, 1824. 



Read and concurred, and the Mayor, Aldermen 
Child, Dorr and Eddy, are joined. 

JOSIAH QUINCY Mayor, 



CITY OF BOSTON. 



\ 



THE joint Committer of the City Council, appointed to prepare n 
Report concerning the Receipts and Expenditures of the City of Boston^ 
and County of Suffolk, for the past municipal year : and to make an 
estimate in detail, and to report the sum necessary to be raised as a tax 
to defray the expenses of the current year : — Respectfully 

That the whole amount received by the Treasurer between the 2d 
day of June, 1823, and the 1st of June, 1824, was the sum of 

g476,547 03 
Of which sum he received on account of the City - - 456,966 07 
And on account of the County --------- 19,580 96 

That there has been disbursed by him, during that period, 

on account of the City - - - - - - - - - 394,245 09 

and on account of the County ------ 65,833 70 

"From which it results that there was on the 1st of June, 

^P;24, in the Treasury of the City, the sum of - - 16,468 24 
And a sum due from the Countv of - - - - - 46,252 74 

All which will appear from the accounts and statements annexed to 
Ibis report, and enumerated in the subjoined Index, from No. 1, to 12, 
inclusive. 

In considering the expenditures of the past year, your Committee 
find that very considerable expenses have been incurred for objects of 
expenditure, in a degree new in this City. 

Such are those, for the Common Sewers, towards 

which have been advanced - - ----- ^10.400 

Towards public Wells and Pumps ------ 3,100 

Towards cleaniug and sweeping the streets - - - - 5,600 

Towards carrying away the house dirt -=-- = -- 850 

19,950 
Very considerable increased expenditures have also 
l)een made on common objects of expenditures. 

Such for instance, as that of paving and repairing 

streets, on which has been expended - - - - 28,000 
On the Mall, Common and Fort-Hill, on which have 

been expended ------.---= 4,509 

On widening streets ._---- 15,000 

New School Houses ----------- 22,000 

On Land purchased at South Boston 1,000 

liouse of Correction and House of Industry - - ■» - 24,500 

Amount carried forwardj II4595O 







Amount brought forwanl, 114 950 
Besides which a new house has been built at Deer 

Island, which cost ___ 3 5Qf) 

A Ward House in No. 3, which cost ------ 1 5(|Q 

119,950 
New Engines and Clocks ------_-_ g 5Q(j 

And a large addition made in the Hall and Furniture 

of the Common Council, at an expense of - - 1,000 

^123,450 
The nature and necessity of these expenditures, so far as your Com- 
mittee deem it necessary to add any tiling by way of remark and ex- 
planation, will be found in the notes, connected with the documents 
annexed to this report. 

The permanent addition to the property of the City, made in the 
course of the year by these expenditures, cannot be estimated at less 
than |70,i;00. 

By coQiparing the amount of notes paid, and the amount of notes 
given for monies borrowed during the past year, the excess of the sum 

borrowed is - gl21,860 00 

And the ordinary receipts of the City from all sources, 

except that of loans, has amounted to - - - 230,606 07 

Making a gross receipt from all sources - - - - ^352,466 07 

It is to be observed that during the past year, while considerable 
payments have been made on account of the debts of former years, 
there has been comparatively few, if any receipts from extraordinary 
sources. 

The Lands of the City have been kept unsold, and all its real pro- 
perty retained. And, although repeated attempts have been made to 
purchase, and offers made for the Old State House, the lands in the vi- 
cinity of the Old Court House, and the Alms House, and for other lands 
of the City, yet the policy of the City CouBcil has preferred the incur- 
ring of a present debt, either to selling those lands at all, or to selling 
them at a price such as was oifered for them. 

The Lands of the Citj^, both on the Neck and at the bottom of the 
Common, as well as the property above alluded to, are daily rising in 
lvalue, and form an ample fund for the disbursement of the present 
debt of the City. 

The arrangements which are now making will probably bring those 
resources into operation to reduce the present debt, and to prevent its 
farther accumulation ; unless it be for objects, such as the Faneuil Hall 
Market, and the Ropewalk land*', and the like, which contain within 
themselves the means of indemnification and remuneration for monies 
borrowed and expenditures incurred. 

With respect to the remaining duty, with which your Committee were 
charged, to make an estimate in detail of the probable expenditures, and 
report the sum necessary to be raised by a tax to defray the expenses 
of the current year, they have the honor respectfully to present the 
document No. 12, which contains the required estimate, amounting to 
Ihe sura of - g307,926 50 

To meet these expenditures the various ways and means to be deriv- 



& 

ed from the reg-ular and permanent rents, incomes and receipts of the 
City and County are exhibited in the account JNo. 12, amounting to 

^107,926 50 
Leaving a balance to be provided for, of - - - - 200,0(0 uO 



u 


1816 


u 


u 


1817 


u 


u 


1818 


(i 


(( 


1819 


u 


-*( 


1820 


ii 


C( 


1821 


ii 


a 


1822 


u 


u 


1823 


u 



80 


u 


80 


c; 


82 


(C- 


80 


u 


80 


u 


79 


u 


73 


ii- 


70 


(C 



^307,926 60 
It became a question with the Committee, whether the whole of this 
sum should be raised by way of tax, or whether a portion should be 
thrown on the resources of future years. 

It appeared by the experience of the past year, that the sum then 
raised was far inferior to the increased and daily increasing exigencies 
of a city like ours, augmenting with great rapidity m its popuhition and 
resources. 

It appeared also, by recurring to the assessors' books, that the pro- 
p^ortioa assessed upon the taxable property during the past years, was 

In 1815.. ..on glOO 90 cents. 

do. 
do. 
do. 
do. 
do. 
do. 
do, 
do. 

Presenting the singular fact of a City increasing in wealth and popu- 
lation, yet gradually, at the same time increasing its debt, and decreasing 
the ratio of its taxes, in proportion to its augmented wealth and resour- 
ces, A fact, which need only be stated, to be regretted. Although it 
may be wise and proper that debts should be incurred for permanent 
improvements, deeply connected with the prosperity and greatness of a 
Gity ; yet expenditures incurred chiefly for purposes of general econo- 
my, comfort and convenience, of a common and constantly recurring 
character, should as far as possible be met bj resources, possessed or 
raised within the year; and this rule, in the opinion of your Committee, 
ought particularly to be observed in all times of prosperity, such as 
the City of Boston now enjoys. 

Your Committee therefore recommend that the deficit should be pro- 
vided for by a Tax of Two Hundred Thousand Dollars, an amount 
although apparently large, yet in comparison with the amount of taxa- 
ble property and population on which it is to be assessed, will it is ap- 
prehended, little exceed and probably fall short of the proportion of 
the assessment made in the year 1821. 

Signed by order of the Committee. 

JOSIAH QUINCY, Chairman. 

In the Board of Aldermen, July ISth, 1824 Read and 

accepted. 

Sent down for concurrence. 

JOSIAH QUINCY, Mayor. 

In Common Council, July 19th, 1824 Read and con- 
curred. 

FRANCIS J. OLIVER, President. 



[No. 1.] 
AMOUNT OF TAXES 

ASSESSED FOR THE YEAR 1823. 



Commonwealth Tax .... 
City and County Tax . . , . 

Amount received on Account of said Taxes, 
Amount of Abatements . . . . 
Amount Uncollected .... 



164,395 35 
2,170 00 

5,858 25 



26,606 50 
145,817 10 



gl72,423 60 



gl72,423 60 



By Amount received on Account of uncollected Taxes, 
of preceding Years, as follows, viz 
1813 
1814 



1815 
1816 
1817 
1818 
1819 
1820 
1821 
1822 



Amount received for 1823 
Total Amount received 



2 58 

, 1 50 

9 60 

10 10 

18 75 

9 96 

. 34 98 

124 25 

. 375 40 

4,904 80 

5,491 92 
164,395 35 



$169,887 27 



8 



ih\ 



iii23: 



[No. 2.] 



THE CITY OF BOSTON, IN ACCOUNT CURRENT WITH 



To Cash paid Directors of House of Industr}-^, 

per orders of the City Council - - - 
To do. paid drafts of Mayor and Aldermen - 
To do. paid drafts of Overseers of the Poor - 
To do paid drafts of Coramissioners of Health 
To do. paid Commonwealth Tax for 1822 
To do. paid Interest on sundry notes 
To do. paid sundry Notes - . - - 

To do. paid Commission for selling Loan of 
§50,000, per order of the Committee of 
Finance ----.__ 
To do. paid for exchanging- §98,556 Current 

Bills into Boston Money - - - - 
To do. paid for sundries for Office 
To do. paid Deputy Collectors for services - 
To do. paid for printing Blanks 
To do. paid for William Tewkesbury's Note of 
Nov. 8, 1823, on demand with interest 



To Balance due the the City of Boston 



24,500 

198.866 

25,610 

6,075 

26,550 

6,522 

104,500 



00 
19 
GO 
00 
50 
40 
00 



69 5a 

499 12 
46 00 

377 20 
25 75 



602 8 



394,245 09 
62,720 98 



1456,966 07 



e 



[No. 2.] 



WILLIAM MACKAY, TREASURER OF SAID CITY. 



Cr. 



ac 



1823. 
June 2d, 



By Balance of account settled ... 
By Cash received for rent of stalls and cellars 
under Faneuii Hall '----. 

By do» for Offices, &c. in Old State House - 
By do. for Meat, Vegetable and Fish Stallj - 
By do. for rent of Neck lands - - - 
By do. for rent of Mill Pond lands 
By do. for rent of Fish stall in North street 
By do. for rent of House in Union street 
By do. for rent of Ropewalk lands 
By do. for rent of Deer Island - - . 
By do. for rent of cellar under Hancock school 
By do. for proceeds of Hay Scales 
By do. for sundry notes given by me, as Treasur- 
er, from June 5th, 1825, to May 8th, 1824 - 
By do. for Interest on bonds, &c. 
By do. for Taxes from 1813 to 1823 
By do. of Treasurer of Commonwealth, for sup- 
port of State Paupers, to April 30th, 1823 - 
By do. do. do. to Nov. 30th, 1823 - 
Ej do. for receipts to military exempts - 
By do. for premium on ^180,525 Boston bills 
By do. for Jacob Tidd's Note of June 1,1818 
By do. for W.Tewkesbury's do. of May 12, 1821 
By do. for do. do. of Nov. 8, 1823, in part - 
By do. of City Clerk, for licenses for Public Ex- 
hibitions, Cows, Dogs, &c. - - - 
By d©. of sundry persons, for lands sold 
By do. for old Engine House - - - 
By do. of B. Pollard, Esq. for Drains 
By do. from Abutters on Brattle street - 
By do. from do. on Walnut street 
By do. of S. Codman, Esq. for moiety of Powder 
seized ------- 

By do. for Fines - - - - - 



16,689 67 

4,000 00 

3,937 50 

8,010 04 

683 45 

504 00 

15 00 

48 00 

107 80 

400 00 

48 4^ 

450 41 

226,360 00 

680 48 

169,887 27 

6,616 26 
4,423 09 
372 00 
1,362 01 
378 00 
390 92 
430 16 



3,247 


39 


1,412 


94 


20 


00 


4,4S7 


00 


1,000 00 


400 00 


200 00 


654 


19 


g456,966 


07 



City of Boston, June 1st, 1824. 



FrroFS FxceDted 

W. MACKAY, Treasurer of the City of Boston^ 



■t 



10 



J> 



|5 

c 

u 



< 
o 

CO 

< 
•< 



1-1 
(J 



GO 



t- T-l 



O 

o 
in 



C0'*OG0C5OO — C^'C000505-^C2lO 

OOOCNG--»OOCO}>OOCOGOCDCOG^ 
iXJGOOG^ — GOG^ — CCiOiG^Lnr-iLOCOas 
COOjrHiTii-^ G^i-i-^t^T-i O^G^ •- CO S^ 

(n Qi Qi eSi T^ r^ G^ 


19,580 96 
46,252 74 


o 
i> 

CO 
GO 
CO 

CO 



n 

;: 
o 

s 
o 



3 
O 



2 
o 



(U o 

» o +* 

C on 

o .-c c 

^ a 

c 



s 
o 



o 



*. >p.?;0 



o "^ 



be 



EC 
-Oi 

c 
o 



CO 



o 



C (J 

CO -^ 



£3 



*. o 






CO 



■73 

o 

cu 



o c S 
a c ^ 



cC 4J 






C3 ?■ 



^ ^ ^ O fS 
CC C O O o 

o -o t; 'c 

>>i >~. >*^ >^ 

02 M CQ M 



GO 

Q w W %— 

3 . . . 

1-5 c o c 
"C TS 'C 



(V 



I O OS 

• g = 
'■^ _S 

CQ 

^ CC cS 

w ~ 

,'Z, to 

ca ff 



on 
O 



cu 

a. 

a £ 

o o 



tn 

CO 

C 
cc 

OD 
Oi 



on 

a> 

u 
C 

S3 

'S 
bO 
O 

'" Cti S 



m 



a 
o 



Oil 



I I 
I 



o 

a'O QJ 

O aTl— ' 
O o <u 

'" c-i ■*-' 

►—I "^ en 
C 'ri 

O „ Oi 



o 



c 
o 



(U Si 
C — ' 



CO 

tn 0) 

a- -^ 



^ *- ^ 
Coo 
c C; ti 



s- :- J- t- t. 

r° .O .O .C ,0 



ocooocoooooc 
>i i»- i^. ^^ >-,>-.>•- >^ >-i >-, t*-j >->>, t»~, >> 



o 



o 
<u 

3 

a> 
o 

a 
a 

>% 

CQ 






Eh 

o 

o 

<5 



o 

&< 

w 

o 

>^ 

o 

K 



iGO 
I CO 



Oi 
CO 

lO 
GO 



CO Oi O't-i 
05 CO O ■^ 

■* lO O GO 
GO '3si CO — > 
GO C5 GO T-i 

•• r» *^ #^ 

ID O =C t* 



i^ t- c- 



o 

o 



r^ GO o o 
^ G^ t^ o 

T-l C0_O^ T-l 



O 
S^ 

CO 

GO 
CC 

lO 
CO 



« x: 

. -o 

> 
I o 

• &. 

a 

en in 

(y --^ 

>*— TZZ 

O p; 

•- &. 

a 

3 

IXi 

C 

o 



a: 



03 

c 

O I 

CO CO 






c S ^ 

- g<1 

.-- "d o 

CO •-" 

-C CC 

(/J • O 

O "o ^ 
c o 



OS 

o 

<u 

a 

to 

C in 
O <b 

'- o 

--; 'C 
G C 

3 3 



O 

to 

C ID 

nz a? 
I— ' c 

< ti 

1^ 

^ c 

o ca 

CC CO 

t-l 



^« to 

O t« 

to I— 

^ c 



I 

ro 



t; tJ ^3 t; 



C3 ^ 



?: .-0 



o o o c 
•t; 'O 13 -a 

o o o o 



;-i 

3 - 
(5 - 

a» •* 

V 

-C 
■*^ to 

tJ QJ 

CC CO 

to 

rs '^ 

^ "cc "5 

a; 

3 



CC 



CC 



n 

a 

La 

o 



- o o 



o< 

3 § 
0) ^ 

cc aj 

Q. *- 

• CD 



G< 
CO 



a> 

a 



o 

•♦-> 

o 



o 

1 

3 
CO 

%*- 

(U 

CC 

eS 



td 

^<< 

or S 

CD ^ 

m 

i-i 
O 



o o o 



^ 



11 




sr 




t3-n 


c 1=^ 


^ a 


u: ctf 


^ ctf 


C t- 


55 o 


0, w 


CO Q 

P3 5 


r-CM 

a; 


y 





IZ 






CO 



o 



O 



{2 
O 

ft 
o 

O 

fa 
<=> 

>- 



ffi 

o 

en 

I— « 

CO 

H 

PQ 



O 

CO 



CO 

CO 



0(» 
00 



05 



CD O '?»« 

GO O ©< 

iD O 00 

^ O CO 

1- O 'T 

««*^ •*» r^^ 

rr o< CO 



Tf \a 


o> 


O 05 


02 


GO T^ 


"^ 


eo »-i 


C5 


t- CO 


o 


t~ «^ 


#^ 


O CO 


t- 


CO c 


GO 


©^ 


G^ 




^» 



J3 



be 

c 

*Sd 

_c 

"3 

.o 

en 

-O 

S 

O 

CQ 

c 
« 

en 

4> 



<y 

c 
c 

s-ti S 

E3 Q O 



o 



o 

a. 

.O 



D 

O 

w 
cr 



O 



o 

c 



Z3 

Ori cs 

o o 



I 

a> 

cs 
a 






C2 






CO 



^ O OS 
C P « 

PQCQ 



Cm 
O 



.o 






o 

S5 

CO 

in 



O 



fij 
0.' 

o 

S 

S 
o 

o 



CO 



s 

O 



a 



•T3 «0 



o 









o 

p- 
-o 

CO 

0) 



SC^ 



GO 
G^( 
00 



C 3 

o c 

'^ ■ 

c_> 

a 



o 
o 



<v 
•«^ 

s 

m 

a 

:s 
o 

o 



D q P 



a 

O 

O 

a 



a> 



CD 

c 
bo 

o 

a 

(« 

»-< 

es 



or 

o 






® o 

CO 

fc4 



o -^ »o 


C O 


o; 


in ©< G^ 


o o 


05 


to Oi Oi 


o o 


"^ 


C 10 03 


to o 


05 


CO so 


o o 


o 


«^ 


r^ <T% 


«^ 


CO 


J- CO 


r- 


©< 


o 


60 




&t 





- Q) 
O 

. o 
"* t 



s 

s 
o 



o 



> 






o o o 



o 



JkJ 



[No. 6.] 

SUMMARY VIEW 

Of the Receipts and Expenditures of the City, 

From the preceding Account of the Treasurer. 



RECEIPTS. 

Received from the Treasur- 
er, for the preceding year, 

Taxes 

For State Paupers . . 

Rents , 

Licences 

Fines 

Premium on Boston money, 

MiJitary Exempts . . . 

Money borrowed . . , 

Proceeds of Hay Scales . 

Interest on Bonds . . . 

Amount of sundry Notes re- 
ceived 

For Lands sold .... 

For old Engine House 

For Common Sewers . . 

Of AbuttoEs on Brattle street 

Of do. on Walnut street 

Moiety of Powder seized , 



16,589 67 


169,887 27 


11,039 35 


17,654 25 


3,247 39 


654 19 


1,362 01 


372 01' 


226,360 00 


450 47 


680 48 


1,199 08 


1,412 94 


20 00 


4,437 00 


1,000 or- 


400 00 


200 00 


$456,966 07 



EXPENDITURES 

Mayor & Aldermen's Draft 
Overseer's Drafts . . . 
Health Commissioners . 
House of Industry . . . 
Interest on Notes . . . 
Stale lax 



Votes 



for borrowed 



given 

money 

Broker 

Fuel, &c. for Treasurer's 

Office 

Deputy Collectors . . . 
Paid for printing Blanks . 
Exchanging current bills for 

Boston money . 
Paid for Tewkesbury's note 



Balance in favor of the citj 
as per Treasurer's acc't. 



198,866 19 

25,610 60 

6,075 00 

21,500 («j 

6,522 40 

26,550 50 

104,500 00 
69 50 

46 00 

377 20 

25 75 

499 12 
602 83 



394,245 09 
62,720 98 



$456,966 07 



SUMMARY VIEW 

Of the Receipts mid Expenditures of the County, 



From the preceding Account of the Treasurer. 



S 



EXPENDITURES. 

Paid sundry persons, per re- 
ceipts 

Sundry County Notes 

Treasurer of law library . 

Sundry persons' bills, ap- 
proved by the Board of 
Accounts 

Jurors, 

Witnesses, 

Coroners, &c. , . ' . , 

Mayor & Aldermen's Coun- 
ty Drafts 

interest on Notes . . • 



10,925 39 

18,360 00 

100 00 



5,334 2& 



10,542 25 

17,113 41 
3,457 69 



$65,833 70 



RECEIPTS. 
From State Treasurer, for 

Court charges . . . 
Forfeited Recognizances . 

Fines , . 

Costs of Court .... 

Rents ....... 

Licenses to Retailers, &c. 
Jury Verdicts .... 

Court Fees 

Justice's Excise . . • 
Attornies' Excise . . . 
Registered Deeds Excise 
Fees at Justices' Court 

For Note 

Interest on do 

Cash of S. Badlam, error in 

account 

Old Iron from Gaol . . 



Balance against the county, 
as per Treasurer's acc't. 



4,780 78 


120 00 


2,118 


12 


2,112 


90 


878 


75 


2,688 


84 


497 


00 


1,798 30 


30 00 


220 


00 


292 


55 


2,522 


39 


1,050 


97 


213 


95 


100 00 


156 


41 


19,580 


^% 


46,252 74 


$65,833 70 



14 



[No. 7.] 
SCHEDULE OF CITY RENTS. 



One Fear'* Rent of Stalls and Cellars in the Market House, to 

April Ist^ 1824, as follows 



Namts of Occupants, 
35Ieheniiah Wyman 
Solomon Hovey 
Isaac Adams 
Walter Welsh 
John Holden 
Jacob Sanderson 
E. & A. Winchester 
Daniel C. Robinson 
Thomas Coburn ^ 

Stephen Win ship 
Edvyard Walker 
Jonathan Forbes 
Edward Sumner, Jr. 
Alexander & Baxter 
Robert Barber 
Daniel S. Forbes 
Augustus Hildrith 
Thomas Parsons 



Abel Babcock 
Jared Allen 
Jacob Sanderson 
Thomas (Joburn 
Smith k Blackman 
Jabez Fisher 
Hawes k. Smith 
Samuel Andrews 



Ab. of StalL 

1> 
2, 
3, 

4, 

5, 

6, 

7, 

8, 

9, 
10, 

11, 
12, 

13, 

14, 
15, 
16,. 

17, 
18 & 19, 

JVb. of Cellar, 

u 

3, 
. 4, 

. 6, 

7, 
. 8, 



t^mount received, 

208 00 

156 00 

156 00 

208 00 

208 00 

156 00 

200 00 

164 00 

196 00 

148 00 

148 00 

120 00 

72 00 

72 00 

120 00 

148 00 

148 00 

192 00 



150 00 
140 00 
140 OO 
160 00 
160 00 
140 00 
140 00 
150 00 



Old State House^ for one Year. 
William Barry, Shop No. 1, to May 9th, 1824 . . . 650 00 
William Barry, Shop No. 2, to May 11th, 1824 . . .650 00 
GiJbert & Dean. Offices No. 3 & 6, to May 1st, 1824 . 400 00 

Josiah P. Cooke, Offices No. 4 & 14, to April 1st, 1824 . 200 00 

Samuel D. Parker, Office No. 5, 1 1 months, to March 8, 1824, 137 50 
Daniel Messinger, jr. Shops No. 6 & 11, to May 1st, 1824 . 500 00 
Crrand Lodge, all the Chambers, except the City and County 

Treasurer's office, to April 1st, 1824 . . . . 600 00 
J. N. & I. Staples, Cellars No. 9, 10, It Si 13, to Feb. 1, 1824, 800 00 

Rents received for Lands on the JVeck^ 4*c. 
Andrew J. Allen, for one Lot, 1 year, to August 1st, 1823 . 10 00 
Henry B. Curtis, for one Lot, 1 year, to Nov. Ist, 1823 . 25 00 
Jeremiah Gore, for one Lot, 1 year, to Oct. 20th, 1823 . 83 70 

S. F. k G. Jackson, for one Lot, 2 years, to May 1st, 1824 40 00 

Francis Jackson, for Pastures, &c. viz. 

Pasturing 26 Cows, at $9 each, the season . 234 00 

Do. 3 do. part of do. , 16 00 

Rent of two Malls, at $12 each . . .24 00 

'' *' one lot of land . , . . 10 00 

" " Bull Pasture 25 00 

" '^ lot adjoining . . . . . 12 00 



2,820 00 



1,180 00 



4,000 GO 



3,937 50 



Amount carried forward, 321 00 158 70 $7,937 50 



15 

[No. 7.] City Rents continued. 

Amount brought forward 32100 158 70 7,937 50 

" " small lot 5 00 

" " Marsh East side Washington street 80 00 

" " do. West " *' " . 15 00 

^edar Posts 3 75 



424 75 



583 45 

Rent of McaU Vegetable, and Fish Stalls. 

Received of Caleb Hay ward, from June 4th, 1823, to May 3ls1, 1824, 8,010 04 

Rent of Land on the Aiill Pond, 
Greele & Riddle, one lot, for 1 year, to Nov. 18th, 1823 . . 25 00 
Thomas Badger, one lot, for 1 year, to Dec. 4th, 1823 . 6 00 

William Adams, one lot, for 1 year, to Oct. 20th, 1823 . , 20 00 
Obed Pratt, one lot, for 1 year, to Jan. 9th, 1824 . . 30 00 . 

John C. Jones, a strip of land, 2 years, to Sept, 21st, 1823 . 20 00 
Loring & IngalJs, one lot, 6 months, to March 22d, 1824 » 29 00 
Eben. Smith, two lots, 1 year & 3 months, to Nov. 15th, 1823 330 00 
John G. Loring, for a passage way to the Green Dragon Tav- 
ern, 2 years, to April 1st, 1824 . . . . . 1 00 
Thomas Gould, one lot, for 6 months, to May 18th, 1824 . 43 00 

504 00 

William Peirce, for House in Union street, 1 year, to March 1, 1824 . 48 00 

McLellan & Chadwick, for Cellar under Hancock School, 

«* for 3^ months . . 43 75 

For Storage in do. , . , . . . 4 68 



48 43 

John Fenno, for Fish Stall in North street, 3 years, to Nov. 18, 1823 . 15 00 

William Tewkesbury, for Deer Island, 2 years, to Sept. 1, 1823 . 400 00 

Rent of Ropewalk Land. 

Isaac P. Davis, Lot No. 1, for 2 years, to Dec. 24th, 1823 . 52 60 

Winslow Lewis & Co. Lot No. 2, for 2 years, to Dec. 24, 1823, 42 00 

Amos Binney, Lot No. 4, for 2 years, to Dec. 24th, 1823 . 13 20 



107 80 



Proceeds of Hay Scalfs. 

1823. Aug. 11. Received of Samuel Phillips, to July 1, 1823, 93 64 
Oct. 13. Do. of do. to Oct. 1, 1823, 122 58 

1824. Feb. 24. Do. of do. to Jan. 1, 1824, 126 34 
April 16. Do. of do. to April 1, 1824, 107 91 



450 47 



,104 69 



COUNTY RENTS. 



Received of Samuel D. Harris, Esq. for Court and Jury Rooms in the 

Old Court House, for 1 year, to April 30th, 1824 . . . 500 00 
Received of J. W. Davis, Esq. Office in do. for 1 year, to April 30, 1824 160 00 
Received of James Dennie, Esq. Office in do. for 1 year, to April 24, 1824 80 00 
Received of S. Soper and J. S. Hancock, for County House in Court 

street, for 3 quarters, to March 25th, 1824 . . . . 123 75 
Received of William Carlton, for use of a passage ^vay on County land, 

for 1 year, to May 15th, 1824 . , . • . • .15 00 

$878 7i 



16 
[No, 8.] CITY EXPENDITURES. 

CITY WATCH, Ordinary expenditures , . . 8,223 99 

Extraordinary expenditures . . . . 617 50 

Total expenditure for City Watch 8,841 49 

LAMPS, Lighting 3,846 51 

7,370 gallons of Oil 3,904 62 

Repairs 757 52 

8,508 65 

CONSTABLES, General Services . . . . 427 90 

Special Services ...... 216 00 

Special Services at West Boston . . » 747 00 

1,390 90 

ENGINES, Premiums 279 32 

Repairs ....... 2,127 79 

Annual Allowance . . . . » 465 00 

New Engine House in Broad street, and land at 

South Boston ...... 731 50 

Two New Engines . . ... 1,30375 

Sundry Expenses of Firewards - . . 378 22 

5,285 58 

WELLS AND PUMPS, In Dock square, Well street, Thacher street, 

Pond street, and including sundry repairs, (a) . . . 3,102 12 

PRINTING AND STATIONARY . . . . . . 1,827 79 

BELLS AiND CLOCKS, Ringing ..... 357 50 

Repairs . 230 47 "^ 

Care of 80 75 

New Clock in the Rev. Mr. Ware's Church . 500 00 



— 1,168 72 

KECK LANDS, Including expenses incurred for a new Wharf, Well 

and Pump, Ditching and Fencing ..... 794 51 

MALL, COMMON, AND FORT HILL, Digging and cart- 
ing 20,000 loads of Dirt and Gravel to Common 
and New Mall on Charles street, (&) . . 2,452 81 

Repairs of Fence . . . . . . 78 29 

Advance on ac't of a New Fence on Charles st. 500 00 

Trees and Setting out, on Common . . 291 18 

'' " " " on Fort Hill . . 175 00 

Labour on Mall, Fort Hill and Common . 1,002 86 



NEW SCHOOL HOUSES, South Boston . . . 4,889 29 
Hancock ....... 6,267 44 

High School 10,880 95 



SCHOOLS, Sundry expenses, including Repairs, Sweep- 
ing, Ink, Stationary, Wood, Stoves, Maps, k.c. . 4,099 13 
Salaries of Masters 37,739 95 



STREETS, Paying and Repairs .... 28,024 27 

Cleaning and Sweeping the whole City 

in May and June (c) . . . 1,408 03 

Do. residue of the year, including some 

work of a former year {d) . . 4,199 78 

Whole expense of cleaning .... 5,60** 81 

GENERAL REPAIRS, of Personal estate, including ad- 
ditions to Furniture, &c. (e) . . . . 276 06 

of Real estate 223 47 

of Council Chamber, including Furniture .. . 1,033 82 



4,500 14 



22,037 68 



41,839 OS 



33,632 0& 



1,533 35 



Amount carried forward, . . . $134,462 09 



17 



[No. 8.] City Expenditures continued. 



Amount brought forward, 
FOR LANDS taken and expenses incurred for widening 
Fleet street 
Lynde street . 
Federal street . 
IVIill Pond street 
Ship street 
Thacher street , 
Union and Ann streets 
Olive street . . , 
Boylst»n street . 
Eim and Hanover streets 
Lynn street 
Court street . 
Brattle street 
iVIiik and Congress streets 
Orange and Eliot streets 
Belknap street , 
Temple street . 
Sundry Expenses • 



streets, viz. 
86 50 
257 00 
100 00 
2,910 00 
193 57 
635 00 
1,803 92 
1,480 37 
50 00 
1,386 92 
200 00 
178 OQ 
3,892 54' 
933 75 
273 45 
500 00 
55 CO 
69 32 



of sundry Builder' 



CITY SALARIES . 

HOUSE OF INDUSTRY, Balance 

bills, and care 

Sixty Scow loads Manure 



Land at South Boston, 4| acres purchased 
COMMON SEWERS, (/) . . 

MILITIA EXEMPT MONEY, (^) 
OLD JAIL, {h) , . . . . . ' . 
DEER ISLAND, New House, (i) ... 

WARD HOUSE, No. 3, (&) . . 
HORSES AND WAGONS, Bought for House Dirt, (0 
INCIDENTAL EXPENSES, Visitation of Schools 

Gunpowder for Militia .... 

Expenditures for Celebration of 4th July 

Wood for Court House .... 

Surveying . . . -, 

Lamp for Faneuii Hall .... 

Legal Advice ...... 

Copying Tax Books . 

Rent of Hall for Ward Meetings . 

Miscellaneous Expenditures, less than $40 each, 



505 15 
545 00 



1,139 82 
557 62 
495 75 
367 83 
273 50 
200 00 
69 87 
122 00 
50 00 

1,335 37 



PRIMARY SCHOOLS 



134,462 09 



15,005 40 
13,125 00 



1,050 15 
1,000 00 
10,418 75 
1,800 00 
1,006 32 
3,550 G7 
1,536 73 
848 19 



4,611 76 



188,415 41 
10,510 00 

$198,925 41 



NOTES. 



(a) This expenditure was authorised by a new ordinance of the 
City Council, and arose from the necessity of maintaining certain public 
Wells, which from their position were very important, either to the 
neighbourhood, or to the City in case of fire. It is expected that a 
great part of this expense will be reimbursed by those owners of real 

3 



P^fo. 8.] Mtes to City Expendittires.,..continued» 

estate, whosft tenants are compelled to make use of the water ; to 
whom a regular charge of the nature of an assessment is made, and to 
he <:ollected. 

(6) The expenditures under this head are greatly augmented the 
present year, owing to the opportunity which the taking down of the 
streets in the vicinity of Belknap and Olive streets afforded of obtaining 
dirt and gravel at an extremely reasonable rate. By availing them- 
selvv^s of this opportunity, the City authorities have been able to com- 
plete that noble mall, parallel with Charles street, as well as to make 
great advances towards turning the salt marsh at the bottom of the 
c> mfDon Into solid pasture ; at an expense very trifling, considering the 
imj.'ofl^uce and the ditiicuily of the object. 

(c) This expenditure has the prst year exceeded the usual average 
of simi'dT expenditures, and somewhat tha vmticipations of the Commit- 
tee of F'.uance of the last jjear. It/.yas found impossible to curtail them, 
with any justice to the reasonable claims of the citizens, who in the difi 
ferent pnj#» of the city were making imp::ovem8nts, and augmenting the 
visibse taxable property f)f the city beyond all example, and who had 
therefore a strong claim on the city authorities to cooperate with them 
in improving the cor'dition of the streets in particular vicinities. 

(of) This expenditure for cleaning and sweeping the streets of the 
city, has been in a great measure new. The only expenditure of the 
preceding year on this account amounted 

In the .Mayor and Aldermen's department only to 57 28 

And that of Health, to - - - - 806 21 

1863 49; 

There was on hand at the end of the year in the 
yalue of horses, teams and harness, more than - «- ^ ^700 00 

So that the expenditure for cleaning and sweep- 
ing the streets the last year, exceeded the for- 
mer, about ----*^ ^4,000 00 

The first cleansing \f as very thorough, and extended to every street, 
lane and alley ; this operation cost somewhat exceeding Fourteen Hun- 
dred Dollars. As an offset to this expenditure, in addition to the com-- 
fort, cpnvenience, health, and reputation which results to the city froni 
clean streets and a consequent pure atmosphere, more than six thousand 
tons of filth and manure were ascertained to be collected and used on 
the city lands, at the common, or the neck, at South Boston, or were 
sold ; and more than one thousand dollars worth of city work was done 
by the city teams, in addition to the work on the streets. Indeed, the 
possession of carts and horses by the city, gives not only a great fa- 
cility in the management of its concerns, but is also a great economy, 
enabhng them to do more work at a cheaper rate, than occasional hiring 
Can possibly effect. 

(e) This and the succeeding Item, were in former accounts included 
tinder the head of improvements. As expenditures of a character very 
different from each other were brought under this general head, it has 
fceen thought that it would tend to a clearer conception, to distinguish, 
these expenditures into two classes, that of repairs and widening streets, 
sind dispense with the hea4 of improvements, altogether. 



^jN*o. 8.] J^otes to City Expenditures cmtinued. 

(/) This Item of expense is also, in a great measure, nevir. It has 
'dccurred in the commencement of a system, intended in time to brin^ 
tfithiii the city control all its common sewers. In its first stages there 
will be necessarily incurred some expense. But great economy must 
ultimately result from the more substantial manner in which they are 
built, and from the precautions which have been taken by the city 
authorities to prevent their obstruction and to clean them by mo;^ns of 
cess-pools; thereby obviating the necessity of breaking up the streets 
for that purpose. 

{g) This expenditure was wholly new and unanticipated. Money 
had for several years been received into the city treasury from mditia 
exempts, and had been permitted to mingle with the ordinary city re- 
ceipts without discrimination. By a law of the state an appropriation 
was made of the amount, and the city obliged to reimburse in the whoU 
the past yeaf. 

{h) This charge was incurred for removing the old Jail. T^e prO" 
ceeds of materials sold ------;----.- g540 

reduces this amount in fact to the sum of -- - -- - - |4B6 

which expense was incurred in carting the materials to different parts 
of the city for its use. 

{i) This house and island is now leased for an average of g450, for 
five years. 

{k) The cellar of this house is now leased for one hundred dollars 
per year. 

(I) This expenditure was paid in advance for herses and tvagonsj for 
the present year. 



20 



a 



>sS 






CO 

I*. 



6 



-Kb 



© 

12; 







^ 


o 


<l9 


< 








< 




tf 


r>« 


<1 



is 






ii> O ifl o ^ o 

C^ O I-' »^ S^< '^ 

M T-H o» CO — r» 

rf GO r~ CO CD — • 
tx T}< CJ -^ CO G^ 



O CO — • 

O '— lO 

Oi 05 (?< 
G^ tO (5< 



O 



'. OJ -. ^ - -* »* 

tn (U * " ^ ~* 

^ S:; :; - - ^ 

fc, CO " »* "• ^ ^ 

1 = 

< g^ ^ - ^ ^ 

pS Cm >* ^ ^ ■* "^^ 

1 1 

• »M s^ vA V* N# V# 

^ ^ «* «« ^4 ^ 

u 

<o 

u 

J3 

^ -^ .^ %• v* *-* 

CO «• '<# V* s« ^^ 

^^«* «^ x# s« ^ 

ro -^ ^ V* ^ ^ 






o ♦ 

02 O 

'5< 



O d 
>, a> 






.r-'O-^'-'OT-' .GO 
GOWGOGOGOGOCOrt 



O O O ™5 

o o o o 
o o CO CO 

O LO S^ T-H 

O GO Lfi 



05 O 



05 o m o 

GO r-< CO GO 



CC lO CO C 

■^ GO r* o 



G^ O O O 
CO o o o 



CO 



CO 'it LO GO S^ i-" 
"* S^ O lO r- CO 



i-os^ocoLfSTfomGO 

O "^ C5 T-^ ^ 1—1 CO 

G^ S^ 



o 

o 



^3 



c ^ 

sa 

T3 <i> 

CB ti O K^ 

be <u 

CS t-i 



c« 



CC 

o 

l-l 

p 

&! 

o 

1/3 



(V 

s 

s 

u 
,o 



CD 

c ^ 

cC 3 
Oh 02 



2 1^ 



o 



o 

J' 

•— -* •» ^ ly ?-• J3 

■-^ .^ CO 



-G ^" re 



' ^ t5 

"ra c ° cfl 

tC _g Vj jiH 

!S ^ O •• 

^ ST'*--' 



C3 •*-* 

ca o 

-= CQ 

bJD S 

a "C 
^05 



■^ ** ** ** flj 

S -• "^ ■* !- 



O -* 



n 



00 g 






III 



'^ 2 

1-^ Xi 

a ° 



o 
u 

cS 

Q 
<u 

bfl 

O 

<a 



Pi 



O 



03 CJ 
*. O 
^^ 

CC o 

^ o 

O -G 



« M 

CC 

o 
CQ 

&< 
.o 



CC 



> <U 

o ^ 

+J I— I s 



50 



o 

o 
o 

^ 

a 

c: 

C3 

Si 

a 

3. 

a 
o 

bO 

s 



U9 

en 

s ■ 






CO 
GO 
OS 



21 



o 
CO 



O O 40 
O O » 

00 if5 lO 
(T- C^ G^ 

CO -^ 






m 
« C 

'-a 



en 






a; 
o 

a 
s 
c 



-^— . r. 



00 

CO 

CO 
CO 



««■ 



I 

.o • 









IT C ■ 

005' 

(23 CQ 



1 


<1> 


fi 




b 


9 


1 


P 


o 




I/J 


u 




C3 


o 


1 




<< 


m 


H 


-^ 


0) 


fc^ 


b 


o 




03 


^ 

■^ 




CJ 


g tor 
on I 


u 


c 


<:i 


a 

(6 


131 








t-f 


d 




Qm 




i>»>» 




CQ cq 



<s\ 



CO "^ r^ i> 

•<^ 1> 1-H CO 



CO C* OD -^ tfS r^ 
th ^- T-i r-( iXJ 



couoooocoGOcocovntOLOs^i^ooocottso 

G^t^OOLOCOCDS^iOG^S^OiCOCOOt^S-^Or-O 



0®<00©^G^GOa)COl>-' 



CO J- Oi 



Oi T^ LfJ 

T-t io e>* 

^ GO 







2! 



M r-( 

CQ 'V ^^ •^- 

«^ ^- :b 

fe S .S: o 
c »^ 5 

Q> O (JJ 



tn 

fl 

S!!i 

o 









I 



(-1 



a; fi > 
(U o 

-^^ .« ..M 

0) 3 ^ 

2 53 p 



P3 

12! 
O 

09 



02 



S 

in 



s 



S^ o 



^3 -i-^ 



rQ = :=: ,. -^ 



O 

o 
c;> 
a 

-13 

§ 

n 



rs •" ^ 



a 

1 *« w 






o 






v 



a> 






CO 









a 

a 

o 

-a 






in rO 

p— aj 



•^ r^ en 



O ^ 
O TJ 

*^ P-( 















^.2 



CO o 

ii 



22 



^6 



o 



5S 






.^ 















12* 



O 



O 

< 

o 



O O GO T-H 

Tj* lO 05 
r^ J> -^ 

in 



I «S5 

CO 



GO 
CD 



u 
o 

n3 

« bo's 
3.S « 

" c £* 

-"= CO S 



, O) -C CO '** 

' -F; ^ O fe 



o *^ 

^^ 

o « a =i o 

fl -t-- CO 4) .H 

p_i CO S "^ "^ 



O 

Q 

r-rk 



o 



ri 00 O O O 
lO CO O lO O 



COiOCOlOOOCOOO 



05 T-< 

lO o 







• CD 



GO 

CO 



S3 
o ^ 
C hi 

a 

CO "^S 

CO t^ 

cypp 

'S - 
o « 

o 

a 

CO w 



«:: 

CO 
(O 

'- c: 
cs o 

c e 
o o 

CO 

a> 

f- V, 
O V 



o ' 

a. , 

1—1 I 

I— t 

CO I . 



ID 



-*j , coo 

^ -3 




O 



oc a 



CO 

^-> 

a 
o 
o 

o £ 



b" CO ^ 

CU*"" i" 

2^ t«'^ S « o 
^2i 3'-25 „' 



M « 

bO« 

.5-3 



a 

(0 







i>13 
" a 



- 3 - 

^fn oo -i-i a 

^ CC O) •^ •-* 

CO 3 S- • - CU 



00 CO 

^ 0) 



S O C aj k^ i^ _ « 

•S o J3 aj 03 O IJ •-" 



"^ 9 e .« -^ a 

gCiHtoOMa2fflcci!> 



.2 CO S-rj 

a "cs^ 
.s -s .s ^ 

^ a >Q 



s 
a 

o 
be*: o 
a <n 

ft .-e S S ^ "^ 

o E. o pq ^^ H-i 



?> "d ^ K K 



o _ji< -a ^ >— • I— « 
i-i ^ 9 i<=H rD a? 



a S3. H ^ C/2 02 



o > o 
3 1^ 



S X aj 



C-.Q 

6 S 



^ 



o 

5 -a 
■t-» a 

T-t <« 

P Ci> 

o ce 

«♦-• 

en V 



^ 2^ 

[No. 10.] 
SUPPORT OF THE POOR. 



Boston^ July I4th, 1824. 
Samuel F. McCleary, Esq. City Clerk, 

Sir Enclosed is the Account of the Board 

t>f Overseers of the Poor, as published by the Committee appointed for 
that purpose, in the Palladium of May 7th, last past. 
With due respect, I am, sir, 
Your humble servant, 

JAMES PHILLIPS, Master of the Mms House. 



Schedule of the Receipts and Disbursements of the Over^ 

seers of the Poor^for the support of State., County and City Poor., and 
far other purposes^ for one Year, ending April 2>0lh^ 1824. 

Dr. 

To Cash received for an old machine - - ^0 00 

do. do. Board in the House - - - 91 23 

do. do. from the Boylston Fund - - 667 98 

do. do. from the City Treasury - - 24,475 08 

do. do from the Firewards - - - - 75 57 

do. do. for Manure ------ 20 00 

do, do. for Oakum ------- 1,388 63 

do. do. for Old Iron and Lead - - - 62 86 

do. do. for Rents - - 530 00 

do. do. from sundry Towns - - - 2,196 06 

Cash on hand r - - - t - • - 1,311 48 



Cr. 



I3O586S %% 



By the three following* charges, which be? 
longed to last year's account, viz. 

Draft in May - - 438 62 

Town of Charlestown - - - . 200 00 
Physician's quarter salary - - - 100 00 

Drain r 774 05 

Wharf - r ------ - 731 25 



738 62 



1,505 30 



Sundry Towns Poor - - - -2,196 06 
From the State Treasury - - 11,039 35~^ 

13,235 41 

Insane Asylum at Charlestown - 1,102 44 
" " in Philadelphia - 156 00 

" " Country Towns - 416 00 

Deafand Dumb at Hartford - 42 71 

— 1,717 15 

Amount carried forward, ^17? 196 A^, 



24. ■ 
[No. 10.] Support of the Poor continued. 

Amount brought forward, 17,196 48 

Goods on hand 514 08 

Junk " '^ 286 00 

Cash " " 134 87 

Debts due the House - - - - 2,029 04 

2,963 99 

City Poor, in Country Towns - 906 51 
" " in and out of the House 9,801 91 

10,708 42 

. g30,868 8^ 



Statement of Articles purchased for the Establishment^ 

and the Salaries and Wages of the Ojfficers. 



Arrow Root - - - - 

Attorney - - - - - 

Bread ------ 

Brandy - - - - - 

Beef 

Butter 

Baize -----. 

Blankets - - - - - 

Brooms ------ 

Blacksmith - - - - 

Clerk ■ 

Chaplain - - - - - 
Constables - - - - . 

Cider ' - 

Cabbages - - - - . 
Candles - - - - - 
Car ----.. 

Coffee 

Chocolate - - - . 

Charlestown Ware 
Carpenters - - . . 

Cloths 

Cheese - - - - . 
Drain - - - _ _ 

Door Keepers - - ■ 
Deaf and Dumb - - - 
Eggs - - . - . 

Flour - - - . _ 

Fish 

Flax 

Flaxseed - - - _ . 
Gin .--->. 
Ginghams _ . . , 
Hats 



I 



6 00 

85 4! 

102 45 

168 51 

,681 19 

50 26 
260 66 

72 31 

26 90 

100 89 

420 00 

216 00 

68 55 

22 00 

8 82 

25 22 

13 75 

25 63 

62 70 

92 85 

36 50 

537 97 

3 08 

774 05 

51 17 
42 71 
48 96 

836 38 

184 33 

21 22 

13 39 
239 33 
163 22 

14 50 



Amount brought up, ^6,476 91 



Hay 

Honey - - - - - 

Herbs ------ 

Hardware - - - - 

Insane Asylum at Charles- 
town - - - _ 
Do. do. at Philadelphia 
Do. in Country Towns 
Lumber - - - - 

Master - - - - _ 

Molasses - - - - - 

Meal 

Malt ------ 

Miscellaneous . - - . 

iMilk 

Nurses ----- 
Oil .---.. 
Oatmeal - - - - . 
Onions . - - - - 
Out Door Grants - - 
Physicians - - - 

Do. Grant to - - 
Potatoes - - - - 

Pot Ash 

PaiFs ----'-"- 



64 

1 

15 

138 



32 
44 
84 
54 



Postage - - - - 
Printing and Stationary 
Paints - - _ . 

I'igs 

Rice - - - - - 
kum -----. 
Raisins - - - - - 



44 
00 
00 
04 



1,102 
156 
416 
385 
1,000 00 
350 96 
997 
100 
136 
1,182 
155 

56 

13 

18 

5,097 

400 

100 

187 

18 

30 

11 
155 

89 

55 
437 

19 

15 



86 
00 
94 
20 
90 
31 
55 
61 
70 
00 
00 
99 
76 
50 
33 
11 
80 
65 
23 
83 
00 



Superintendents of Kitchen 290 21 



Amount carried up, g6,476 91 Amount carried up, gl9,677 97 



:23 



[No. 10.] 
Support of the Poor, continued. 



Amount brought up, 
Straw - - - - . 

Salt 

Shirting - - - . 
Sheeting - - - . 

Shoes 

Socks - - - « ^ 
Sole Leather - - 
Sheriff - - - - - 

Sexton - - - - - 

Sugar -----. 

Schools - - - - 

Spices ---..- 
Singers - - . - 
Sand ------ 

Stoves - - - - - 

Shells - - - - . 

Turnips - - - - 

Tea - - - 
Ticking - - - . 
Tow Cloth - - - 
Tobacco - - - . 
Towns - - - - 

Tin Ware - - - 



¥- - 



9,677 

&2 

62 

139 

167 

563 

60 

5 

60 

601 

216 

284 

10 

67 

28 

66 

18 

6 

619 

47 

333 

19 

906 

80 



97 

93 

90 

17 

39 

46 

67 

32 

32 

00 

57 

94 

00 

00 

00 

00 

40 

20 

76 

28 

85 

00 

51 

97 



Amount carried ijp, ^24,095 61 



Amount brought up, 24,095 61 



vvara n 


10. 1, - - . 


351 70 




2, - - - 


178 54 




3, - - - 


306 93 




4, - - . 


103 53 




5, - - - 


294 71 




6, . - . 


292 85 




7, 


174 12 




8, - . . 


83 81 




9, - - » 


125 57 




10, - . . 


504 48 


» 


1!, - - . 


135 25 




12, - - « 


641 18 


Wine 




565 02 


Wood . 




1,306 41 


Wool - 




92 10 


Wharf - 




731 25 


Whortleberries - - 


2 50 


Yeast . 


^ ^ ■> ^ ■ 


d 8^ 


Last Ye; 


ir's Account, see 




Schedule - - - « 


738 62 


Cash on 


hand this day 


134 8T 



5^30,868 89 



REDFORD WEBSTER, 
THOMAS BADGER, 
THOMAS JACKSON, 



Committee^ 



26 
[No. 11.] 

REAL AND PERSONAL PROPERTY 

of the City and County, 



Mayhew 


do. 


Latia 


do. 


Adams 


do. 


Fran Id JQ 


do. 


Hancock 


do. 


Bowdoin 


do. 


Bcylston 


do. 



REAL ESTATE. 
Township No. 5, in the 9th Range, County of Penobscot, 
The Common. 
Eliot School Hous«, in North Bennet street. 

in Hawkins street. 

in School street. 

in Mason street. 

in Common street. 

in Hanover street. 

in Derne street. 

Fort Hill. 
School House at South Boston. 
High School House, Pinckney street. 
Alms House and Land. 
Alms House Wharf. 

House of Industry, at South Boston, and sixty one acres of Land. 
New Court House and Gaols, Leverett street. 
County Court House and Land, in School street. 
Old Court House, Old Gaol, &c. in Court street. 
Fort Hiil. 

Four Burying Places in the City. 
One do. on the Neck. 

One do. at South Boston. 

A Lot of Land at the head of the Ropewalks, occupied by the State, 

for the Laboratory. 
A Lot of Land on each side of the street leading from Washington street 

to South Boston Bridge. 
A Lot of Land on Atkinson street. 
A small wedge of Land on Front and Beach streets. 
Land in Derne street. 
660 feet of Land in Essex street. 
Land on which the Engine Houses stand in Milk, Mason, and School 

streets and Dock square. 
House and Land on Mill Pond, for Fire Hook and Ladder Company, 
Watch House, and Land on which it stands, in Washington street. 
Right in the Town Dock. 
Deer Island 

44,951 square feet of Land on the Mill Pond, a part of which is leased. 
A Lot of Land on Prince street, leased for six dollars per annum. 
Marsh on each side of the Neck. 
Two Malls on the Neck. 
Hay Scales, and two City Pounds. 
A House in Union street. 
A Fish Stall at the North part of the City. 
Fiats at the bottom of the Common. 
Faneuil Hall, Cellars and Stalls. 
Vegetable and Fish Stalls. 
Old Town House and Cellars. 



7,000 


00 


122 


40 


6,369 06 


291 


14 


$13,78'^ 


60 



27 

Statement of the Franklin Fund. 

Amount of two Notes of the City Treasurer to the 

Trustees, bearing Interest at 5 per cent. 
Interest due on do. -----.- 
Estimated anoount of 57 Bonds ----- 
Balance in the hands of the Treasurer 



Errors Excepted, 

WM. MINOT, Treasurer. 

Donation of Mrs. Joanna Brooker and others, to the Se- 
lectmen of the Town of Boston^ for the time being ; the Interest of which 
is to he disposed of for the relief of poor Widows and sick people^ at 
their discretion. 

tJhited States 6 per cent. Stock - - - - 

^edediah Leathe's Bond and Mott^age - - . 

WilJiam Taylor's do. do. - - - 

John Redman's do. do. - - - . 

Benjamin Barling and Samuel Bradford's do. do. 
Thomas Cartwright's do. do. ----- 



The Interest on the above has been paid in equal proportions io the 
Aldermen, and by them distributed, agreeably to the wills of the donors. 

Donation oj Abiel Smithy Esq, to the Selectmen of the 

Town of Boston, for the time being, the Income of which is to be appro- 
priated to the support of a School for the instruction of People of Colour^ 
in said town, in reading, writing, and arithmetic. 

20 Shares in the Newburyport Turnpike Road. 
20 do. in the Second New Hampshire Turnpike Road. 
5 do. in the Rhode Island Bridge Company. 
1 Share in the Boston Theatre. 
i do. in the Boston Bath House. _ 
4000 Dollars United States 3 per cent. Stock. 
200 do. do. 6 per cent Stock* 

4 Shares in the Suffolk Bank. 



300 00 


272 


Ai 


666 


66 


1,231 


22 


1,300 00 


200 


00 

■ * -I 


g3,970 


o4 



' [No. 12.] 

BSTIMATE OF EXPENDITURES^ 

For the Year 1824. 



Salaries of the School Masters 38,000 00 

He pairs and contingent expenses of Schools - - 4,000 00 

Primary Schools 12,220 00 

Completing School in Ward No. 6 - • - - 8,000 00 

School at South End ------- 16,00000 

Paving and Repairs of Streets . - - - - 25,000 00 

Widening Streets --,----- 16,000 00 

Salaries, City and County - - - - - - 25,150 00 

Repairs of Public Buildings, including general repairs of 

real estate - - - 3,500 00 

Incidental expenses, including repairs and additions to per- 
sonal propertj" - - » - . - - 5,000 00 



eity Watch - 

Lamps 

Bells and Clocks 

Engines 

Constables 





■ 


151,870 0® 


9,000 00 




9,000 00 




700 


00 




3,000 


00 




1,500 


00 





Keck Lands - - - - 

Wells, Pumps, and Common Sewers - 
Mall, Common, and Fort Hill 



500 00 

5,000 00 

- 3,000 00 



Health Department, including sweeping streets, 3,000 00 
Carrying away House Dirt = = - - 4,000 00 



Overseers of the Poor 
House of Industry 

Instalment of City Debt 
Interest on the City Debt 
State Tax, 1823 - 
Abatement of Taxes - 
County Expenses - 

j^ay Scales - - - 
Ta^cinatioQ - ^ 



16,000 00 
8,000 00 

15,000 00 
14,000 00 
26,606 50 
4,000 00 
31,500 00 



23,200 00 



8,500 00 



7,000 00 



24,000 00 



91,106 50 
1,000 00 
1,250 00 



3807,926 50 



29 
[No. 12.] 

SUMMARY OF THE WAYS AND MEANS, 

For the Current Year, 



Balance of Cash on hand - 16 468 24 

City Rents -----... 18,000 00 

Interest on Bonds and Notes - - - - - 680 48 

Hay Scales - - 450 oO 

State Paupers 11,000 00 

Licenses for Public Exhibitions, Cows and Dogs - - 3,247 39 

Common Sewers - - - 5,000 00 

Fines -.^.----. eOO 00 



County Rents - - ^ 
Criminal Costs - - - 
Fees in Justices' Court 
Costs - - - - - 
Juitices of Peace - - - 
Fines and Costs 

Jury - - - - - 

Court Fees - - - - 
Forfeited Recognizances 
Licenses to Retailers 
Excise on Registered Deeds 
Outstanding small debt$ and taxes 
State Tax - - - - 

Q^uarantine, Funeral Cars, &c. 



878 00 


55,446 U 


. 4,780 00 
2,530 00 
2,110 00 




30 00 




2,100 00 




500 00 




1,800 00 
100 00 




• 2,700 00 




300 00 




= 4,753 89 
26,898 50 


' 


• 3,000 00 






52,480 39 




$107,926 50 



CONTENTS. 



Order appointing Committee Pagc..,S 

Report of the Committee 4, 5 and 6 

No. 1. Statement of Taxes 7 

No. 2. City Treasurer's Account Current, to May 31, 1824 . . 8 and 9 
No. 3. County Treasurer's Account Current, to May 31, 1824 ... 10 
No. 4. Treasurer's Account Current with the City and County , . ,11 
No. 5. Treasurer's Statement of the Debts and Credits of the City ^ 



and County 
No. 6. Summary View of City Receipts and Expenditures .... 13 

Summary View of County " ** ** 13 

No. 7. Schedule of City Rents 14 and 15 

Schedule of County Rents ^ ..... 15 

No. 8. Particulars of City Expenditures 16 and 17 

Notes to City Expenditures 17, 18 and 19 

No. 9. Receipts & Expenditures of Commissioners of Health 20, 21 and 22 
No. 10. " " " of Overseers of the Poor . . 23, 24 and 25 

No. 11. Real and Personal Property of the City 26 

Value of the Franklin Fund 27 

Donation of Mrs. Joanna Brooker and others . . . . • .27 

Donation of Abiel Smith, Esq , 27 

No. 12. Estimate of Expenditures for the year 1824 . . ..... 28 

Summary of the Ways and Means for * ' ....*. 29 



PRINTED BY WILLIAM BELLAMY. 



THIRTEENTH 



ANNUAL REPORT 



OF THE 






OP THE 



CITir OF BOSTON, 



AND 



COUNTY OF SUFFOLK. 



3VKE i, 1825. 



BOSTaN: 

TRUE AND GREENE — -CITY PRINTERS. 
1825. 



* 



Office of the Auditor of Accounts, \ 
June 27th, 1825. 

To the Hon. Josiah Quincy, 

Mayor of the City of Boston, 

Sir, — It is the duty of the Auditor, in conformity 
to provisions of an ordinance of the City Council, to 
make and lay before that body, in the present month, 
" an accurate statement of all receipts and expendi- 
tures of the past year, giving in detail the amount of 
appropriation and expenditure for each specific ob- 
ject ; and an estimate of the amount necessary to be 
raised for the expenditure of the ensuing year." 

In part performance of this duty, I had the honor, 
on the 9th instant, to communicate " an estimate of 
the amount necessary to be raised for the expenditure 
of the ensuing year ;" and I now respectfully ask 
leave to submit the accompanying documents, in 
completion of the duty above referred to. 

The document marked A. is a statement of all the 
appropriations granted by the City Council, for the 
various objects of expenditure, during the last finan- 
cial year. The document marked B. is a vStatement 
of all the expenditures made during the year, by 
authority of appropriations of the City Council. The 
various branches of expenditure, it is believed, are 
therein sufficiently detailed, to furnish a correct 
view of their nature and extent ; and the Auditor 
has attached to that statement such notes as he 
thought necessary, to explain the progress and re- 
sult of those expenditures. The document marked 
C. is a statement of the receipts of the City, within 
the year. The document marked D, is a statement 



in relation to the City afid County debt; shewing 
the changes that have taken place in the public debt 
of the City, during the past year ; and also, its char- 
acter on the first day of the present month. The 
document marked E. is an account current of the ag- 
gregates of income and expenditure, shewing the 
balance of money in the City Treasury, on the first 
day of the present month, according to the books of 
this office. 

As the establishment of a permanent Committee 
of Accounts, and of an Auditor's department, took 
place subsequent to the commencement of the last 
financial year, the mode of keeping the City ac- 
counts which is at present in operation, has not been 
applied to all the receipts and disbursements to 
which these documents extend. In the commence- 
ment of a new system, too, which was to effect an 
important change in the pecuniary transactions of 
the Citv, some considerable difficulties were to be 
encountered. Expenditures which had formerly 
been made under the authority of several boards, 
governed by different principles, and having differ- 
ent modes of doing business, were to be brought in- 
to one channel ; to the end, that an uniform system 
of expenditure and accountability might be introdu- 
ced into the financial concerns of the City, and that 
there might be some one place, at which the precise 
state of those concerns, in all their details, might be 
known at any time. It is believed that these impor- 
tant objects have, in some measure, been accomplish- 
ed ; and it is owing, in a great degree, to the deter- 
mined industry and perseverance of the Committee 
of Accounts of the last year, that the system is so 
far matured. Under the operation of this system, 
with some few improvements which may yet be 
advantageously introduced, it may fairly be expect- 
ed that, if the duties of this office are properly per- 
formed, the City Council will be kept constantly ad- 
Tised of the exact progress of expenditure in all the 



I 



various departments of the government, and that the 
annual report will, hereafter, furnish to the Council, 
and to the citizens generally, a full and distinct ac- 
count of all the financial operations of the City gov- 
ernment. 

Respectfully submitting this Report, and the ac- 
companying documents, to the City Council, 
I remain. Sir, with high consideration. 
Your most obedient servant, 
WM. HAYDEN, Jr. Auditor of Accounts. 



In the Board of Aldermen^ June 27, 1825. 

Read and sent down. 

JOSIAH QUINCY, Mayor. 



In Common Council^ June 27, 1825. 

Read, and committed, with accompanying docu- 
ments, together with the report of a committee con- 
taining the estimate of expenditures for the current 
year, to the Committee of Finance, with such as the 
Board of Aldermen may join, to prepare a report of 
the receipts and expenditures of the City of Boston 
and County of Suffolk, for the past Municipal year, 
together with a particular statement of all city prop- 
erty ; and to publish and distribute the same for the 
information of the inhabitants. Sent up for concur- 
rence. 

FRANCIS J. OLIVER, President. 



In the Board of Aldermen^ June 30, 1825. 

Read and concurred ; and the Mayor, Aldermen 
Bellows, Marshall, Brvant, and Welch are joined. 

JOSIAH QUINCY, Mayor. 



6 
(A.) 

STATEMENT OF APPROPRIATIONS, made by the Cm- 
Council, for the various specific objects of expenditure, during 
the financial year which commenced on the first day of June, 
1824, and closed on the last day of May, 1825. 



Appropriated by an orders passed August 12th, 1824. 

For the State Tax of 1823, - - - . g 26,606 m 
For Salaries and compensation to the Instructers of 

all the Schools, except the Primary Schools, 38,000 00 
For repairs, fuel, and other supplies, for all the 

schools,- - - - - - - - 4,000 00 

For Primary Schools, - - - - - 12,220 00 

For completing the School-house in Ward, No. 6, 8,000 00 
For the purchase of land, and erection of a new 
School-house, in lieu of the Franklin School- 
house, 16,000 00 

Fox Paving and repair of streets, ^ - - - 25,000 00 

For widening streets, ----- 15,000 00 

For salaries of all City and County officers, - 24,800 00 

For repairs of Public buildings, _ « _ 3,500 00 

For the City Watch, 9,000 00 

For Lamps, Oil, and Superintendence, - - 9,000 00 

For Bells and Clocks, - . . . _ 700 00 

For Fire Engines, and compensation, - - . - 3,000 00 

For Constables, - 1,500 00 

For care and improvement of the Neck Lands, - 500 00 

For Wells, Pumps, and Drains, - - - - 5,000 00 
For improvement of the Malls, Common, and Fort 

Hill, 3,000 00 

For the Health Department, including sweeping of 

streets, and removing of house dirt and nuisances, 7,000 00 
For Overseers of the Poor, exclusive of the money 

received from other towns, - - . 16,000 OO 
For the House of Industry, exclusive of the money 
appropriated last year, for the erection of a new 

building, 8,000 00 

For Instalments of the City and County debt, - 16,000 00 
For Interest on the City and County debt, exclusive 

of that for the extension of Faneuil Hall Market, 14,000 00 

For Printing and Stationary, - . . - 2,000 00 

For Hay Scales, , - - - . - I.OOO 00 



Amount carried forward^ ^267,826 50 



Amount brought forward^ 267,826 50 

For the General Vaccination of the last year, - 1,250 00 
For Incidental Expenses, and Miscellaneous Claims, 

not otherwise provided for in this order, - 5,000 00 

For expenses of the County of Suffolk, as Courts, 
Jails, House of Correction, and all other charg- 
es, except salaries, ----- 31,500 00 

$ 305,576 50 
The unexpended balance of the last year's appro- 
priation for the erection of a House of Correc- 
tion, at South Boston, was - - - 15,500 00 

$ 321,076 50 
Subsequent to the passage of the general order, 

by which the foregoing appropriations were made, 

the following additional appropriations w^re found 

necessary, and were accordingly ordered by the 

City Council, viz : — 

For improvement of the Malls, Com- 
mon, and Fort Hill, ----- g 500 00 

For erecting a Stockade Fence, round 

the laads at the House of Industry, 5,000 00 

For widening Streets, ----- 494 60 

For the Health Department, - - - 2,368 92 

For the Overseers of the Poor, - - 5,000 00 

For erecting a suitable building at 
South Boston, for the accommoda- 
tion of black and other colored per- 
sons, 1,600 00 

For building & completing the House 

of Correction, - - - ^ - - 15,000 00 

For payment on account of the pur- 
chase of George's and Lovell's Isl- 
ands, - - - 1,000 00 30,963 52 



Total amount of appropriations for the year, $ 352,040 0.2 

It appears, by the books in the Auditor's Office, that 
the aggregate amount of unexpended balances 
of the above appropriations, is 12,026 67 

Leaving the total amount of expenditure made dur- 
ing the year, by virtue of the above appropria- 
tions, (a detailed account of which expenditure 
will be found m Statement ijiarked B,) at - $ 340,013 35 



8 
(B.) 

STATPJMENT OF THE EXPENDITURES of the City, dur- 
jng the financial year, which commenced on the first day of June 
1824, and closed on the last day of May, 1825. 



State Tax of 1823; 

Paid into the State Treasury in Au- 

g-!ist, 1824, . . - . ^13,303 50 

In March, 1825, - - - . 13,303 00 

26,606 50 

Salaries and compensation to the Instructers of all the 
Schools^ except the Primary Schools : — 

Instructers of the Latin School, in School 

Street, - - - - - 6,066 02 

» " English High School, in 

Pinckney Street, - _ - . 3,641 67 

" " Eliot School, in N. Ben- 

net Street, ----- 3,900 00 

John Tileston, emeritus Writing Master, 

attached to the Eiiot School. - 650 00 

Instructers of the Mayhew School, in 

Hawkins Street, - - - _ 3,900 00 
" '' Adams School, in Mason 

Street, 3,900 00 

" " Franklin School, in Com- 
mon Street, - - - . 3^833 33 
" " Hancock School, in Han- 
©ver Street, - - . - 3.900 00 
" " Bowdoin School, in Derne 

Street, 3,936 66 

'.' " Boylston School, on Fort 

Hill, 3,920 00 

Instructer of the School at South Boston, 866 67 

" - " African School, in Bel- 
knap Street, . _ . - 325 00 
'" '^ African School, at the 
North part of the City, - - 180 00 

Instructer of a School, in Garden Street, 
allowed by special order of the City 
CouacU : — the School discontinued, 224 00 

• • $ 39,243 35 



Amount carried forward^ 65,849 86 



9 

Amount brought forward^ ^o,Ql9 8a 

At the commencement of business in the Auditor's depart- 
ment, it was found that the salaries of the several City and 
County Officers, and Insiructers of the Public Schools, were 
falling due at various and somewhat irregular periods. It 
was deemed advisable, under direction of the Committee of 
Accounts, to make such an alteration as that all those sala- 
ries should, thereafter, become due, in regular quarters, from 
the first of January. This arrangement has greatly facilita- 
ted the business of this office ; — but one of its results was, 
that thirteen months salaries of the Instructors of Schools, 
and less than ticelxe months salaries of the City Officers, be- 
came due within that financial year. Application was, there- 
upon, made to the City Council ; and the Auditor was author- 
ized to transfer a sufficient sum from the overplus of the ap- 
propriation for Salaries of City Officers, to meet the dejicien- 
cy thus produced in the appropriation for Salaries of In- 
structers. 

Repairs^ Fuel., and other supplies^ for all the Schools : — ^ 
Repairs upon the School Houses, 1010 26 

Expenses attending the visitation of the 

Schools, including the annual dinner, 

the medals distributed to scholars, 

&c. &c. 968 79 

Wood, and sawing, splitting, and piling, 

for the several Schools, 
Various other supplies for the Schools 

Primary Schools : — For salaries of Instruct- 
resses, and incidantal charges, - - , 11,719 6J) 

There are now forty-nine of these Schools, under the im- 
mediate superintendence of the Committee on Primary 
Schools ; in which, according to th« last report of the Com- 
mittee, 2686 children, between the ages of four and seven 
years, are instructed in the incipient branches of education. 
The Schools are taught exclusively by female:, ; to each of 
whom an annual allowance of $250 is made, for instruction, 
rent of room, fuel, &c, Tw^o of the Schools are for colored 
children. 

School House in Ward JVo. 6 : — for completing that 

building, - 10,657 49 

The sum of $8,000, appropriated, at the commencement 
of the year, for the completion of this building, having prov- 
ed inadequate, the City Council ordered that the further sum 
of $ 2658 42 should be added to it, and be withdrawn from 
the appropriation for a new School House in lieu of the 
Franklin School House ; the object-for which the latter fund 
was set apart, not having been accomplished within the past 
year. One story of the new School House in Ward No. 6 
is used as a public room, for Ward meetings, »fec. ; the re- 
mainder of the building is occupied by the different depart- 
m§n|s ©f the Englislj. High School. 



969 13 




717 S2 






-3,665 47 



Amount carric d fo rward^ 91,882 81 



10 

Amount brought forxuard^ 91,882 ^^ 

Purchase of land, and erection of a new School 
House, in lieu of the Franklin School House : — 

Purchase money of a lot of land, - - - 460 &0 

No expenditure, other than the purchase of the above- 
iriientioned lot of land, having taken place under this head of 
appropriation, the unexpended balance has been disposed of, 
under direction of the City Council, to relieve occasional 
deficiencies in other branches of appropriation. 

Paving and Repair of Streets : — 

Sundry pavers' bills, - - 16,240 83 

Paving Stones, Gravel, Stone for Mg- 
Adamizing, and other materials, for 
paving and repairing the Streets, 6,678 44 

Carting Gravel, Stones, &c. &c. 3,659 01 

Various other bi\\^ of vyork upon the 

Streets, . , - - 1,449 91 



The original sum appropriated, was found insufficient to 
jneet the extensive demands for repairs of the public High- 
ways ; the additional sum of $ 4.000 was, therefore, granted, 
with directions that it should be withdrawn from the appro- 
priation .for a new School House, in lieu of the Franliliii 
School House. The principal paving has been done, and re- 
pairs made, in W&.shington Street, (on the Neck, aud in that 
part which was formerly Orange Street,) in Court, Kilby, 
High, Atkinson, liincoln, Sister, South, Eaton, Pilerrimack, 
East, and Salem Streets, and the vicinit}' of the State House ; 
besides whjch, Leverett, Merrimack, Mill Pond, Su'xmerj 
Ivers, Thacher, Portland, and Lynn Streets, have been par- 
tially repaired, upon the principle of McAdam ; — and Bea- 
con Street has since undergone a thorough improvement, 
liponthe same principle. The Stone used for this purpose is 
prepared by the convicts in the House of Correction — and. 
on the 1st of June, there was a quantity on hand, ready for 
jhe operations of the ensuing season, the payment for which 
Is included in the above-mentioned expenditure. 

JV-'dening Streets — for land taken, and expenses in- 
curred in widening and improving Streets : — - 
Federal Street, - „ » - 
Short and Bedford Streets, - ^ 
Hanover anc] Elm Streets, 
Court Street, - - - ,, 

Staniford Street, - _ = 

Howard Street, =. ^ - - 
Devonshire and Water Streets, ? 
Back and Middle Streets, 
Pxtensioij of Temple Street to Sumner 

Street, - .. . _ „ 
|C}ngstoa Street^ w - ■? 

-Jif^eunis ct^rried forwafd^ ^^593 &9 



28,028 18 



2011 25 




1800 00 




1509 62 




1059 00 




459 85 




800 00 




321 87 




175 00 




282 00. 




ir5 00 




^j593 hd 


120,371 4"S 



167 


25 


73 


20 


44 


00 


83 


51 


30 


00 


40 


00 


18 


GO 


12 


00 


6114 


49 


133 


66 



11 

Jmounls brought forimrd, 8,593 59|| 120,-371 .49 
Methodist Alley, - - - 100 00 

Alden's Lane, - - - - 
^Varrea Street, - * - - 
Congress Street, - - . 

Middlecot Street, ^ - .- 

Blill Pond Street, - - „ 

Centre Street, - - - .- 
Fleet Street, ^ . - « 

Fish Street, - ^ _ - 

Improvement round the State House, 
Expenses of reference, surveying, kc 

15,409 70 

By recurring to the statement of appropriations, it will be 
perceived that an addition of $ 4^4 60 Tvas made, to the origin- 
al appropriation of $15,000 for Widening Streets. 

Salaries of all City and County Officers : — This amount 
paid thv^ salaries of the Mayor, City and County 
Treasurer, City Clerk, Clerk of the Common 
Council and Assistant City Clerk, Messenger to 
the City Council, three permanent Assessors, 
Secretary to the Board of Firewards. Health 
ConiCiissioner, Superintendent of Burial Grounds, 
Resident Physician at Hospital Island, Keeper of 
Hospital Island, City Marshal, Clerk of the Mar- 
ket, Auditor of Accounts, Judge of the Munici- 
pal Court, and Judges, Clerk, and Assistant Clerk 
of the Police Court, 23,384 6B 

Repairs of Public Buildings-: — This amount expended 
for repairs of the various public buildings be- 
longing to the City, including some considerable 
repairs on the buildings on Hospital Island, .3,134 44 

City Watch: — Paid for services of the regular Watch- 
men in the employ of the City, 7638 80 
Salary of the Captain of the Watch, and 

for extra services, . . . « 523 99 
Bundrv repairs, and supplies, of Watch 

Houses, 200 r4 



Lamps^ Oil^ and Superintendence : — Paid for 

services of the Larop-lighters, . 3316 24 
Paid for Oil, , . . , . 2438 88 

Salary of Superintendent of the Lamps, 386 01 
New Lamps, Repairs of Old Lamps, 

Lamp-posts, Ladders, &c- . . 524 60 



8363 5 



6665 



Am0uni c's^rted forward^ 177,329 



i2 

Amount brought forward, 177,329 a7 

The expenditure for lighting the City, during the past year, it 
\Vill be perceived, falls considerably short cf the amount appro- 
priated for that object ; the Oil having been contracted for, at 
prices much lower than in any former year. 

Bells and Clocks : — Paid for ringing bells, 494 68 

For care and repairs of the public Clocks, 158 00 



Fire Engines, and Compensation : — Paid for 
repairs of Engines, and for supplies of 
Hose, Buckets, he. &c. . . 1162 95 

Compensation allowed to the Engine Com- 
panies, ..... 500 75 

Repairs and Rent of Engine Houses, and 
expenses of removing one Engine 
House, 324 04 

Premiums allowed to Engine Companies, 

for playing first at various fires, . 235 00 

Various other expenses, incidental to this 

department, ..... 283 09 



0onstoMes : — For services of Constables, for 
the preservation cf the peace on the 
Hill at West Boston, . . . 896 00 

Services in various other parts of the 

City, 440 0» 

Notifying and attending City meetings at 
Faneuil Hali, and meetings in the sev- 
eral Wards, and distributing reports, 564 00 



652 5S 



2505 8^ 



1900 QB 



An addition of $400 was made, by the City Council, to the 
sum of $ 1500, which was at first appropriated to pay for the 
services of Constables — and the same amount was withdrawn 
from the appropriation for the County of Suffolk. The expen- 
diture for the regular service of oflicers stationed on the Hill, at 
West Boston, is considered to hv.\e been amply compensated, 
by the comparative state of order and regularity that has been 
introduced there. The expenditure under the appropriation for 
Constables, in common with many others, has been very much 
increased by the great number of City and Ward meetings that 
have been held within the year. 

JVeck Lands: — amount expended for materials and la- 
bor, for improvements on the Neck Lands, be- 
longing to the City ; for repairs of fences, for 
trees, &lc. &c. __--._ ^9 13 

An addition of ^100 was made to the original appropriation 
for improvement of the Neck Lands ; and the same amount was 
^vithdrawn from the sum appropriated for a new School House, 
in Hen ©f the Franklin School Kouse. 



.Irnoufit sarried forward^ 182,987 11 



^ 



Amount brought foi^ward., 
Wells^ Pumps and Drains : — Amount expend- 
ed in ia_ying new Common Sewers, and 
repairs, in various parts oi the City, 4198 76 
Repairs of Wells and Pumps belonging to 

the City, - - - - - 221 95 



182,92-7 H 



Within the last year, new Common Sewers have been con- 
structed by the City, in Milk, Federal, Hanover, Olive, Beach, 
Middle, Park, Beacon, Temple, Snow-Hill, and Franklin streets; 
the expenses of which are included in the foregoing items. The 
entire expense of each Sewer is assessed, upon as fair and equi- 
table principles as the nature of the case will admit, to the 
owners of estates receiving benefit from it. In some instances, 
the whole amount of expense has been collected ; in others, the 
accounts are in a train for collection. Some part of this ex- 
pense will, without doubt, eventually remaih upon the City ; but 
it is believed to be an economical expenditure, considering the 
advantage which will result to the City from the whole control 
©f the Common Sewers, and from the improvements which 
have already been made, to prevent the breaking up of the 
streets, for the purpose of repairing Sewers. By reference to 
the Statement of Income, it will be found that the sum of $4186 
31 has been collected on account of Sewers; a sum very nearly 
equal to the whole expenditure on that account, within the year. 

Improvement of the Malls^ Common^ and Fort Hill ,•— 

Amount paid for carting dirt, &c. on the 

Common, - - - ' - - 1500 73 

Labor on the Common, Malls, and Fort 
Hill ; levelling dirt, repairing Malls, 
pruning Trees, &c. &c. - - 558 42 

Erection and repair offences at the Com- 
mon and Fort Hill, - - - 1334 17 

Purchase of Trees, and sundry other ex- 
penses, - - - - 



92 61 



^Health Department^ including Sweeping of 
Streets^ and removing House Dirt and 
JVuisances : — For support of teams and 



4420 71 



3485 93 



Amount carried forward^ 190,893 75 

* To the original appropriation of $ 7000, for the Health Department, 
^ 5500 has been added, in the course of the year, by the City Council ; 
S 3131 08 of which addition, was withdrawn from the appropriation for a new 
School House, in lieu of the Franklin School House. 

' As the expenditures which have been charged to the appropriation for the 
Health Bepartmerd within the last year, have been very considerable, it seem* 
necessary to make some further explanation in regard to the details of those 
expenditures. In consequence of the difficulty of making an accurate sub- 
division of the expenses of supporting the teams belonging to the City, among 
the various departments in which their services have been rendered, it has 
feeen the practice to charge the whole expense of those teams to the Health 
Department. By recarring to fh« Stutement ef Receipts, it will be foimd tha^ 



14 

Amount brought forward, 190,893 7£» 

wa^es of the men employed m svvecp- 
fng and cleaning" the Streets, and all 
other charg-es apperfaioing to that 
branch of this department, - - 6078 46 
For support of teams and wag-es of the 
men employed in collecting and remov- 
ing the House Dirt and other Nuisanc- 
es, and all other charges of that branch 
of this department, - - - 5213 37 
Expenses of the Quarantine establishment, 

except salaries, - - - - 1135 50 

Paid the amount of a bill against the late 

Board of Commissioners of Health, 56 61 

12,483 94 

Overseers of the Poor: — For amount 
paid various bills and salaries al- 
lowed by the Overseers, within 
the past financial year, - 14,111 10 

Pensions allowed, and Grants made 

by the Overseers, - - 4,842 25 

For the support of Insane persons, at 

the Insane Hospital, - . - 1,313 98 

For removins: Poor from the 



'O 



Amounts carried fortmrd^ g 20,267 33 g 203,377 65 

there have been received into the treasury, the following amounts, derived 
axelusivel V from the services of the City teams, viz : — 

For sales of Street Dirt. - - - - - 1986 51 

For work done by the City teams, - . _ 686 12 

2672 63 

Beside the above actual receipts, the City teams have done work 
for the City, entirely exclusive of the HeaUh Department, which, 
if teams had been hired for the purpose, would have coat the City 
at least 1200 OO 

A quantity of Street Manure, not less than 1500 tons, together 
with all the Manuis of the City Stables, has been carried to, and 
used for, the farm of the House of Industry, at South Boston; 
which manure, if sold, would have produced at least - - 1250 00 

$5122 65 
In addition to the above items, it should be stated that the dirt collected by 
Uie House Dirt teams, has been transported by those teams, to the farm at 
South Boston ; and has constituted the whole support of a great number of 
hogs that have been kept at that establishment, and upon which a profit of 
more than $ 1700 has been realized. Several additional horses, wagons, and 
sleds, have been purchased, the cost of which is included in the last year's 
expenditure. These considerations and deductions, would leave th-e ordinary 
expense of sweeping the streets, and removing the street and hou?e dirt, at a 
verv moderate and reasonable sum. Taking into view the advantages derived- 
to the government of the City, from having a number of efficient teams under 
its constant and immediate control, and the variety of services rendered by 
those teams, it is believed that the whole expenditure is judicious, and econo- 
mical to the City. 



Amounts brought forward, g 2D,267 33 g 203^-377 60 
Almshouse to the House 
of Industry, - - - 124 46 
Allowance for certain extra 
services, &c. made by 
tie City Council, in re- 
lation to the Almshouse 
establishment, - - - 317 50 



441 96 



Mouse of Industry : — Paid for sundry 

alterations and repairs of the 

buildings, lathing and plastering 

the chapel, digging a well, pur- 
chase of tools, &c. - - 2,482 78 
For swine purchased for the farm, 1,450 75 
Fo^' the transportation of manure to 

the farm, - - . - 220 00 

For salaries oi the Superintendent and 

assistants, and for the ordinary 

expenses of supporting the poor, 4,244 78 



20,709 .^9 



6,398 3A 



- An addition of $ 400 to the original appropriation of 
^ 8,000 was granted for the House of Industry , — the same 
being withdrawn from the appropriation for a new School 
House, in heu of the Franklin School House, 

House of C rrection : — Expended, under the su- 
peiiolendence of the Directors of the House 
of ladustry, for materials and work on the 
new building at South Boston, intended as a 
House of Correction, - . - - 2-9,440 03 

City and County Debt: — Paid the se- 
cond instalment of a loan autho- 
rised by the City Council, for 
the erection of the New Court 
House and Prisons in Leverett 
Street, payable in annual instal- 
ments of g 10,000 each, 10,000 OQ 

paid the first instalment of a loan au- 
thorised by an order of the City 
Council, passed August 28, 1823, 5,000 00 



15,000 OlJ! 



Interest on the City and County Debt : — Paid, dur- 
ing the year, interest on all debts of tho City 
and County, exclusive of the debt for the ex- 
tension of Faneuil Hall Market, - - 14,20S IS 

printing and Stationary: — Paid for 
Priatlng' done for the different 

Jlmpunt carried fom'tird, g 291,128 50 



i<5 

Amount brought forward^ ^291.128 5i 
departments of the City Govern- 
ment, &c. - . - 1,298 61 
For advertising", _ _ - 523 3] 
For Books and Stationary, - - 423 08 

2,250 0% 



An addition of $250 was made to the first appropriation 
for Printing and Stationary , and a like sum was withdrawn 
from the appropriation for a new ScJiool House, in lieu of 
the Franklin School House. 

Hay Scales : — Expended for the completion of the 
Northern Hay Scales, furnishing the same 
with patent balance, levers, &c. - - 1,000 00 

General Vaccination : — Paid to sundry Physicians, 
for services rendered in the General Vaccina- 
tion of the last year, - - - - 1,249 75 

County of Suffolk ; Paid expenses of the several 

Courts, snch as witnesses, jurors, &c. ; — expenses 
of the Jails and Plouse of Correction, repairs of 
County Buildings, and all other charges against 
the County, except salaries of County Officers 
and inteq^st on the County debt, - - SSjSBO 14 

The Auditor is unable to give any account of the County Ex- 
penses, more definite than the above ; — as there are no Ac- 
counts or Documents in his oiBce from which the details can be 
g^athered. The examination and allowance of the principal part 
of the County accounts are vested, by law, in boards between 
which and this office, there is no connexion. Those accounts, 
consequently, reach the Treasury through other channels, and 
are in no wise subject to the supervision of the Auditor's depart- 
m^ent. 
Purchase of George"^ s and LovelVs Islands: — Paid on 

account of the purchase of those Islands, - 1,000 OQ 

The purchase of George's and Lovell's Islands, in Boston Har- 
bor, was made, under a strong impressioii of the necessity of some 
ineasures to protect those Islands against the ravages of the 
ocean, and to nresefve to the City such important means of de- 
fence and security. It was believed that this purchase, on the 
part of the City, would tend to aid an attempt which was then 
about to be made, to attract the attention of the government of 
the U. States to this important national object. This attempt was 
made, and has proved coiripletoly successful. An appropriation 
of $ 52,000 was granted at the last session of Congress, for re- 
pairs on the Islands in Boston Harbor : and measures are now 
taking, under direction of the Hon. Secretary of War of the U. 
States, to carry the objects of this grant into operation, with 
promptitude and efficiency. The City contracted to pay for these 
Islands, ^ 1000 on delivery of the deeds, an annuity of $400 
per annum, during the life of the individual to whom the title be- 
longed, and '$ 5000 at his decease. The right thus acquired by 
the City, has been disposed of to the United States, for the sum 
of six thousand dollars. 



Amount carried forward^ ^g 330,188 39 



17 

Amovnt brought frr-mrd, 330,188 39 
* Incidental Expanses and Miscellaneous Claims ;— Amo^ints paid 
'or the following purposes, which were not chargeable to either 
)f the foregoing- heads of expenditure, viz .— 

surveying, dravvinar plans, &c. - - - 508 85 

^^uel, furniture, and other supplies, for the 
public offices, - - - - . 

services of Deputy Collectors, &c. 

^owder for the Militia, - _ _ 

i^xpenses of pulling down walls, protecting 
property, &c. at various fires, 

Jse of Halls for Ward Meeings, 

^lerk-hire for the Assessors, 

Expense of celebration of Independence, 

^rernium on Excbaage of money, 

ilxpenses of Inauguration of the City gov- 
ernment, _ , _ _ _ 

signs put up in the streets, - - - 

Recording Deeds, _ - - - 

•Expenses attending the reception of a distin- 
guished visitor to the (^ity, - 5,441 42 

sundry mii^cellaneous expenses, of small 

amounts, - - . . - 1,538 29 

9,824 96 



457 


22 


456 


02 


321 


75 


290 


28 


201 


75 


194 


00 


1J5 


00 


99 


47 


86 


79 


70 


12 


44 


00 



Vhole amount of expenditures made by authority of 

appropriations of the City Council, - ,g 340,013 35 



*The sum of J|5000 was added to the original appropriation for Incidental 
Expenses and Miscellaneous Claims ; and the like sum was withdrawn from 
lie appropriation for a new School House, in lieu of the Franklin School 
louse. 



(C.) 

STATEME]N"T OF RECEIPTS of the City, during the finan^ 
:iai year which commenced on the first day of June, 1824, and 
iosed on the last day of May, 1825. 



Balance on hand, in the Treasury, June 1st, 1824, 16,468 24 
ncome from Taxes : — Amount received on 

account of Tax of the year 1816, 3 90 

Amounts carried forzi^ard^ ^ i'O 16,468 54 

3 



18 

AmounU brought forward, 3 90 16,468 24 

Oa account of Tax of 1820, 27 00 

u a u 1821, 171 11 

tt u « 182:2, 220 84 

tt u »« 1823, 2,429 12 

On account of the Commonwealth and 

City Tax uf 1824, . - 216,369 29 

. ^——219,221 28 

Incomes from Sales of Citi} Property : — Re- 
c?ived on account of the sale of the 
Ahns House Estate, in Leverett Street, 
to Brvaiit & Sturgis, and Whitwell 
& Bond, 10,000 00 

Received on account of a lot of the Mill 
Pond Land, (on Pcnd and Cooper 
Streets,) sold to John Bishop, Jun. 6,200 00 

Received for a lot of land on Temple 

Street, sold to B. Oombie, . 1.505 00 

Received for a lot of land on the Neck, 

sold to Aaron Baldwin, . . 1,000 0© 

Received for a lot of lind on the Neck, 
(Northampton St.) sold to C. Davis and 
J. Dorr, 697 50 

Received for a small piece of land on At- 
kinson Street, sold to William Pratt, 320 00 

Received on account of a lot of land on 

the Neck, sold to R. Culbert, . 100 00 

Received for a smail stri;> of land on War- 
ren Street, sold to Emmons & Archibald, 79 60 

g 19,902 10 

Received for sales of the follow- 
ing personal properly, viz : 

An old Engine, . . . 100 00 

Furniture from Rainsford's Island, 99 55 

Old Vegetable Shed, at the Mar- 
ket, .... 32 40 

Lot of old Powder, . . 17 34 

Old Steps, Edge Stones, Sic. &c. 41 02 



290 31 



Income from Rents : — Rent of Fan- 
euii Hall Market — 
Stalls and Cellars in the Market 

House, . . . 4000 00 



20,192 41 



Amounts carried forward^ 4000 00 255,861 91 



19 

Amounts hroug;ht forward, 4000 00 255 881 91 

Meal, Vegetable, and Fish Stalls, 

without the Kouse, . 9248 22 

13,248 22 

Rent of Shops, Offices, Chambers aoJ 

Cellars, in the Old State House, 3,585 00 

Rent of Mill Pond Lands, . . 1,259 74 

Rent of Neck Lands, pasturing Cows, &c. 710 28 
Rent of Deer Island, . . . 200 00 

Rent of House in Union Street, . 48 00 

Rent of Cellar under Hancock School 

House, 100 00 

Rent of Cellar under Ward Room in Ward 

No. 3, ..... 75 00 

Rent of land on Orange Street, . 25 00 

The City's proportion of fees received for 

Wt'ighing Hay, after deducting the 

amount allowed to the Hay-Weighers, 340 39 
Fees received for impounding animals in 

the City Pounds, ... 28 3& 



19,620 01 



Income from Improvements : — Received on 
account of the extent-ion of Temple to 
Sumner Street, of various owners of es- 
tates in that vicinity, . . . . ' 425 00 

Income from State Paupers : — Received of the 
Commonwealth, for support of State 
Paupers in the Alms House, . 8973 69 

For support of State Paupers ia the House 

of Industry, . "' . . . 1209 09 

— 10,182 7B 

Income from the House of Industry : — This 
amount received of Henry J. Oliver, 
Esq., late Treasurer of the Board of 
Directors of the House of industry, be- 
ing- the balanci^ of his account current 
settled at the Auditor's Office, . . . 550 45 

Incoine fro.ti the Health Department : — 
Rec;^ived as fees for vessels quar- 
antined, bills of health, &c. 1658 25 
Received of the State, for repairs 
of buildings, &c. at Rainsford's 
Island, ' . . . . 187 4r 



^^ — »_ 1345 72 
Received for funeral fees, use of 

cars, &c. 1343 53 

Received for sales of Street Ma- 



Amounts carried forward,^ 3189 25 286,660 15 



20 

Amounts hrought forward, 3189 25 286,660 15 

nure, collected by the City 
teams, . . . 1986 51 

Received for work done by the 
City teams, for the Committee 
on the Extension of Funeiiii Hall 
Market, for removing nuissan- 
ces, &c. ... 686 12 



2672 63 



Received of Geo. Darracott, Esq., late 
Treasurer of the Board of Commission- 
ers of Health, being the balance of an 
account settled at this office, . 82 21 



5,944 OS 



Income from Common Sewers : — Received of 
various individuals, for entries into the 
Common Sewers belonging to the City, 2967 79 
Received the balance due on the final ad- 
justment of an account in relation to 
Common Sewers, . . . • 1218 52 

4,186 31 

Income from Bonds and Notes : — Received the amount 

of two Notes which were due to the City, . 1,313 59 
Income from Interest^ ^c. : — Received for in- 
terest on various debts due the Citj', 
and on moneys deposited in Bank, 1660 88 

Received as premium, in exchange of 

money, . . . . . 246 77 

1,907 65 

Income from Licenses : — Amount received for licenses 

for public exhibitions, &c. ... 1,947 31 

Income from Militia Exempts : — Amount received 
from sundry persons exempted from military 
duty, ........ 386 0@ 

Income from the County of Suffolk : — Receiv- 
ed tor rents of the Old Couit House, 
Cormtj House, &c. ... 935 00 

Received of the Treasurer of the Com- 
monwealth, for balance ot accounts for 
costs in Criminal cases, &c. . . 6574 62 
Received for support of persons in the 

House of Correction, . . 1389 59 

Received for Jury verdicts, costs, fees, 

and fines, of the several Courts, 9197 99 

Received for forfeited recognizances, 100 00 

Received for licenses to Innholders, 2494 80 



'Amounts carried forward^ 20,692 00 302,345 10 



21 

Amount Iroughf forrs:ard^ 20,692 00 302,345 10 
Received Excise from persons qualified as 

Justices of the Peace, . . 26 00 

Received Excise from persons qualified as 

Attorneys, 250 00 

Received Excise on Registered Deeds, 2 00 



20,970 00 



/ 



g 323,315 10 



(D.) 

STATEMENT IN RELATION TO THE CITY AND COUNTY DEBT. 

By the Treasarers Statement of the last year, it appears that 

the am(»unt of notes due from the City and County, on the first 

day of June, 1824, was .... ^207,050 0@ 

Since that time, stock and notes for the following 

sums have been issued, viz: 

Amount borrowed, to meet the ordinary 
expenses or the government, in antici- 
pation of the taxes of 1824, . 60,000 00 

Amount of a note given for money depo- 
sited in the Treasury, for a special pur- 
pose, . . . . . 1,000 00 

Loan for pa3'ment to occupants of the 
Ropewaik Lands at the bottom of the 
Common, for the surrender of their 
claims to said lands, . . . 58,000 00 

Loan under authoritv of an order of the 
City Council, passed Sept. llth, 1823, 
for building a House of Correction, 19,000 00 

Loan under authority of an order of the 
City Council, passed Sept. 23d, 1824, 
authorizing the Treasurer to borrow 
$50,000, ..... 36,300 00 



174.300 00 
Loaned to the City Treasurer, by the Com- 
mittee on the Extension of t aneuii Hail 
Market, 108,957 75 



Making the whole amount borrowed by the Treas- 
urer, within the last finuncial year, . . 283,257 75 



Amount carried forward^ 480.307 75 
From which deduct the following payments on 
account of the City and County Debt, viz : 



22 

Amount brought forward, 490,307 75 

Paid the second annual instalment on the 
loan for building the Court House and 
Prisons in Leverett-street, . . 10,000 00 

Paid the amount of a note included in 

the same loan, .... 6,360 00 

Paid the first annual instalment of the 5 

per cent, stock of 1823, . . 5,000 00 

Paid the whole amount of a loan, under 
the order of September nth, 1823, for 
building a House of Correction, . 27,000 00 

Paid the whole amount which had been 
borrowed in anticipation of the taxes 
of 1824, . . . . . 110,000 00 

Paid several other notes, amounting to 9,050 00 

167,410 00 
Paid, from the Cit}^ Treasury, interest 
on the stock for the extension of Fan- 
euil Hall Ivlarket; which payment is 
to be deducted from the amount bor- 
rowed of the committee on that subject, 17,023 90 

Making the whole amount paid by the City Treas- 
urer, during- ihe last financial year, on account of 
the City and County Debt, . . . . 184,433 90 

Aggregate amount of the Cit}'' and County Debt, on 
the first day of June, 1825, exclusive of the stock 
issued on account of the extension of Faneuil Hall 
Market, . ^305,873 85 



The character of the City and County Debt, on the first day 

of June, 1825, was as follows, viz: — 

Amount unpaid of the Loan for the erection of the 
Court Flouse and Prisons in Leverett Street, bear- 
ing an iuterest of five per cent, per annum, 73,640 00 

Amount due on a Note given for money deposited in 
the T"easury, for a special purpose, at five per 
cent, interest, 1,000 00 

Amount unpaid of the Loan of 1823, payable in annu- 
al instalments of % 5000 each ; bearing an interest _ 
of five per cent 45,000 00 

Amount of the Jlopewalk Loan, payable in ten years, 

at four per c^nt. interest, .... 58,000 00 

Amount of the Loan, under an order of the City 
Council, of September 23d, 1824, payable at the 
pleasure of the City after one year ; a part at 4 1-2 
and the remainder at 4 3-4 per cent, interest, 36,300 00 

Balance due from the City, to the Committee on the 

extension of Faneuil Hall Market, . . 91,^33 85 



Whole amount of the debt. June Ist^ 1825, $ 305,873 85 



23 



It will be perceived, by the foregoing Statement, that the public debt of the 
City has increased, within the last year, the sum of $ 98,823 85. — This in- 
crease of debt is not chargeable, however, upon the ordinary operations of the 
government, during the year. The following Loans were authorised by the 
City Council, for special purposes, viz : — 

For extinguifehing- the claims of occupants of the Rope- 
walk Lands, g 58,000 00 

To make up the deficiency of the preceding year, 50,000 00 



Had the above Loans been fully negociated, the in- 
crease of the City debt would have been . 108,000 00 
The increase of the City debt is, in fact, but . 98,823 85 



Thus it appears that, setting aside those two Loans 
for extraordinary Durposes, the City debt has been 
diminished, in the aum of . . . . ' ^9,176 15 



Within the last year, the Almshouse Estate, in Leverett Street, has been 
disposed of, at the sum of ,$100,000, payable in annual in>stalments of $ 10,000 
each ; and it is believed to be the intention of the City Council to apply the 
proceeds of this sale, as far as they will go, to the liquidation of the public 
debt. 



(E.) 
The City of Boston ; 

in its own Account Current of Income and Expenditure^ for the 
financial year, which commenced on the first day of June, 1824? 
and closed on the last day of May, 1825. 



Dr. 

To amount of Expenditures, under appropriations of 
the City Council for the present year, as per 
Statement marked B. _ . . - g 340,013 35 
To amount paid on account of small debts, due from 
the City previous to the commencement of the 
present financial year, viz :— - 
On drafts of the Mayor and Aldermen, 171 38 
On drafts of the Overseers of the Poor, 99 25 

^- 270 63 



Amount carried forward^ 340,283 98 



24 

Amount brought forzvard, 340,283 9S 
To amount of City Stock and Notes paid and 

taken up, as per Statement marked D. 167,410 
Deduct the amount of the regular instal- 
ments of the City and County Debt, the 
payment of which was provided for by 
appropriation, and is included in the 
before mentioned Statement of Expen- 
ditures marked B. - - - IbfiOO 



To amount paid for the surrender of claims 
upon the Ropewalk Lands, from the 
Loan authorised for that special pur- 
pose, - - - - . 43,190 72 

To amount of discount on the Ropewalk 
Loan; said loan having been negociat- 
ed at an interest of four per centum 
per annum, - - - . - 3,240 00 



152,410 00 



46,430 72 



To amount of Interest paid out, for account of the 
Committee on the extension of Faneuii Hall Mar- 
ket, - . - 17,023 90 

556,148 60 
To balance of account, being the amount of money in 

the City Treasury, June 1st, 1325, - 51,655 40 



g 607,804 00 

Cr. 

By amount of Receipts from various sources, as per 

Statement marked C. - - . - 323,315 10 

By amount of City Stock and Notes issued during the 

year, as per statement marked D. - 174,300 00 

By amount borrowed and received of the Committee 
on the extension of Faneuii Hall Market, as per 
Statement marked D. ... - 108,957 75 

By amount due, and unpaid, to various individuals, 
whose accounts have been allowed, and are in- 
cluded in the Statement of Expenditures^ but who 
have not yet called to receive payment, - 1,231 15 

g 607,804 00 



29 



ii 



^ b 



OS 



t— I 

'U.I 



o 

o 

O 
^- 
zn 
O 

O 

tw 

H 



00 CO 
^ QO 
rp GO 



o 
o 

o 
o 

CO 
CO 



CO <SOOiCO'«:J<OVOlOOOi-iCD O © 

00 GO O C* ^ O Ci C<J O O CO CO o o 

Tf GO 0:1 1— I "^ O O rt* O? CO •^ GO 10 O 

— ( >OOC^'TicO'^C3000C:lO O CO 

o^ o^O'^c^i^co^r^^cvt CO CO CO i> o^ as 

TjT -^ th o^ T-T-^ 1— r 

T— ( lO r- ' • 






CO CO 
10 tH 






l> CO o 

C3 "^ 10 



QO 






00 

'1' 

00 

1 lO 
X 






Vi 






CO 



c 

> ■ 
-'•-■0 



TO 






sc ?o 00 "O 

S^ --To 
c o a> w 



^ o 



o 



> 

I o 



O) 



o 
o 

c 






'jT' o 13 '^ Ir^ 



.ffl 

. o 

ta 
I o 

• o 
o ^ 

hJ S g 

w r5 C 






CO 



to 



o 

r< — < 

^ 0-1 



3 



c 

O (p 



^_ l-r •■- 



-t-T t<5 _ , — , — , 

M > s , 

'^ - o ai 



MOT, 
'-; © 05 

CI, OQ rj 

S § ■"" 



CJ 



V ^%- 



'-' I- tr 

« .0 



r3 

-O 



w 

T* 

o 



3^ . °- . . 

^ 3 ^ O O S 
"^ T3 ~ ~^ -O '^ 



S © g « _ 

^li 5^ © 03 2; 

r; -i J~. a) -i— 

.?: 25 a, s CO 

•-■' t£ f5 f'^ ■- rO f^ f<^ 



c 






2:5fi 



iJ ^ *-9 - 

«S ciS 00 



oooooooo 



20 ''^ '^ 



o 






3 

• o . 

• o 

o • 
. o 

Oh 

' S-i , 

, %-i © 

--IS 

■ *- a 
>^o 

cti -G 

n-i ^ 
. o 

o 
6 



S 3 

O S-. 

O — " 

o ^ 
■ c o 



CD 

>o 



^ CO 

C C 



o 

<! 



^ 






33 O ' 

a:; 



(D 



- O 



,0 



o 

^ 



® o 

caca 



-f '^? Si on 

_p-C GO 
^^ I— ^ . 

V, =5 ^ 



o 

m 
o 

o 

CO 

3 



■4-J 
S 

O 
O 
o 



,2^ 



5 o 



CO 

e: 

X 

a 

.4-3 

c 
o 



o 



ca 



2 ^i»-( 33 © CO 
_. CO i; ■_ 4J J-, 

g-S -^ S O J 



Q 



s-< « S 



o 

i2 ■ 

a> 
c o-?< 

!d © r-i 

2 > CD 

o o 



s 
' o 

o 
, o 

a 



■-a 

CD 

> 



(D 



■ *W im>rf ""^ 

<+i ITS 



«: , ' -cs o -o TJ ■ 3 

'^ c cs *^ CIS w>; <D 

w -3 = . .03 

Q .S Q k3 o O ® 



' J^ 



S "=5 tH 






S 

o 



© © 

O -^ 

^ I+, 

>,° 
it .« 



(3 



o 



© t3 



"« tS ^ -3 



c3 ?J c3 cS 



© 



O 



jSh Ph £l4 jS., Q, 

6 6""' 

o o ^ . _ 



© 
o 

S 
a 

'© 

fcX) 

o 
© 

o 

o 

OT 

S3 

-a 



aj 0:1 
^ ?2 --o 

S 3 



© 
.3 ITS 






^ -X _ fcfj 



3 « 



Hi 

O 

© « 
o o 



o 

Si 

© 
. 3 

QO 

3- 



'^ 



Kl 



Q.S 






Sffi 2 3 
o" 6 "^^ d -2 6 -2 

o O ♦^ O ^ o ^ 



to 






o o 

O O 






o 

■*-* 

at 
O 

» 

o 
>\ 

c 

O 

!«■ 
O 

«-■ 

cs 
xn 
n 
o 






( 


^ 


.^ 
























TTI- 


1—1 






















I "^"^ 


^> >^ 


?:> 
























'^ 00 
























1 


-s 






















1 


-^ 


CO 


1— i 


;-;■■• 


0> 


J> M -:i 


^ 


c:) 


i> 


(?v! 


•;0 CO 


'?i 




^^ 





CO 


fi 


rH 


CO vji 10 


c? 


LO 


■^ 


00 


OD 


00 










CO 


ro 


on 


.:ri CO CO 





(?? 





CO 


CO i> 









■^ 





0^ 


^ 


'O 'X) .0 — ( 








•0 


00 i> 


CO t>. 


•<* 




i-O 


crj 


CO 





•v,^ 


CO :-^ VQ '^ 





CO 




CO 


Cl CO 


00 










cs 




















10 


CO 


1—* 


J^ 


Oi 


X iO CO 3> 


1— ( 


rH 






T— 1 CO 


i-O 




?H 


T— t 


-H 


1—1 


■^ 


oi\o 










QO 
10 


GO 
LO 



M 
H 

&< 

pa 

PS 
o 

& 
(Si 



10 

QO 

»-4 



o 
o 

133 



26 





CO 


L'^. Of 

QDCJ 


i 

\6 




eo 




?£ 
SS 

o 

© 
o 

o 



■^ • • s • • 


, 


nJ 


CJ O O "m o o 


O >-s • 


(X) '^ 13 Qj ^J -O r^ 


^ 






o • 






en 


CO CO 




U . 








© t, *r ^ g 
J^ « :r' ^ S^ 




-s 


c &,>^ - ? 




si 


.2 '^ kJ m > 




Oh 




C 


Bill 
ersc 
the 
, Jul 
the 
ss 




"o 


>) O *" ~ 05 


■^^ 


o 


-=; >-. . £ m ^ 


q:) 


■*-» , 


^ 1- t« C ^ r- 




d sun 
sund 
draft 
Coro 
Juro 
WJti 


0) 

c 


0) 

o 

c 


■« "2 JH"^rH — 


tJ 


1— ^ - 


a> rt cs jj cs 5 


-•B 


rt O* 


r, Q-o-Q-a-o^ 


G. 


CUOP 



rt c c c" 6 o d 6 
ocococoo 



J £ S 

o *^ Cm 

5 a 

05 O . 

cs t^ © 

Eh| 2 

:s -s 3 

eS t, as 
~ c" a; d 






s 



27 



?^ 



ft^ 



o 

CO 
CO 



o 


(3i 


o 


n^ 


CO 


CO 


ri< 


J> 


cc 


C5 


»c 


■^ 


i> 


CO 


lO 


/-» 


o 


o 


CO 


fo 










CCi 


i-O 


1— < 


rr) 


lO 


IC 


iC 


<~> 




lO 




ZO 



S^ 






>- c q; 

c « *-> -C 
'« ° C 3 

S w « S; 






feD 


^ 


n 


!»«» 

o 


a> 


1^ 






-*^ 




^i- 




c8 3 




ack 
reas 




§H 




SJ 


M 



^ a 



a 



s 

o 



» 
o 

s 

a 
o 

*^ 

H 

o 

o 
>^ 

c 

o 
« 
ai 



CO 

Oh 
CI 






<» 



00 



.a 



O 
O 






02 

o 







o 






■ M 
Pi 

o 






£55 r/) Utl W 



la, 



05 






c 

s 
c 
o 



m3 









Q 

< 
C 

C3 



g| 



O 



o 



kS 



fc^ ^ T?i _C Tl • "^ r^ ws •^ 

o e 

3— «s^ o.-ii « 



^ Ol 
•*-» Si 

• S o i^ 

go t? 

3 ■*-' i-Q CD o _~ 

c ■" " 






03 






g^'^'S 



-=3 



10 



^co<; 
o -S 

CD 



1^ 'B 






c3 -^ ■«-> ej 
es ^ o 

o '-'^ S 

C g = '^ 



05 nj 



® 5? ^'-— 









« -S >-> 05 CO ^ 5£ 






^ ® 

O c -2 



'O r; ei 



cus; 



05 



la 



2 - s^C^.S '« tn g 
is S £- o > 05 t>->-c» 

♦-> >^ .'S 4J ein ^ ^ €6* 



2a 

Office of the Auditor of Accounts,"} 
July 12th, 1825. 3 

To the Hon. JosiAa dmscY, Maj-or of the City of Boston, and 

Chairman of the Committee on the Extension of Faneuil Hall Market. 

Sir, — In compliance with your request, I have prepared, and 
communicate herewith, a general statement of the financial con- 
cerns of the Comnnttee on the Extension of Faneuil Hall Market^ 
as they appear at this date. The accounts of that comniittee 
have been kept entirely distinct from ail other accounts of the 
city, in order that the tinal result of the improvement with which 
they are charged, may be accurately ascertained. All the details 
of their transactions may be learnt, at anv time, from books in 
this office. 

The annexed statement furnishes as full a view of their pecun- 
iary affairs, as I am able to present within so small a compass. 
I am, Sir, respectfully, 

Your most obedient servant, 

WM. HAYDEN, Jr. Auditor of Accounts. 



EXTENSION OF FANEUIL HALL MARKET. 

Stat€r.ient of Pajments made by the Committee. 
For Estates purchased— paid by the issue of stock, 

698,600 00 
Paid in cash, 186,739 31 

To persons occupying various Estates, for the su^ 
render of their leases, for expenses of remov- 

mg, &c. 



785,239 31 

10,536 24 

5^ 



Interest p^d on stock, and on money borrowed, 19 497 32 

On account of laying out, and filling up, the 'new ' 

streets, including Drains, &c. . . fl dl a f^4 

On account of building the new Market House, in- ' 

eluding a bill of Exchange remitted to England 
for the purchase of Slate and other materials, 59 959 66 

Sundry miscellaneous expenses, including chargL on ' 
sales 0/ the store lots at auction, payments fo^r ser- 
vices of referees, for legal advice, investigating 
titles to estates, and various other payments, not 
cS ^P^^^P"^^^^^ -«der either V the above 

'*•••••-. 7,144 93 

f]o. the cash 1-„^^Sf;f tbe cc^Utee, fetfo5 85 
Interest paid from the city treasury, ' iijne 15 

I . < ■■ 890,722 00 



29 

Statement of the Receipts of the Committee. 

Sales of Store Lots on JN'orth Market Street — 
Received in cash, . . . 295,236 39 
" in notes, . . . 8,247 38 



Sales of Store Lots on South Market Street — 
Received in cash, . . . 176,982 56 
*" in notes, . . . 226.212 44 



303,483 7'7 



403J95 00 
Rents and sales of old buildings, . . . . 7,656 29 

Interest, and premium on exchange of money, . 2,563 07 
ArticJss sold— such as horses, trucks, harness, &c.— - 
and for work done by teams belonging to the 
committee, ....... 449 63 

Sale of a lot of land between the Market and Ann 

Street, received in notes, . . . . 14,775 00 

g 732,122 76 
The above receipts have bee» of the following 
character, viz :— -In cash, . . 482,887 94 
In notes, . . . . . 24^,234 82 

- — 732,122 76 

Memorandum from the Cash Account of the Committee.. 

Amount rec^iivftd in cnsh, as appears by the above 
' Statement of Receipts, . . . . . 482.887 94 

Amount borrovveft bv the committee, for which a 
certific'-^te of stock was issued, payable in one 
year, at five per cent, interest, ... 5,000 00 



Whole amount of money received by the committee, 487,887 94 

Amount paid out in cash, as appears by 

the above statement of pai/mew?;^, 281,105 85 

Amount of sundry certificates of stock 
tor the extension of Faneuil Hall 
Market, paid and taken up, , 103,500 00 

Amoiint of money loaned by the commit- 
tee, to the City Treasurer, lor other 
purposes of the city, . . . 103,050 00 

Amount of cash on hand, to credit of the 

committee, in the City Bank, . 232 09 

_«__ _ 487,887 94 

Memorandum from the Stock and J^otes Payable Account of the 

Committee. 

Amount of stock and notes issued for the purchase of 

Estates, . . . , , . . 598,500 00 

Amount of d- certificate issued for money borrowed, 5,000 00 

^.^mount carried forward^ 603,500 00 



30 

Amount brought forward^ 603,500 00 
From which deduct amount of stock taken up by the 

committee, 103,500 00 

And there remain still unpaid of the stock and notes 
issued for the extension of Faneuil Hall Market, 500,000 00 

Statement of the present debts^ and probable future expenditures^ of 
the Committee on the Extension of Faneuil Hail Market ; and 
of the means ■which the Committee possesses^ to meet those dtbis 
and expenditures. 

Amount of slock and notes, Issued by the committee, 

and yet remaining unpaid, . . . . 500,000 00 

Probable cost of estates, the prices of which are yet 

unsettled, . 33,000 00 

Probable cost of finishing the Market House, 

Streets, &c. ...... 62,000 09 

595,000 00 



For the payment of which, the committee have, 
notes of hand, secured by mortgages on the es- 
tates upon N'^rth and South Market Streets, bear- 
ing interest at 5 per cent, amounting to . 249,234 82 

Estates 3'et unsold, estimated at a value concerning 

which there can be no question, . . . 95,000 GO 

A wharf estate.^ for which the committee has been 

offered 100,000 00 

Amount due to the Committee, from the City of Boston, viz. 
Loaned to the City Treasurer, . 103,050 00 

Deduct interest on the committee's debts, 

paid by the Treasurer, . . 11,116 15 

91,933 85 



Balance of cash on hand, in bank, . . 232 09 



536,400 76 



So that, if the above anticipations of the ultimate 
result should prove correct, the City will eventu- 
ally have to pay, for all this great improvement, 
(consisting of the New Market House, and six 
new Streets,) only a balance amounting to , 58,599 24 



595,000 00 



31 
ESTIMATE OF EXPENDITURES, 

AND 

Ways and Means ^ for the Current Year. 



The Committee of the City Council, to whom was referred the 
•ommunication of the Auditor of Accounts- of the 9th inst. cover- 
ing an Estimate for the Expenditures of the present financial year, 
and al«o the communication fiom the Overseers of the Poor agree- 
able to the request of the City Council of 1 8th April last, having du- 
ly considered the several subjects, respectfully leport the following 

Estimate of Expenditure for the year from, \si June^ 1825, to 3\st 

May, 1826. 

For the State Tax of 1824, . .- . . g 26,898 5@ 
Salaries and compensation to Instructers of all the 

schools, except primary schools, . . . 38,000 00 
For primary schools, . . , . . 13,000 00 

For repairs, fuel and all contingent supplies and ex- 
penses for schools, ..... 4,000 00 
For purchase of land and erection of a new school 

hoiHse at the South of the City, - - 21,000 00 

For raising a new story on the Eiiot School House, 

for accommodation of Ward, No. 1, . . 2,500 00 

For repairs on public buildings, • . . 3,000 00 

30,000 00 

15,000 00 

25,800 00 

9,000 00 

8,000 00 



For paving and repair ot streets, 

For widening streets, .... 

For salaries of city and county officers, 

For city watch, . . , . . 

For lamps, oil and superintendence, 

For the fire department, including new engines, ho^e, 

compensation, &c. . . • • = 5,000 00 

For bells and clocks, . . . • • 700 00 

For constables, ...... 1,500 00 

For improvement of the malls, common and Forthill, 2,000 00 
For improvement of neck lands, . . . 300 00 
For common sewers, wells and pumps, . . 4,500 00 
For internal health department, sweeping streets, re- 
moving house dirt and nuisances, . . . 9,000 00 
For external health department, expense of quaran- 
tine, except salaries, 1 ,200 00 

Amount carried forward, ^220,393 60 



32 

Amount brought forward^ ^ 520,398 50 
For construction of pipes to carry water to city stables, 550 00 
For Overseers of t'he Poor,* .... 9,500 00 

For Directors of the House of Industry, besides money 
received from other to^?ns for support of their 
poor, and income of the farm at South Brston, 12,000 00 
For erection of out buiidings, appendages to House of 

Correction, 9,000 00 

For erection of the stockade fence, authorised by Ci- 
ty Council last year, *. . . . 5,000 00 
For erection of the building at South Boston, for re- 
lief of colored poor, 1,600 00 

payment of annual instalments of the City and Coun- 
ty debt, 15,000 00 

Payment of interest on City and County debt, - 14,000 00 
Annuity for purchase of George's and Loveli's Islands, 400 00 
For printing and stationary, . . . . 1,800 00 

For survey of routes, by which water may be brought 

from the country, ..... 1,000 00 

For the County of Suffolk, including courts, jails, ju- 
ries, witnesses, &c. &c. .... 31,500 00 
Incidenlal expenses and miscellaneous claims, not just- 
ly chargeable to either of the foregoing heads of 
appropriation, ...... 4,000 00 



$325,748 50 
To which should be added, probable abatements of 

taxes, ' . 4,251 50 



Total $ 330,000 00 



*The committee did not find reason to presume, that so large a sum as was 
asked for by the Overseers of the Poor would be needed by that Board. One 
item in their exhibit, of " contingent expenses in the wards over and above 
the usual expenditure, $4,200" seemed to the committee vv'hoHy founded in 
mistake, inasmuch as the Cit;y Council will not authorise any expense by that 
Board, '-in consequence of not being possessed, as heretofore, of a house to 
which they might admit such persons as may need public support therein."— 
The computation of the committee, founded on such infoilnation as is furnish- 
ed by the account of the Overseers of the Poor for last year, qualified in a \^e- 
ry slight degree by the principle of a gradual reduction, as expressed in the 
^ote of the last City Council of 18th April, gave forquarterly pensions $ 5000, 
for Ward disbursements, $2,500, and for boarding at the Massachusetts Gen- 
eral Hospital and all other expenses, contingent or otherwise, $ 2000, making 
$9,500. r ; a , >sp ; fe 

The Committee have considered it their duty to submit an es- 
timate of the probable Ways and Means to meet the foregoing 
expenditures and abatements, which, with much confidence as 
to the result in gross, they offer^ as follows : 



Q 



3 



Balance of cash ia Treasurer's hands, 1st June C^urrent, ^51,655 40 

City Rents, 19,700 00 

Instalment from sale of Leverett Street Alms House, 10,000 00 

Interest oa sum remaining due from same, .. 4,500 00 

From Commonwealth for state paupers, . 10,000 00 

Income from Health department, Quarantine, &lc. 6,000 00 

From common sewers, wells and pumps, . 5,000 00 

Licenses, hay scales, fines, &c. . . . 2,600 00 

Outstanding small debts and taxes, , . . 2.544 60 
County rents, civil costs, criminal costs, fines, jury 

fees, court fees, licenses to retailers, &c. &c. 18,000 00 



130,000 00 
8*0 that th^re remains to be pt-ovided for, by tax, 200,000 00 

330,000 00 



The Committee entertain a reasonable confidence, that if the 
expenliture of the year be confined to the estimate, a consider- 
able surplus may be found in the Treasury, at the expiration of 
the finapxini year, ari8in^ from a greater productiveness of some 
of the sources of revenue above specified, and from sales of 
small parcels of city lands, occasionally occurring, and some of 
which are now in a course of execution or fulfilment. But it 
could not be safe lo go far in appropriations beyond the amount 
above set forth, and it must always be expedient lo close the 
year with a balance in the Treasury. 

All which is repectfully submitted, 

JOSIAH QUINCY, Chairman, 

I- 

In Common Council^ June 27, 1825. ....Read and accepted — and 
sent up for concurrence. 

FRANCIS J. OLIVER, President 

In the Board of Aldermen-^ June 27, 1825 Read and concur- 
red. 

JOSIAH QUINCY, Mayor. 



34 

REAL AND PERSONAL PROPERTY 

of the City of Boston., and County of Suffolk. 

Tounship No. 5, in the Ninth Range, county of Penobscot- 

The Common. 

Fort Hill— and a lot of Lantl adjoining-. 

Land o » the Mill Pond. 

Upland and Flat^ at the bottom of the Common, including the 

purchase from the former occupants of the Ropewalk Lands. 
Marsh on each side of the Neck. 
Two Malls on the Neck. 
A lot of land at the head of the Ropewalk^, occupied by the 

State for the Laboratory. 
A lot of land on each side of the street leading from Washington 

street to South Boston Bridge. 
Land in Deme street. 

A small wedge of land on Front and Beach streets. 
A lot of land in Essex street, 560 feet 

A lot of land on Prince street, leased for fifty dollars per annum. 
Land on which the Engine Houses stand, in Milk, Mason, and 

School streets, and Dock Square. 
Right in the Town Dock, merged in the interests of the City in 

the recent improvement at Faneuil Hall Market, for which 

see statement of that committee, page 28. 
Four burying places in the City. 
One do. on the Neck. 

One do. at South Boston. 

Faneuil Hall, Cellars and St- lis. 
Old Town House, and Cellars. 
Vegetable and Fish Stalls. 

County Court House and Land, in School street. 
Old Court House and Land, in Court street. 
New Court House, and Jails, in Leverett street. 
House of Industry, House of Correction, and sixty-one acres of 

land, at South Boston, 
Deer Island, and buildings thereon. 

House and Land on Mill Pond, for Fire Hook and La^lder Com- 
pany. 
Watch House, and land on which it stands, in Washington street 
Two Hay Scales, and three City Pounds. 
A House in Union street. 
Ward Room, in Ward No. 3. 
Stable on the Mill Pond. 
A Fish Stall, at the North Part of the City. 
Eliot School House, in North Bennet street. 
Mayhevv do. in Hawkins street. 

Latin do. in School street. 

Adams do. in Mason street. 

Franklin do. in Common street.. 



Hancock do. in Hanover stre<^t. 

Bowdoin do. in Derne street. 

Bojlston do. Fort Hill. 

School House at South Boston. 

High School Plouse, Pinckney street. 

Lot of land, recently purchased, ibr the erection of a new 

School House, for the accommodation of the South part of the 

City. 
Lot of land, purchased the last year, for the erection of a School 

House, in lieu of the Franklin School House. 

PEPtSONAL PROPERTY. 

Amount unpaid, on account of the Almshouse Estate 

in Leverett Street, $ 90,000 00 

Amount due on account of a lot of land on the Mill 

Pond, sold the last year, . _ > 1,150 00 

Various Bonds and Notes in the hands of the City Trea- 
surer, -------- 2,468 35 

Amount due from the Commonwealth of Mas- 
sachusetts, viz : 

For support of State Poor, - - ^3,815 89 
For repairs Rainsford Island, - 125 13 
For Court charges, &c. - - 3,733 67 

7,674 69 

Amount of uncollected Taxes, estimated at - 2,800 00 

Amount of Cash in the Treasury on the 1st June, 51,655 40 

^155,748 44 

STATEMENT OF THE FRANKLIN FUND. 

Amount of two Notes of the City Treasurer to the 

Trustees, bearing interest at 5 per cent, - $ 7,000 00 

Interest due on do. - - - - - - 490 42 

Estimated amount of 58 Bonds, - - - - 5859 25 

Balance in the hands of the Treasurer, - - - 1102 16 



14,451 83 



Errors Excepted, 

WM, MINOT, Treasurer. 

jOonation of Mrs. Joantia Brooker and others, to the Selectmen of the 
Town of Boston, for the time being ; the Interest of which is to he 
disposed of for the relief of poor IVidows and sick people^ at their 
discretion. 

United States 6 per cent. Stock, - - - $ 300 00 

Amount carried forwai dy $ 300 00 



36 

Amount brought forzvard, ^ 300 00 

Jedefliah Leathe's Bond and Mortgage, - - . 272 17 

Kobert New's do. do. - - - 666 66 

John Redman's do. do. - - _ 1^231 22 

Benjamin Darling and .Samuel Bradford's do. do. 1,300 00 

Thomas Cartwright's do. do. , ^ , . 200 00 

^3,970 05 

The Interest on the above has been paid in eqn^] propoftions 
to ^he Aldermea, and by them distributed, agreeably to the wills 
of the donors. 

Donation of Ahiel Smith, Esq. to the Sehctmep: of the Torson of Bos- 
ton^ for the time beings the Income, of which is to be appropriated 
to the support of a School for the instniction of People of Co'kjur 
in said town^ in readings writings and arithmetic. 

20 Shares in the Newburyport TurDpike Road. 
20 do. in the Second New Kampshire Turnpike Road. 
6 do. in the Rhode Island Bridge Company. 
1 Share in the Boston Theatre. 
1 do. in the Boston Bath House. 
4000 Dollars United States 3 per cent Slock. 
200 do. do 6 per cent. Stocky 

4 Shares in Sufltolk Bank. 



REPORT 



OF THE 



COMMITTEE OF THE CITY COUNCIL, 



WITH 



Pie (0#iMi^iw 



OP 



MESSRS. PRESCOTT, JACKSON, AI»fD WEBSTER, 



ON 



THE POWERS AND DUTIES 



OF TH£ 



OVS&SEZSRS OF THIS ]POOB:. 



Published by Order of the City Council, 



BOSTON: 

TRUE AND GREENE— -ClTY ^RINTEI^> 
1825r 



RBFORT, &C. 



To THE Horr. City Council. 

The Overseers of the Poor of this City, conceiving* that sn 
expression of their intentions relative to the resolves passed by the 
City Council on the 12th May instant, and communicated to this 
Board, would be expected of them. — respectfully remark, that 
they do not feel authorized to cooperate in any measure which 
would place the necessitous poor beyond their personal care and 
oversight ; that, whatever confidence they have in the sufficiency 
of the relief provided in the House of Industry, and of the dispo- 
sition and ability of its Directors to administer it, they could not 
{ecA justified in relinquishing' to those officers any of the tasks as- 
signed to the Oversee s of the Poor by law ; and it will readily 
occur that the responsibility of the latter cannot be discharged by 
an appeal to the proceedings of the former, in any case. They 
would further remark, that since the law which invests the said 
Directors, in respect to the use and government of said House, 
with all the powers and authorities had and exercised by Over- 
seers of the Poor, likewise empowers the former "to send such 
persons to said house, and for such purposes as the latter are by 
lav/ authorized to do ;" and as they cannot imagine that the said 
Directors will b-; less attentive to the exercise of the one office 
than the other, it will scarcely be thought incumbent on this 
Board to aid the said Directors in filling said hoase with proper 
subjects. The Overseers, therefore, cannot consent to grant 
permits as contemplated by said resolves, or to visit said estab- 
lishment for the purpose of inquiry into the situation of its in- 
mates, in order to make representations or suggestions to the 
City Council, touching their condition, treatment, and employ- 
ment therein. 

They would avail themselves of this occasion to inform your 
Hon. Boards, that there are certain paupers now residing in sev- 
eral towns of this commonwealth, at the expense of this city, 
whom they have been notified to remove ; and other individuals 
residing out of the city, and also belonging to it, are daily liable 
to become chargeable in like. manner ; and that unless a house is 
provided by the City Council to which the Overseers can re- 
move such absent paupers, the City will be exposed to great ex- 
pertse, and the Beard t« frequent embarragsment, ReRewing- 



their requst to be seasonably furnished with a hoiise for the ac- 
commodation of such destitute poor, that may be entitled to pub- 
lic support under their ministration, and respectfully suggesting 
that the Resolves referred to, do not, in their understanding, af- 
ford a substitute, the Board of Overseers submit the above to the 
favourable consideration of the City Council. 

THOMAS BADGER, Per Order. 
eUy of Boston, May 23, 1826. 

In the Board of Aldermen^ May 30, 1825. 

Read and committed to the Mayor, Aldermen Carney, Welsh, 
and Oliver, with such as the Common Council may join, to con- 
sider and report. 

Sent down for concurrence. 

JOSIAH QUINCY, Mayor. 

In Common Council^ May 30, 1825i 

Read and concurred, and Messrs. Savage, Williams, Thaxter, 
Elliot, Adan, Tracy, and Ware, are joined, 

FRANCIS J. OLIVER, President 



June 3, 1825. 

At a meeting of the Committee of tlie City Council, to whom 
^as referred the memorial of the Overseers of the Poor, of the 
23d of May last, it was voted that the Mayor, Mr. Savage, and 
Mr. Welsh, be a snb-committee, with authority to take the ad- 
vice of council learned in the laws, on the powers and duties of 
the Overseers of the Poor, and on the various questions of dif- 
ference, which have arisen between that Board and the City 
Council ; and for this purpose to take the opinion of William Pres- 
I50tt, Charles Jackson, and Daniel Webster, Esquires. 

A true copy. 

JOSIAH QUINCY, Chairman. 



BOSTON, 4th June, 1825, 



GENTLE-IfflEN, 

It is known to you, that an unhappy controversy 
has arisen between the City Council and the Overseers of the 
Poor, relative to their respective powers and duties. In refer- 
ence to which, the Committee of the City Council, to whom was 



referred the Memorial of the said Overseers, dated the 23d May 
last — among the Documents in the case, (marked D.) have di- 
rected me to submit the following Laws and Documents for your 
inspection and consideration, and to subjoin the ensuing inquiries 
for your official answer, as Counsel learned in the law. 

Very respectfully, 

I am your Humble Serv't. 

JOSIAH QUINCY, Mayor. 
Messrs. William Prescott, 

Charles Jackson, and 
Daniel Webster, Esqrs. 



THE LAWS ARE, 



1. AN ACT for employing and providing for the Poor of the 
Town of Boston, passed in the year 1735 — Stat. 8 59. — Geo. 2d, 
chap, 3. O::^" *S'ee Book of By-Laws^ p 93, and ratified and con- 
firmed, January 10th, 1798. — c. 13. p. 341, Mass. Laws — 1 vol. 

2. AN ACT providing for the relief and support, employment 
and removal of the Poor, and for repealing all former Laws, made 
for those purposes. — Stat. 1793 — Chap. 59- — Passed 26th Feb. 
1794. — Mass. Laws, 438. 

3. AN ACT concerning the House of Industry in the City of 
Boston, passed Feb. 3d, 1823. 

4. AN ACT concerning the regulation of the House of Cor- 
rection in the Citj of Boston, and concerning the form of actions 
commenced under the By-Laws of said City, and for providing for 
filling vacancies in the Board of Aldermen, passed June the 12thj 
1824. 

5. AN ACT establishing the City of Boston, passed Feb. 23, 
1822 — called the City Charter. 



THE DOCUMENTS ARE, 

1. Vote of the City Council, passed Sept 29, 1823, marked A. 

2. Memorial of the Overseers of the Poor, to the City Council 
without date, but committed in the City Council, 5th May last, 
marked B. 

3. The Report of the Committee of the City Council, on the 

6 



6 

preceding Memorial, and the three Resolves subjoined, adopted 
by the c!ty Council, passed 12th May last, marked C. 

4. The Memorial of the Overseers of the Poor to the City 
Council, dated the 23d of May last, marked D. 

Upon the preceding Laws and Documents, the Committee of 
the City Council have directed me to make and propose the fol- 
lowing inquiries for your official answer, in the form of 

QUESTIONS. 

1. Is not the erecting, providing and endowing the House for 

the reception and employment of the idle and poor of the City, 
called the House of Industry, an(! the appointment of Directors 
thereof, according to the Act, entitled " An Act concerning the 
House of Industry," a sufficient and legal exercise of the author- 
ity invested in the City Council, under the Acts of 1735, and of 
1794, and of 1822 ; called the City Charter ? 

2. — Does not the authority given to the Directors of the House 
of Industry to use, regulate and govern the said House supersede 
with respect to all persons sent to it, any authority, in relation to 
them given by the Acts of 1735, and 1794, to the Overseers of 
the Poor, except so far as the City Council may autUoriie ? 

3. — Have the Overseers of the Poor any right to appoint a 
Matter of said house, or to have the goverument thereof, or to 
ordain any rules or regulation! concerning it ? 

4. — Does the saving of the Act of 10th Jan. 1789, in the Act 
of 1794, and the continuance in force thereby of the Act of 1735, 
preclude the City of Boston from any of the general privileges of 
the Act of 1794, which are granted by it to the other Towns of 
the Commonwealth, or deprive the City Council, under the trans- 
fer of powers made by the City Charter, from " directing the 
way and manner," in which poor and indigent persons shall be 
supported and relieved, according to the right secured to other 
Towns in the Commonwealth, in and by the Act of 1794 ? 

5. — Is not the " direction" given by the City Council as to 
" the way and manner" in which the poor and indigent shall be 
relieved and supported, conclusive and obligatory upon the Over- 
seers of the Poor, under and by virtue of the Act of 1794? 

6. — Is not the "direction" given in the vote of the City Coun- 
cil,'dated 29th Sept. 1823, marked A. full and sufficient, in that 
respect, and have the Overseers of the Poor a right to refuse to 
exercise that general visitatorial power, which that vote provides 
for and authorises. 

7.— After passing and notice given of the first resolve, passed 
1 2th of May last, marked C. have the Overseers of the Poor a 
right to refuse to grant permits for admission of the poor and in- 
digent standing in need of relief, to the House of Industry, who are 
in other towns ef this Commonwealth, but belong to Boston, anil 



to support such persons, in other places in said City or in such 
©ther towns ? 

8. — Have the Orersef^rs of the Poor in said City a right to 
refuse to give permits for admission to the House of Industry of 
the poor and indigent of said City standing- in need of relief, and to 
support them in other places in said City. 

9. — Is there any power and authority in and over the House of 
Industry, which the City Council can vest in the Overseers of the 
Poor, consistent with the powers and authority, vested by the Act 
of 3d Feb. 1823, in the Directors of the House of Industry, other 
and greater than those invested and specified in the vote of the 
City Council, passed Sept. 29th, 1823 marked, A, and the second 
resolfe of that body, passed the 12th of May last, marked C. 



( A. ) 

VOTE OF THE CITY COUNCIL, > 

Dated Sept. 29, 1823. 5 

Voted^ — That the City Council " direct" in conformity to " An 
act providing- for the relief and support, employment and removal 
of the poor, and for repealing all former Law made for those pur- 
poses, passed the 26th of February, 1794, ** that the way and man- 
ner" in which the Overseers of the Poor shall exercise " the care 
and oversigkt" vested in them by the said Statute of 1794, in re- 
lation to such poor as are employed in the House at South Boston, 
shall be, by a general visitatorial power, and for this purpose they 
ihall have right, at all times by their committees, to visit, inspect 
and inquire into the treatment of the Poor, and the management 
©fthe House; and in case of any dissatifaction, to make such re- 
presentations to the City Council as the nature of the exigency of 
the case may require. 

Head and accepted, Sept. 29, 1823. 

A true extract from Records of City Council, 

Attest^ 

S. F. McCLEARY, City Clerk, 



( B. ) 

To the Hon. Mayor, Aldermen, and Common Council for the City 
of Boston, in City Council assembled. 
Gentlemen^ f 

The Board of Overseers of the f oor, for this City, 
have met, this 4th day of May, 1825, at their office, and proceed- 
ed to organize the Board; and have chosen Thomas Badger, Esq. 
their Chairman ; and are now ready to take the oversight, car« 



8 

and government of any suitable house that may be provided by 
the City, tor the accommodation of the poor and distressed, that 
may have claims on them in their said capacity, for relief, and re 
quest that a house be assigned for said purpose. 

THOMAS BADGER, Chairman^ per order. 
Ebenezer Parker, Secretary. 
May 5, 1825. 
Referred to a committee of the City Council, 

JOSIAH QUINCY,, Mayor, Chairman. 

( c. ) 

The committee of both branches of the City Counctl, to whom 
was referred the application of the Overseers of the Poor, for 
the providing a suitable house for the accommodation of the poor 
and distressed, and expressing their readiness to take the over- 
sight, care and government of such house, respectfully 

REPORT, 

That such a house is already provided in this City, established 
by law, and placed under the oversight and care of* Directors of 
the House of Industry, who are invested in this respect, by the 
Statutes of this Commonwealth, with all the powers and authori- 
ties '^had and exercised by Overseers of the Poor," that the 
state of this house, under the wise and active management of 
those Directors is, in every respect, satisfactory ; the poor of eve- 
ry class content ; and the moral and physical condition of the in- 
mates placed upon a new system, calculated to ameliorate both in 
as high a degree, as in the nature of things is possible, under the 
wise arrangements of those Directors, annually chosen by, and 
responsible to the City Council. 

While your committee are happy in being thus able to state the 
results and prospects of this institution, they are not less grat- 
ified, that the City Council are able, consistent with the legally 
invested rights of the Directors of that House, to avail themselves 
in relation to it of the general aid of the Overseers of the Poor, 
and at the same time to grant them all the practical and useful 
facilities, relative to providing for the poor, which from the tenor 
of their application they desire ; and tbfus the general arrange, 
ments of the poor of the city enjoy the advantage of the intelli- 
gence & experience of the members of both tb^ Overseers of the 
Poor and of the Directors of the House of Industry. 

Their general views will be developed in the subjoined reso- 
lutions, which they respectfully report to the City Council for its 
consideration and adoption. 

All which is submitted. 

By order of the Committee, 
Boston, 12th May, 1825. JOSIAH QUINCY, Chmrman, 



9 

Resolved^ 1. — That the Overseers of the Poor be, and they are 
hereby authorised and requested to grant permits for the admis- 
sion of any person, in their judgment, entitled to receive the 
support of the City, in the tenement of the City, denominated the 
House of Industry, at South Boston, in like manner as the Direc- 
tors of said House are authorised by law; and that the Superin- 
tendent of said house be, and hereby is authorised and directed 
to receive and take charge of persons to whom such permits have 
been granted; and to provide for their relief, support and em- 
ployment in said house, according to the regulations, and under 
the superintendence of the Directors of the House of Industry. 

Resolved^ 2. — That the Overseers of the Poor be, and they 
hereby are authorised and requested, at their discretion with, or 
without notice, to visit the establishment, called the House of In- 
dustry, at South Boston, to inquire into the condition, treatment 
and employment of the poor, who maybe inmates therein, and to 
make such representations and suggestions, from time to time, to 
the City Council, in relation to their said condition, treatment and 
employment, as their wisdom and experience may suggest. 

Resolved, 3. — 'That the Mayor and Aldermen be, and they here- 
by are authorised to provide a suitable vehicle for the convey- 
ance to the House of Industry, of sick, decrepid persons, or those 
otherwise incapacitated from going of themselves to such house— 
and that the same be, at all times, subject to the crder of the 
Overseers of the Poor, and of the Directors of the House of In- 
dustry, for the purpose above jspecified. 

In the Board of Aldermen^ May 12, 1825.. ..Read and accepted- 
Sent down for concurrence, 

JOSIAH QUINCY, Mayor. 
In Common Council^ May 12, 1825.. ..Read and concurred. 

FRANCIS J. OLIVER, President 



A true copy-^Mtest, 



S. F. McCLEARY, City Clerk, 



(D.) 

OVERSEERS OF THE POOR. 

The following communication from the Overseers of the Poor 
was read and committed to the Mayor, Aldermen Carney, Welsh, 
and Oliver ; Messrs. Savage, Williams, Thaxter, Elliot, Adan, 
Tracy and Ware ; 
To the Hon. City Council — 

The Overseers of the Poor of this City conceiving that an ex- 
pression of their intentions relative to the Resolves passed by the 
City Council on 12th May inst. and communicated to this Board, 
would be expected of them, Respectfully remark ; that they do 



10 

not feci authorised to cooperate in any measure which would 
place the necessitous poor heyond their personal care and over- 
sight; — that whatever conlidence they have in the sufficiency of 
the relief provided in Ihe House of Industry, and of the disposi- 
tion and ability of its Directors to administer it, they could not 
feel justified in relinquishing to those officers any of the tasks as- 
signed to the Overseers of the Poor by law; and it will readily 
occur that the responsibility of the latter cannot be discharged by 
an ftppeal to the proceedings of the former in any ease. They 
would further remark, that since the law which invests the said 
Directors, in respect to the use and government of said house, 
with all the powers and authorities had and exercised by Over- 
seers of the Poor, likewise e-mpowers the former "to send such 
persons to said house, and for such purposes as the latter are 
authorized to do," and as they cannot imagine that the said Di- 
rectors will be less attentive to the exercise of the one office than 
the other, it will scarcely be thought incumbent on this Board to 
aid the said Directors in filling said house with proper subjects. 
The Overseers, therefore, cannot consent to grant permits as 
Contemplated by said resolves, or to visit said establishment for 
the purpose of inquiry into the situation of its inmates, in order 
to make representations or suggestions to the City Council, touch- 
ing their condition, treatment, and employment therein. They 
would avail themselves of this occasion to inform your Honorable 
Boards, that there are certain paupers now residing in several 
towns of the Commonwealth, at the expense of this city, whom 
they have been notified to remove ; and other individuals residing 
oat of the city, and also belonging to it, are daily liable to become 
chargeable in like manner ; and that unless a house is provided 
by the City Council, to which the Overseers can remove such ab- 
sent paupers, the city will be exposed to great expense, and the 
board to frequent embarrassment. Renewing their request to be 
seasonably furnished with a house for the accommodation of such 
destitute poor that may be entitled to public support under their 
ministration, and respectfully suggesting that the resolves referred 
to, do not in their understanding aiford a substitute, the Board of 
Overseers sjbmit the above to the favorable consideration of the 
City Council. 

(Signed) THOS. BADSER, Per Order. 

City of Boston^ May 23, 1825. 



OPINION. 

In making up our opinion on the questions now pending be- 
tween the City Council, and the Overseers of the Poor, respect- 
iag the powers and duties of the latter, we have coasidered first, 
the general provisions of the law on this subject ; and secondly, 
the Statutes which apply exclusively to the City of Boiton. 



11 

By the Statute, 1793, c. 59, towns may choose any number, aot 
exceeding twelve, 0verseers of the Poor, whosliall have the care 
and oversight of the poor, and see that they are suitably relieved, 
supported and employed, either in the work-house or other tene- 
ments belonging to the town, or in such other way and manner 
as they (the town) shall direct, or otherwise at the discretion of 
the overseers. By the City Charter, (Stat. 1821, c. 110,) the 
City Council now has all the power in this respect that was for- 
merly vested in the town. If there were no other Statute oa 
this subject, it is evident that the City Council would be author- 
ized to provide a house for their poor, and prescribe the manner 
in which they should be supported and employed in it ; or to 
cause them to be relieved at their own houses, or in other pri- 
vate houses, or in short, in any manner which in the discretion of 
the City Council should appear best ; and it would be the duty 
of the Overseers to comply with such directions. 

By the Provincial Statute, 8 and 9, Geo. 2. c. 3. (passed in 
May, 1735,) the town of Boston was authorized to erect a house 
for (he reception and emploj^ment of the idle and poor, and to 
discontinue the same if they should think proper; the house to 
be under the regulation of the Overseers of the Poor, who had 
power to make orders and by-laws for its government, subject t© 
the controul of the town, and to appoint the Master and other 
officers of the house. If there were no other law but those 
above mentioned, the City Council might in their discretion dis- 
continue their Alms-house, and require that their poor should be 
relieved and supported in some other place or other manner ; 
but as long as the City had a house for the poor, in pursuance of 
that Statute of 1735, the Overseers would have had the regula- 
tion and government of it. This last mentioned Statute furnish- 
es the only foundation for the claims of the Overseers ; and al- 
though there might possibly be a question whether it has not 
been virtually repealed, (at least so far as it relates to the gov- 
ernment of the Alms-house,) yet we have thought it more safe 
and expedient to proceed on the supposition that it remains in 
force, excepting so far as it has been clearly altered by subse- 
quent Statutes. 

In the year 1823, the City had erected what they called a 
House of Industry. If this is to be considered as the *' House 
for the reception and employment of the idle amd poor," pursu- 
ant to the Statute of 1735, the Overseers would have had the 
government of it, if no other provision had been made. But by 
the Statute of the 3d Feb. 1823, (1822, c. 56,) the Legislature 
gave the government of this House of Industry to nina Directors^ 
to be chosen by the City Council. If, therefore, this is the Alms- 
house, the government of it is taken from the Overseers, aad 
vested in the nine Directors; and the Statute of 1735 is so far 
repealed. The City Council could not, as we concwve, give to 
the Overseers any controul over this House, inconsistent with the 



12 

authority vested l\y law in the Directors. On the other hand, 
if this House of Industry is a distinct establishment, and not such 
a Poor-House as is contemplated in the Statute of 1735, it is clear 
that the Overseers hnve nothhig to do with it. It is equally clear 
that, whether the House is of one or the other description, the 
City Council has authority, according- to the Statute 1793, c. 59, 
to require that the poor should be relieved, supported, and em- 
ployed in that House. 

It may be proper here to remark, that although the law ap- 
pears 1o give an unlimited povver to towns to cause their poor t© 
be relieved in any manner whatever, yet there seems to be some 
limitation arising necessarily out of peculiar circumstances, and 
from other parts of the law. If, for example, a poor person 
should break a limb, or be so ill that he could not be removed 
without endangering his life, the Overseers would be bound to 
relieve him immediately, without carrying him to the poor-house, 
ev before he could be sent there, notwithstanding the town should 
have prescribed that as the place for maintaining the poor. 
There is another kind of exception, which though not required 
by law, seems to be called for by humanity and benevolence, a? 
well as by a regard to economy ; and that is, of those household- 
ers and others who require only partial relief, and who may be 
rendered more comfortable by a small supply of necessaries at 
their own houses, than by being wholly supported in a poor- 
house : and the undersigned would suggest to the City Council 
the expediency of pa<r>sing an Order for the relief and employ- 
ment of the Poor in the House of Industry, and to except from 
its operation the two classes of persons above mentioned. 

As to all those person who may be lawfully relieved, without 
being sent to the House of Industry, the care of them remains 
entirely with the Overseers; but as to all who ought by law, and 
the orders of the City Council, to be relieved and supported in 
that place, the Directors have the same powers, that the Over- 
seers have, to send them there, and have the sole power of gov- 
erning them after they are admitted. 

If the City Council has a right to require that all the poor, ex= 
cepting the two classes above mentioned, shall be supported in 
the House of Industry, it necessarily follows that the Overseers 
are bound to send all such poor there for relief; and if they 
should decline to do so, the remedy would be substantially the 
same as in any other town in the Commonwealth where the 
Overseers should refuse to provide for the poor according to law 
and to the directions of ihe town. 

These general views of the subject exhibit the opinions that 
we have formed on most of the points in controversy; but we 
proceed briefly to give a specified answer to each of the ques= 
tions contained in the annexed papers. 

To the first, ve answer, that in o'lr opinion the erecting and 
providing for the House of Industry, is a valid and legal exercise 



13 

of authority by the City Council ; and we also think that it may 
be considered such a Poor-House as is contemplated by the Stat- 
ute of 1735; though for the reasons above mentioned we have 
not thought it material to settle this last question. We have no 
doubt that it is a house in which the City Council may lawfully 
order the poor to be relieved and employed ; and that the poor, 
when there, must be reheved and employed by the Directors, 
and under their authority. 

To the second, we answer in the affirmative. It is impossible 
that two distinct and independent bodies should each have the 
whole of the authority in question ; and the Statute of 1822, c. 
56, has given this authority to the Directors. 

To the third — in our opinion the Overseers have no such right 
or authority. 

To the fourth — we see nothing in any of the Statutes referred 
to, which could prevent the town before the charter, or the City 
Council now, from ''directing the way and manner^' in which 
the poor should be relieved, supported and employed, as any 
other town in the commonwealth might do ; excepting only, that 
before the Statute of 1822, c. 56, if the city had seen fit to build 
and maintain a Poor-House, in pursuance of the provisions of 
the Statute of 1735, the Overseers would have had the direction 
of the house. 

To the fifth — the City Council has in our opinion the same au- 
thority in this respect, that the town formerly possessed ; and 
their votes, pursuant to that authority, are conclusive and obliga- 
tory on the Overseers. 

To the sixth — we see no necessity for the Overseers to exer- 
cise any authority over the poor in the House of Industry ; and 
the City Council cannot, as we app-^ehend, give to the Overseers 
any authority inconsistent with that which is vested in the Direc- 
tors by the Statute of 1822, c. 56. Of course we are of opinion 
that the Overseers cannot exercise any greater authority than 
that specified in the Vote of Sept. 29, 1823. This Vote howev- 
er does not appear to be a full exercise of the authority of the 
City Council ; and we would suggest the expediency of theit 
passing a formal Order, (if there is not such a one now in force) 
requiring that all the poor, with the exception of the two classes 
above mv^nti^med, shall be relieved, supported and employed, in 
the H u-^e of lodustry. 

To the seventh — If the City Council have passed, or should 
see fit to pass, an Order of the kind suggested in our preceding 
answer, the Overseers could not lawfully maintain the poor, who 
came within the terms of the order, at the expence of the city, 
at any other place than the House of Industry. The Directors 
of that house have the same power as the Overseers, to send 
there any of the poor persons referred to in this question. 
The eighth is answered in the preceding answer^ 

7 



14 

To the ninth — we are not aware of any further measures that 
can or ou"-ht to be taken by the City Coiinci) in this respect. 
"" WM. PRESCOTT, 

CHARLES JACKSON, 
Boston, June 21, 1825. DANIEL WEBSTER. 



CITY OF BOSTON. 

The Committee of the City Council, to whom was referred the 
Memorial of the Overseers of the Poor, of the 23d May last, 
havino- taken the same into consideration, respectfully 

BBFORT. 

That the subject matter of that memorial has relation to the 
resolves of the City Council of the 12th of May last, concerning 
which, the Overseers declare, that •' they do not feel authorized 
to co-operate in the measures there proposed ;" that they " could 
not feel justi5ed in relinquishing to the Directors of the House 
of Industry any of the tasks assigned to them by law," aud that 
they could not " consent to grant the permits as contemplated by 
said resolve," and notify the City Council that " unles a house 
is provided to which the Overseers can remove paupers, the 
city will be exposed to great expense." 

The tenor of this memorial was of a character indicating in the 
opinion of your Committee so great a misapprehension of the 
rights and duties of the said Overseers, and this misapprehension 
would, if acquiesced in by the City Council, result in conse- 
quences at once so serious and embarrassing, that they deemed it 
proper to put those rights and duties, at once, as far as was pos- 
sible, beyond all doubt or question, by laying the whole subject 
of controversy between the Overseers of the Poor and the City 
Council before council learned in the law, selecting such as had 
the greatest reputation in the city, and whose opinion would, as 
it was hoped, be conclusive with the Overseers, and certainly 
with the public. 

Your Committee, therefore, caused the Chairman to address 
the letter of the 4th of June, instant, to the Hon. William Pres- 
cott, Charles Jackson, and Daniel Webster, Esquires. This let- 
ter, the documents, accompanying, and the "- Opinion" of those 
three distinguished jurists, all of which are subjoined to this Re- 
port, constitute all that your Committee deem it necessary to 
state on the subject committed to them, and in conformity to the 
suggestions contained in that "Opinion" of the learned council, 
your Committee report the following Resolves, which are res- 
pectfully submitted. 

By order of the Committee. 

JOSIAH QUINCY, Chairman, 

Boston^ 21th June. 



15 

Resolved^ That the Overseers of the Poor be, and they here- 
by are directed to cause all persons, — who, frpm the nature of 
the illness under which they labor, or of the accident which has 
befallen them, are incapable, without endangering life, to be re- 
moved from the place where they are, to be relieved and sup- 
ported in such place, until they are capable so to be removed ; 
and as soon as they are capable of being removed, the said Over- 
seers are directed to CRuse them forthwith to be removed for 
further relief and support, to the House of Industry. 

Resolved^ That the Overseers of the Poor be, and they here- 
by are directed, as it respects those householders and others, 
who in their opinion require partial relief, and who may be ren- 
dered more comfortable, by a small supply at their own houses, 
than by being wholly supported in a Poor-House, to grant such 
partial relief and small supply of necessaries at their own houses. 

Resolved^ That the Overseers of the Poor be, and they here- 
by are directed to see that all poor and indigent persons, having 
lawful settlement in the city of Boston, and standing in need of 
relief, other than those belonging to the classes specified in the 
two preceding resolves, to be suitably relieved, supported, and 
employed in the House of Industry, according to the regulations 
and under the superintendence of the Directors of said House. 

In the Board of Aldermen, June 27, 1825. — Read and accepted, 
and the resolves passed. 

Sent down for concurrence. 

JOSIAH QUINCY, Mayor, 

In Common Council^ June 27, 1825. — Read and concurred, and 
the same Committee instructed to have the resolves and docu- 
ments printed and distributed, for the information of the inhab- 
itants. 

Sent up for concurrence. 

FRANCIS J. OLIVER, PresidenU 

In the Board of Aldermen^ June 30, 1825. — Read and concurred. 

JOSIAH QUINCY, Mayor, 

In Common Council^ June 27, 1825. — Ordered that the City 
Clerk give notice to the Overseers of the Poor, by furnishing 
each member of that Board with an attested copy of the forego- 
ing Report and Resolves. 

Sent up for concurrence. 

FRANCIS J. OLIVER, President. 

In the Board of Aldermen J June 30^ 1825. — Read and concurred, 

JOblAH QUINCY, Mayor. 



/ 



FOURTEENT^H 

ANNUAL, REPORT 



OF THE 



Mf Cf l#t^ # ^r#f wirfiDirf ^ 



OP THE 



CIT? or BO 



AND 



®ottnts ot Sttf f olfe. 



Max 1, 1826. 



«i 



BOSTONS 

TRUE AND GREENE....PRINTERa 
1826, 



CITX 0¥ BOSTON 



Office of the Auditor of Accounts, 

May 15, 1826. 

To the Hon. Josiah Q,uincy, 
Mayor of the City of Boston. 

Sir, — By an ordinance of the City Council " es- 
tablishing a system of accountability in the Expen- 
ditures of the City," it is enjoined upon the Audi- 
tor of Accounts to make and lay before the City 
Council, on or before the fifteenth day of May, an- 
nually, " a statement of all receipts and expendi- 
tures of the past year, giving in detail the amount 
of appropriation and expenditure for each specific 
object." In conformity to that provision, I have 
made, and have now the honor to lay before the 
City Council, the accompanying documents, num- 
bered 1, 2, 3, 4, and 5. 

The document No. 1 contains a Statement of all 
the ^Appropriations granted by the City Council, to 
meet the various objects of Expenditure; during 
the last financial year. No. 2 is a Statement of the 
Expenditures made during the year, under authori- 
ty of appropriations of the City Council. The dif- 
ferent branches of Expenditure are therein stated 
in detail, as far as can well be done, without making 
the document too voluminous; — and I have taken 
the liberty to make such remarks, under tlie appro- 



priate heads, as I have thought necessary to a pro» 
per understanding of the nature and effect of some 
of these expenditures. No. 3 is a Statement of the 
Income of the City, during the past year. No. 4 is 
a Statement in relation to the City and County 
Debt, showing the several variations which have 
taken place in the public debt, during the year; — 
and its amount, and character, on the first day of 
May instant. No. 5 is an Account Current oj the 
Aggregates of Income and Expenditure^ showing 
the actual balance in the Treasury, on the first in- 
stant. 

It will be seen, by reference to the seve- 
ral Statements of Income and Expenditure, that 
the expenditures of the year which has just 
closed, taking into view the expense of the im- 
provement in Court Street, will considerably exceed 
the Income of the City for the year. The follow- 
ing statement will show the amount of this ex- 
cess : — 

Actual Cash Expenditure within the year, as 
per Statement No. 2, ^352,154 43 

Actual Cash Income within the year, as per 
Statement No. 3, - - - - - - 329,216 82 



Balance ac^ainst the City, . - - - 22,937 61 

To which should be added, the expense of the 
improvement in Court Street, which was paid by 
the is^ue of Stock, - 30,000 00 

And tne payment, in part, for a let of land on 
Eliot Street, lor an Engine House, Watch House, 
&c. ; paid by the issue of Stock, - - - 1,700 00 

Making the whole excess of expenditure over ) 
the income of the year, and for which loans have > g54,637 16 
been resorted to, - - - - - ) 



In relation to this excess of expenditure, it may 



be proper to remark, that it is not attributable to 
ihi^ ordinary expenses of the City government, but 
has resulted from various public improvementSj 
which have been matured within the year, and are 
not of usual annual occurrence ; — and a portion of 
the expense of which may, therefore, be fairly con- 
sidered as chargeable on the resources of future 
vears. 

I am, Sir, respectfully, 

Your most obedient servant, 

WM, HAYDEI^, Jr. 
Auditor ofAccoimts, 



In the Board of Aldermen^ May 15, 1826. 

Read and sent down. 

JOSIAH QUINCY, Mayor. 



In Common Council^ May 15, 1826. 

Ordered^ That the communication of the Audi- 
tor, with the accompanying documents, be referred 
to the Committee of Finance, with such as the 
Board of Aldermen may join, to prepare a particu- 
lar statement of the Receipts and Expenditures of 
the City of Boston and County of Suffolk, for the 
past financial year, together with a particular state- 
ment of all City Property ; — and, also, to report 
what Tax ought to be laid, during the present 
financial year. 

Sent up for concurrence. 

JOHN R. AD AN, President 



In the Board of Aldermen, May 18, 1826. 

Read, and concurred ^ — and the Mayor, Alder-^ 



6 



men Bellows, Welsh, Loriiig, and Robbins, are 

joined. 

JOSIAH QUINCY, Mayor. 



CITY OF BOSTOM 

In the Board of Aldermen, June 12, 1826. 

Ordered^ That the Auditor of Accounts be, and 
he is hereby, directed to cause six thousand copies 
of the Annual Report of the Receipts and Expen- 
ditures of the last year, and the Estimates for the 
current year, together with a particular Statement 
of all City Property, to be printed and distributed 
for the information of the Inhabitants. 

Sent down for concurrence. 

JOSIAH QUINCY, Maxjor. 



In Common Council, June 12, 1826. 

This order being twice read, passed, in concur 
L'ence with the Board of Aldermen. 

JOHN R, ADAN, President 



No. 1. 

STATEMENT OF APPROPRIATIONS, made by the City 
Council, to meet the various objects of expenditure, during the 
financial year, which commenced on the first day of June, ISSS^ 
and closed on the thirtieth day of April, 1826, 



The following were included in the general appropriation billy 

passed June 21, lS2d, 

For the State Tax of 1824, - - - g26,898 50 

For Salaries and compensation to Instructers of 

all the Schools, except the Primary Schools, 38,000 00 

For Primary Scheols, - . » . 13,000 00 
For repairs, fuel, and other supplies, for all the 

Schools, - - - - , - 4,000 00 
For purchase of land, and erection of a new School- 
house at the south part of the City, - 21,000 00 
For raising a new story on the Eliot School-house, 

for the accommodation of Ward, No. 1, ^ 2,500 00 

For repairs on public buildings, - - - 3,000 00 

For Paving and repair of Streets, - - 30,000 00 

For widening Streets, - - - - ~ 15,000 00 

For Salaries of all City and County Ofiicers, 25,800 00 

For the City Watch, - - - - - 9,000 00 

For Lamps, Oil, and Superintendence, - 8,000 00 
For the Fire Department, including new Engines^ 

Hose, compensation, &c. - _ - 5,000 00 

For Bells and Clocks, - - - - - 700 00 

For Constables, - - - - - 1,500 00 
For care and improvement of the Common, Malls, 

and Fort Hill, 2,000 00 

For care and improvement of the Neck Lands, 300 00 

For Common Sewers, Wells, and Pumps, - 4,500 00 
For the Internal Health Department ; sweeping 

streets, removing house-dirt, and nuisances, 9,000 00 
For the External Health Department; expense of 

quarantine, except salaries,' - _ _ 1,200 00 
For the construction of Pipes to carry Water to 

the City Stables, ----- 550 00 

^mQ^nt carmi^ forward, 22O5948 50 



8 

Amount brought forward^ 220,948 50 
For the Overseers of the Poor, in addition to moneys 
received for the support of Poor belonging to 
other towns, - - . - 9^500 00 

For the Directors of the House of Industry ; in ad- 
dition to moneys received for the support of 
Poor belonging to other towns, and income 
from the farm at South Boston, 12,000 00 

Income from the establishment at 
South Boston, which amount the Di- 
rectors of the House of Industry 
were authorized to expend, by the 
terms of the foregoing appropriation 5,193 76 



17,193 76 

For erection of out-buildings, appendages to the 

House of Correction, at South Boston, 9,000 00 

For erection of a Stockade Fence, at the House of 

Industry, . - - _ 5^000 00 

For erection of a building at South Boston, for the 

reUef of male colored Poor, - - 1,600 00 

For Instalments of the City and County Debt, 15,000 00 

For Interest on the City and County Debt, 14,000 00 

For the payment of the Annuit}"^ for the purchase 

of George's and Lovell's Islands, - 400 00 

For Printing and Stationary, - - 1,800 00 

For the Survey of Routs, by which water may be 

brought from the country, - - 1,000 00 

For the County of SuiTolk ; including Courts, Jails, 

Jurors, Witnesses, &c. - - - 31,500 00 

For Incidental Expenses, and Miscellaneous Claims, 

not justly chargeable to either of the foregoing 

heads of appropriation, - - 4,000 00 

§330,942 26 
The following additional appropriations were 

granted by the City Council, at various times, sub- 
sequently to the passage of the general appropria- 
tion bill, viz : — 

For levelling and filling up the land of 

the City, lying west of Charles street, 2,000 00 

For erection of a building at South Bos- 
ton, for the relief of female colored 
Poor, - - - 1,000 00 

AmounU carried fomard^ 3000 00 330,942 26 



9^ 

Amounts brought foraoard, ^,000 00 330,942 §6 

For erection of a building at South Bos- 
ton, to be used as a Drying House 
for Oakum, a Slaughter House, and 
for the protection of agricultural im- 
plements, - - . 500 00 

For the arrangement of the ancient re- 
cords, original writs, executions, 
and other papers, in the Old Court 
House, - - - 400 00 

For Ihe purchase of a lot of land, on 
Pemberton's Hill, for an Engine 
House, ™ . „ 3,000 00 

Fox part of the purchase money of a lot 
of land on Eliot street, for an En- 
gine House, _ „ _ 500 00 

For payment of Interest on the balance 
of the purchase of the abovemen- 
tioned lot of land on Eliot street, 85 00 

t'oT building Reservoirs, - 8,000 00 

For common Sewers, Wells, and Pumps,^ 3,500 00 

For the High School for Females, 2,000 00 

For the erection of out-buildings, appen- 
dages to the House of Correction, 10,000 00 

For the construction of a Dyke, on the 

City's flats, west of Washington St. 1,000 00 

For the Directors of the House of In- 
dustry, - - - 5,000 00 

For the Stockade Fence, at the House 

of Industry, - - - - 3,000 00 

For the Overseers of the Poor, 800 00 

^ 40,785 00 



371,727 26 
It appears, hy the hooks of the Auditor's Office, that 
the aggregate unexpended balance of all the 
above appropriations amounts to - 19,572 83 

Leaving the actual expenditure of the last financial 
year, by authority of the abovementioned ap- 
propriations, (for the details of which expendi- 
ture, see statement No. 2,) at - ^352,154 43 
2 



,/■■ 



10 



No. 2. 



STATEMENT OF THE EXPENDITURES of the City of 
Boston, during the financial year, which commenced on the 
first day of June, 1825, and closed on the thirtieth day of April. 
1826. 



State Tax 0/1824; 

Paid into the City Treasury, in June 

1825, on account of the State Tax, 4,000 00 

Paid in July 1825, on the same account, 9,449 50 

Paid in March, 1826, in full of said Tax, 13,449 00 



26,898 50 



.Salaries and compensation to the Instructers of all the 
Schools^ except the Primary Schools : — 

Instructers of the Latin Scliool, in School 

street, - - - 5,610 33 

" •* English High School in 

Pinkney street, - - 3,433 33 

Instructer oi" tiie High School for Girls, 

in Derne street,* 375 00 

Instr-icters of the Eliot School, North 

Bennett street, - - 3,600 00 

John Tileston, emeritus Writing Master, 

attached to the Eliot School, 600 00 

Instructers of the Hancock School, in 

Hanover street, 3,686 67 

" " Mayhew School, in 

Hawkins street, - - 3,600 00 

" *' Bowdoin School, in 

Berne street, - - 3,600 00 

" " Boylston School, on 

Fort Hill, - - - 3,771 67 



Amounts carried forward^ 28,277 00 ^26,898 50 

_ * The High School for Girls has been established within the last finan- 
cial year, under direction of the School Committee, and with the sanction 
of the City Council. In this school, it is proposed to extend to females all 
the advantages of the higher branches of English education, which are de- 
rived to the male scholars in the English High School. It is conducted up- 
on the principle of monitorial, or mutual, instruction, and has been com- 
raenced under the most favorable auspices. 



11 

I 

I 

Amounts brought forward, 28,277 00 ^26,89 8 50 

Instructers of the Adams School, in Ma- 
son street, - - - 3,600 00 
" " Franklin School, in 
Washington street, - 3,600 00 

Tnstructer of the South Boston School, 800 00 

Instructor of the African School, in Bel- 
knap street,* - - 325 00 

Instructress of a School at the north 
part of the City, for colored chil- 
dren ; discontinued niJanuarj'^ last, 150 00 



Primary Schools ; — Compensation for 
their personal services, for rent 
of room, fuel, &c. paid to forty- 
eight Instructresses of the Primary 
' Schools, for the year, at g250 each, 12,000 00 

Paid to three other Instructresses, for 
services a part of the year ; three 
new Primary Schools having been 
established by the Committee,with- 
in the year, - - 460 56 

Paid for Rewards distributed to Scho- 
lars in the Primary Schools ; fifty- 
one Schools, $2 each, - 102 00 

Paid for Printing and other expenses of 

the Primary School Committee, 19 00 



36,752 00 



There being an unexpended balance of $418 44, which was 
not required for the Primary Schools, that sum was trans- 
ferred, by order of the City Council, to meet a deficiency in 
the appropriation for a new Engine House on Pemberton's 
Hill. 

Repairs, Fuel, and all other contingent 
expenses and supplies for the schools ; 

Expenses of repairing and cleaning the 
various School Houses, during the 
year, - - - 1,253 90 

Expenses attending the annual visita- 
tion of the Schools, such as the 
annual dinner, the medals, &c^ 1,104 62 



12,581 66 



Amounts carried forward, 2,358 52 §76,232 06 

"* The City pays one-half of the salary of the Instructer of the African 
School ; the other half is defrayed from a fund left by the late Abiel Smith, 
Esq.; " for the instruction, of People of Colour, in reading, writing, antl 
arithmetic." 



12 

Amounts brought forward, 2,358 52 ^76,232 06 

Paid for fuel, for sawing, splitting, 

and piling, - - 963 40 

Paid for lek for all tEe Schools, 175 00 

Paid for Record Books, Stationary, 

and other small supplies, 178 43 

Paid for taking down, repairing, and 
putting up, the Stoves in the va- 
rious Schools, - - 134 58 

Paid the salary of the Secretary of 
the School Committee, for six 
months, - - - 75 00 



Purchase of Land, and erection of a 
new School House at the south part 
of the City: — Cost of the lot of 
land on which the new Franklin 
School House, on Washington- 
street, (Ward No. 12,) is erect- 
ed, - - 6,000 00 
Interest on that amount 
to July 1, 1825, the 
time of payment, 133 33 



6,133 


3S 


8,794 


50 


6,582 
241 
211 


99 
43 

75 


36 


00 



3,884 93 



22,000 00 



Paid for Masons' work and materials 
in erecting said building, 

Paid for Carpenters' work and mate- 
rials» in erecting said building, 

Paid for Stoves and Stove funnels, 

Paid for filling up an old Cellar, &c,. 

Paid for drawing contracts, survey- 
ing, drawing plans, &c. 

The original appropriation of $21,000 00 having been 
found insufficient tc romolete the new School House, an ap- 
plication was raade, by the building Committee, and a fur- 
ther appropriation of $loOO was granted by the City Council, 
Jf 500 of which was withdrawn from the appropriation for rais- 
ing a new story on the Eliot School House, and $500 from 
that for repairs of public buildings. The lower floor is occu- 
pied by a Ward Room, an Engine House, &c. ; the remain- 
der of the building is disposed- of, for the different depart- 
inents of the Franklin School, which has been removed froni 
its former location in the old School House in Common (late 
Nassau) street. 

Jlmoy-nt carried forward, $102,116 99 



13 

Amount brought forward, ^lOSjllG 9? 

Raising a new story on the Eliot School House^for the 
accommodation of Ward No. 1. 
The object for which this appropriation was originally 
made, not having been commenced within the last financial 
year, the amount was withdrawn, to relieve occasional defi- 
ciencies in other branches of appropriation. 

Repairs on Public Buildings : — Expended for repairs 
of the old State House, painting 
the outside, cutting new windows, 
making scuttle on the top, kc. &c. 863 79 

Repairs of the City Stables, building 

a shed, &c. - - - 354 92 

Various repairs in and about the Ci- 
ty Offices, - - - 156 10 

Repairs at the old Faneuil Hall Mar- 
ket, - - - - 152 22 

Repairs of various Watch Houses, • 100 57 

Small repairs on buildings at Hospi- 
tal Island, on the Hay Scales, and 
other public buildings, - - 201 ^58 

— 1,829 28 

The appropriation being^ larger than was requisite, for re- 
pairing the public buildings, the last year, the sum ot $10QQ 
was withdrawn for other more pressing objects. 

Paving and Repair of Streets : — Paid - 

sundry paviours' bills, for work 
done in a great number of differ- 
ent streets of the City, 21,726 31 

Paid for Stones, Gravel, Bricks, and 

Lumber, for repairs of streets, 6,688 47 

For carting Stones, Gravel, &c. 4,077 98 

Paid for four Horses, Harnesses, &c. 

for work in the repairing of streets, 430 89 , 

^ Wages of Superintendent of the men 
at work in the House of Correc- 
tion, breaking stones for the streets, 440 00 

Paid to various laborers on the streets, 354 70 

Expenses of laying Sidewalks, against 

property belonging to the City, 263 38 

——"$32,981 73 



Additional appropriations, to the amount of $3000, were 
granted by the City Council, for Paving and Repair of Streets ; 
making the whole sum appropriated for that object $33,000. 
The additions were withdrawn, S2,000 from the appropriation 
for Raising a new story on the Eliot School House, $500 from 
that for the City and County Debt, ana ^500 from Repairs of 



Amoimt Qarried forward $1363928 00 



14 

Amount brought forward, g 136,928 OO 

■oubiic Buildings. The principal expenditures were for pav- 
Tnff and repaidng the Neck, Washington, (that part which 
xvfs lately OrangI,) Beacon, Hanover, Cambridge, Chardon, 
Sawkinsf Courtf Essex, South, Blossom, Prince Boylston, 
Purchase Cross, Common, Lynde, Somerset, Charter Broad 
Bread Custom-Housc, Temple, and Tileston Streets, and 
Ridgeway's lane, and Bowdoin squarfe. 
Widening Streets.^For land taken, and expenses in- 
curred by the City, in widening and improving 
the following streets, viz : — 
For the extension of Blossom street, 4,315 57 
On account of the extension of Tem- 
ple street to Sumner street, 2,423 54 
For the extension of Spring street to 

North Allen street, - - 1,500 00 

Widening Beacon street, - - 887 00 

" Court street, - - 800 00 

" Boylston street, - - 650 00 
" Thacher street, - 575 00 

" High street, - - 443 69 

To connect Poplar and North Allen 

streets, - - - - 400 00 

To widen Purchase street, - 300 00 

"■ Summer street, near Sea 

street, - - 277 00 

" Hanover street, - 239 75 

" Water street, - ,192 00 

" Derne street, - - 159 00 

" Pleasant street, - 127 00 

" Salem street, - - 24 66 

On account of Improvement at Pem- 

berton's Hill, - - - 111 49 

'» « May street, 100 00 

For surveying and drawing plans of 

various streets, with a view to im- ^ 

provements, _ - - - 272 00 
For legal services, in examining ti- 
tles to various estates, defending 
actions against the City. &c. 262 20 

Paid for removing door-steps, and 
other obstructions, from different 
streets at the north part of the 
City, - - - - - 223 10 

14,283 00 



Amount carried forward, ^151,211 00 



15 

Amount brought forward^ ^151,211 00 

Salaries of City and County Officers: — Paid the Sa- 
laries of the following officers, viz : 

Mayor, • - - - . 2,500 00 

City and County Treasurer and Col- 
lector, including clerk hire, fuel, 
and incidental expenses of his of- 
fice, ----- 3,000 00 

City Clerk, ... 1,50000 

Clerk of the Common Council, and 

Assistant City Clerk, - - 1,000 00 

Three permanent Assessors, ^1000 

each, 3,000 00 

Secretary of the Board of Firewards, 200 00 

Health Commissioner, - - 800 00 

Superintendent of Burial Grounds, 800 00 

Resident Physician at Hospital Island, 1,000 00 

Keeper of Hospital Island, - 350 00 

Judge of the Municipal Court, (to 

whom the Commonwealth pays a ' 

like sum,) . - ». - 750 00 

City Marshal » = - 1,000 00 

Clerk of Faneuil Hall Market, (ele- 

ven month's salary,) - - 916 66 

Messenger of the City Council, (ele- 
ven months' salary,) - - 458 34 

Auditor of Accounts, - = 1,000 00 

Three Judges of the Police Court, 
g 1,500 each, - 4,500 00 

Clerk of the Police Court, 1,500 00 

Assistant Clerk of the Po- 
lice Court, - - 600 00 

6,600 00 



City Watch : — Paid for services of the 

Watchmen employed by the City, 7,008 45 
For services of the Captain of the 

City Watch, - - . 346 67 

For Fuel, Oil, and other supplies, for 

all the Watch Houses, - 222 94 



24.87b 00 



The appropriation of $9,000 for the City Watch was found 
to be more than adequate to all the purposes for which it was 
granted. A transfer of $1,140 was, therefore, ordered by the 
City Coancil; to meet a deficiency in another appropriation. 



7,578 06 



Amount carried forward^ ^183,664 06 



16 

Amount hroughtforta^ard, ^183,664 08 

Lamps^ Oil and Superintendence : — Paid lor Oil and 
Wicks, for the public Lamps, 5,235 17 

For services of the Lamp Lighters, 3,793 07 

For new Lamps, Lamp Posts, Lad- 
ders, and all repairs of Lamps, 590 83 
For services of the Superintendent of 

Lamps, _ « - ,. 346 66 



The original appropriation of ^8,000 was insufficient to de- 
fray the expense of hghting the City, during the last finan- 
cial year, and the sum of $2,000 was added thereto, by the 
City Council. Of this addition, $860 was"*'withdrawn from 
the appropriation for the City and County Debt, and $1,140 
from that for the City Watch. This increase ot expenditure 
was caused by the great rise in the price of Oil, and by an or- 
der for lighting the lamps a greater number of nights in each 
month than formerly. 

Fire Department ;— Paid for new Hose for Engines, 
and for Hose Carriages, - 3,542 93 

For repairs and supplies, for all the 

Engines, - - 1,287 51 

For the new Engine from Philadel- 
phia, and her appurtenances, 1,166 00 

For the new Engine from New York, 

and her appurtenances, - 1,088 73 

For new Buckets, for the Fire De- 
partment, . _ - 966 25 

Premiums awarded to different En- 
gine Companies, for playing first 
and second, at various fires, 560 00 

Annual compensation to En- 
gine Companies, - 300 00 



9,965 73 



860 00 

Expenses of taking down walls hang- 
ing over the streets, after fires, 195 20 

Repairs of Engine Houses, - 17061 

Rent of Engine Houses, - - 80 00 

Various incidental expenses, of small 
amounts, a part arising from the 
Board of Firewards, and the re- 
mainder from the organization of 
the new Fire Department, 479 66 



The establishment and organization of the new Fire De- 
partment, within the la»t financial year, and the purchase of 
new Engines, and a lar§e quantity of Hose and Buckets, have 



9,836 95 



Amount carried f or tsDard^ $203,466 74 



17 

Amount Irought forward ^ ^203,466 74 

carried the expenses of this department beyond the amount 
anticipated at the commencement of the year ; and an addi- 
tional appropriation of $5,000 was made by the City Council, 
which was withdrawn from the appropriation for the City and 
County Debt. The introduction of an entirely new system in ^ 

the management of fires, and the strict scrutiny into the state of 
the engines, engine houses, &c. which has recently taken 
place, have been the causes of this increased expenditure, for 
the past year, and will probably require an equal sum for the 
year which has just commenced. After this, it is believed, 
that a much smaller sum will be adequate to the purposes of ~ 
the department. 

Bdh And Clocks : — ^Paid for ringing the Bells, to de- 
note the hours of the day, and for City and Ward 
meetings, and other public occa- 
sions, - _ - - 451 50 
For taking care of the public Clocks, 180 75 



Consiahles .-—Paid for services of Constables, in the 
preservation of the peace, on the Hill, at West 
Boston, - - - - 716 00 

For services, in notifying and attend- 
ing public meetings, - - 209 00 

For various other services, rendered 
on public occasions, and at other 
times, - - - - 394 9G 



Care and Improvement of the Common^ Malls^ and 
Fort Hill: — Amount expended for carting and' 
levelling dirt on the Common, and for work on 
the Malls, - - - - 298 92 

For repairs of fences at the Common 

and at Fort Hill, - - - 143 14 

For Trees, and work on the same, 86 88 

As it was not deemed necessary to expend the whole appro- 
priation of the last year for the Common, Malls, and Fort Jfill, 
the sum of $1,200 was transferred from that to another appro- 
priation, by direction of the City Council. 

Care and Improvement of the Neck Lands : — Paid for 
repairs of fences, and other work, on the Neck 
Lands, - - - - 141 67 

Expenses of drawing plans, and of the 

sales at auction in Noyember last, 152 06 



632 25 



1,319 96 



528 94 



293 73 



Amount carried Jorward^ ^206,241 62 



3 



18 - 

Amount brought forward, j^206,24l 62 

At the sa^le of Neck Lands, in November last, eleven lots 
were disposed of, at prices varying from 43 to 31 cents per 
square foot. On account of tiiat sale, there has been paid into 
the City Treasury, — 

In cash, " - - - - , - - $1,844 74 
Innotes of hand, secured by raortgage, 16,d02 69 

$lb,447 43 

Common Sewers^ Wells, and Pumps : — Expended in 
laying new Common Sewers, and in repairing 
Sewers, in diJEferent parts of ttie 
City, - - - - - 6,902 31 

For digging Wells, and putting in 
new Pumps, and for repairs of old 
Weils and Pumps, - - - 1,404 15 



8,306 46 



New Comnaon Sewers haie been laid by the City, within 
the last year, in Water, Kilby, Central, Milk, Broad, Temple, 
Charles, Salem, Ann, Blossom, Olive, Eliot, and Beacon 
Strtiets, and in Ridgeway's Lane, Lafayette Avenue, North 
Square and Liberty Square. The whole expense is, in all 
C':ises, assessed upon the individuals, for the benefit of whose 
estates the Sewers are laid. It will be seen, by reference to 
the statement of income, that more than $5,000 has been col- 
lected within the year, on account of those assessments; and 
the accounts for the remainder are now in a train for collec- 
tion. The system has fully answered the expectations which 
were entertained, when the business of laying Common Sew- 
ers in the streets was taken into the hands of the City ; and 
great advantages have resulted from having them under the 
coatroul of the City government. The original appropriation 
of $4,500 being insufficient, $4,000 was added by the City 
Council, $500 of which addition was withdrawn from the ap- 
propriation for Incidental Expenses. New wells have also 
been dug, in Court Square, State Street, Cross Street and Sud- 
bury Street, and various other public wells and pumps have 
been so far repaired as to render them useful at fires which 
jnay occur in their vicinity. 

Internal Health Department ; — sweeping streets, re- 
moving house dirt, and nuisances : — Paid the wa- 
ges of men employed in sweeping the Streets, 
and removing the Street Dirt, 4,939 46 

To men employed in collecting and 
removing the House Dirt, nui- 
sances, &c. - - _ - 2,174 10 

For Hay, Grain, and other supplies, 

for the City Horses, - -2,146 03 



Amounts carried forward^ 95259 59 ^214.548 08 



19 

Amounts brought forward, 9,259 59 ^214,548 08 

For Horses purchased for the City 
teams, - - 505 00 

For new Carts, - 166 12 

For Boats purchased for the 
transportation of the dirt 
collected from the streets, 
(great complaint having 
been made against its be- 
ing kept in the City,) 375 00 



1,046 12 

For shoeing Horses, and mending 

Carts, Wagons, and Harnesses, 669 70 

For wages of the Superintendent of 

the Ci^y teams, ■=- - - 523 66 



The appropriation of $9,000 made at the commencement 
of the financial year, not proving sufficient for the support of 
the Internal Health Department, additional appropriations, 
amounting to $2,506, were granted by the City Council ; 
$1,000 of which was withdrawn from the appropriation for 
the Female High School; and $1,500 from that for the House of 
Correction. The expenditure in this department will not be 
deemed too high, when it is considered that, besides the bene- 
fit of having the streets of the City kept clean, and the house 
ofFal regularly removed, the following items are fair subjects 
of credit to this department, viz : 

Work done for the City, entirely exclusive of the Health 
Department, amounting to - - 2,034 20 

Received for street dirt sold, as per State- 
ment of Income, . _ - 1,791 25^ 

Received for work done for individuals, 
and for keeping the horses belonging 
to the Committee on the Extension of 
Faneuil Hall Market, - - 446 09 



$4,271 54 

These credits would reduce the expense of cleaning the 
Streets and removing the house dirt, to about $7,000. Alhthe 
house ofltal collected by the City's teams, is removed to the 
City's farm at South Boston, and is used as food for the swine 
kept at that establishment. 

External Health Department^ — expense of Quarantine^ 
except Salaries : — Paid the wages and board of 
the boatmen employed in the Quarantine de- 
partment, - - - - 689 15 



llj499 07 



Amounts carried forward, 689 15 ^226,047 15 



20 

Amounts brought forward^ 689 15 g226,047 15 

Paid for a new small Boat, and , 

for repairs of the large Boat, 165 93 

For repairs of buildings on Rains- 
ford Island, for a Pump, for 



Medicines for the sick, &c. " 214 94 



The appropriation of ^9,500 made at the commencement 
of the financial year, for the Overseers of the Poor, being 
inadequate to their expenditures, a further sum of $800 was, 
upon their arpplication, granted to them by the City Coun- 
cil. It should be understood, that the above statement of 
their expenditures comprizes only the actual payments from 



1,070 02 



Construction of Pipes to carry water to the City sta'' 
hies: — Paid for lead pipe, suction, copper air 
vessel, &c. to conduct water from a well in 
Sudbury street, to the Gity stables, on Mer- 
rimack street, - _ - . - 550 00 

Overseers of the Poor: — Paid for Pensions and 
Grants, authorized \>y ih^ Board of Over- 
seers of the Poor, - - 4,575 83 

Paid on account of disbursements 
made by the members of the. 
Board of Overseers of the Poor, 
in their respective Wards, for 
the relief of sick and destitute 
persons, - - - - 2,758 77 

For support of persons in the In- 
sane Hospital, - - - 1,089 86 

Expenses of burying the dead 

poor, - . - - 655 25 

Paid to individuals, on account of 

support of paupers, - 322 63 

paid to other towns, on account 
of support of paupers belong- 
ing to the City, ». . . 255 0^ 

Sundry bills of articles furnished 
for the Alms House in Leverett 
street, - - . - 103 6r 

Paid on account of salary of the 

Clerk of the Overseers, - 385 00 

For fuel, printing, stationary, and 
for legal services, - - 62 46 



10,208 46 



Amount carried forwardy ^237,875 6S'^ 



21 

Amount brought forward^ ^237,876 6p 

the City Treasury. The Board of Overseers is vested with , 

the right to expend moneys received for the support of 
poor belonging to other towns, and considerable funds re- 
ceived from otlier sources, respecting the expenditure of 
which they are not required to render any account at the 
Auditor's office. 

Directors of the House of Industry : — Sundry ex- 
penditures for the farm, viz : — 

Purchase of Swine, Horse, Cows, 
and Oxen, - - - 

For Hay, Straw, Seeds, Tools, &c. 

For Wagon, Harness, and repairs, 

For Trees, - , - - 

For carrying Manure to the farm, 

For work done on the farm, 



3,034 46 


634 


05 


184 


12 


107 


13 


79 


00 


66 


12 



4,004 87 



Paid for a Boat, - 650 00 

For work in and about 
the buildings materi- 
als for the same, and 
for building a bank 
wall, - - 2,039 2fe 

For furniture for the 
House, such as Bed- 
ding, Chairs, Crock- 
ery, Hard Ware, &c. 662 85 

For Junk purchased, 382 0>9 

For Furniture, Fuel, 
&c. for the Direc- 
tor's room, - 92 50 

For a Funeral Car, 
bought for the use 
of the House, - 78 00 



Ordinary expenditures for the sup- 
port of the House, viz : — 

Paid for Beef, Pork, 
Fish, Flour, Meal, 
Rice, and Beans, 5,223 74 

For Tea, Molasses, 
Hops, and various 
small supplies for 
the House, 2,419 49 

For Cloth, Hats, Shoes, 



3^904 69 



AmomU carrkdfomard, 7,€43 23 7,909 56 $237,875 6S 



22 

Amounts brought forward, 7,643 23 7,909 56 §237,875 6a 
and other articles, 
for clothing, 1,634 73 

For Wood, - 917 98 

For Milk, - 470 41 

For removing Paupers 

to the House, 124 86 

For Books, Stationary, 

and Printing, 129 73 

Expenses of burying 

the dead, 114 00 

Carriage hire for the 
Directors, to South 
Boston, - - 99 00 

Paid expenses of pau- 
pers, incurred pre- 
vious to their being 
taken into the House, 107 57 



11,241 5! 



Paid the following salaries, viz : 

Superintendent, & fa- 

- milj, - - 937 50 

Assistant to the Super- 
intendent, - 550 00 

Chaplain and School 

Master, - - 447 18 

Physician and Medi- 
cines, - - 431 51 

School Mistress, and 
female Assistants in 
the House, 

Teamster, 

Clerk to the Directors 



355 71 




236 00 




7-5 00 






3,032 90 





22,183 9T 

The appropriation made for the Directors of the House 
of Industry, at the commencement of the last financial year, 
was $12,000. This sum being insufficient, a further appro- 
priation of $5,000 was granted by the City Coiineil. The 
Directors were, also, authorized to expend any income that 
might arise from the establishment at South Boston. Their 
authority to expend, has been as follows : — 

Original appropriation, - - 12,000 00 

Additional appropriation, - - 5,000 00 

Income from the following sources, viz : — 

Amounts carrud forward, 17,000 00 ^260.059 60 



23 

Amounts brought forward, 17,000 00 ^260,059 60 
From sales of Stock — Swine, Cows, 

Calves, and a Horse, - 2,344 77 

From work done by inmates of the 

House, - - 760 65 

From sales of Oakum, - - 921 93 

From sales of Vegetables, from the 

farm, - - - 525 51 

From sales of Sand, - 31184 

From sales of sundry articles from 

the House, - - - 241 43 

Received on account of expenses 

incurred for support of various 

Paupers, - - - 87 63 

5,193 76 



$22,193 76 



Erection of out-huildings^ appendages to the House 
of Correction^ at South Boston : — Paid for ma- 
terials for said buildings, such as Stone, 
Bricks, Lumber, Glass, Iron, 
Paints, Lead, &c. - - 6,655 79 

For Carpenter's work on the same, 4,856 03 
For Mason's work, - - 1,628 05 

For Slating, - - - - 854 77 

For wages of Blacksmith, - 325 50 

For digging a Well, for a Pump, 
forsurveying and drawing plans, 
digging Cellars, Vaults, &c. 1,011 52 



The appropriation of $9,000, made at the beginning of 
the year, being insufficient to complete the buildings at the 
House of Correction, $10,000 was subsequently added ; but 
a part of that amount being unexpended, $1,500 was with- 
drawn for another purpose. 

Erection of a Stockade Fence^ at the House of InduS" 
try : — Paid for Cedar Posts, for Lumber and 
Poles, for said Fence, - 3,421 70 

For digging Trenches, for Car- 
penter's work, for Spikes, &c. 1,660 66 



An additional appropriation of $3,000 was made, besides 
the sum of $5,000 originally granted, for the Stockade 
Fence. The expenditure, however, did not much exceed 
the sum first appFopriated. 



16,331 68 



5,082 36 



Amount carried forward, g280,473 64 



24 

Amount brought forward^ §280,473 64 

Erection of buildings at South Boston^ for the relief 
of coloured Poor: — Paid for materials and 
work, for the erection of two buildings, one 
for the relief of male, and the olher for/e- 
ma/e, coloured poor; — these buildings being in 
connection with the House of Industry, at 
South Boston, - - - - - 2,600 00 

Erection of a building at South Boston^ to be used 
as a Drying House for Oakum^ a Slaughter 
House, and for the protection oj agricultural irii" 
plements belonging to the City''sfarm : Paid for 
materials and work for said building, - 500 00 

Instalments of the City and County Debt : — Paid 
the annual Instalment of the five 
per cent. Loan of 1823, leav- 
ing g40,000 of that loan unpaid, 5,000 00 
Paid on account of the Loan for 
the erection of the Court House 
and Prisons in Leverett Street, 
leaving g70,000 of ^that Loan 
unpaid, - ' - - 3,640 00 



8.640 00 



The whole amount of the appropriation for the payment 
of instalments of the City and County Debt aot being ne- 
cessary for that purpose, the balance was used, by order of 
the City Council, to relieve deficiencies in other appro- 
priations. 

Interest on the City and County Debt : — Paid inter- 
- est on various Certificates of Stock and Notes, 
due from the City of Boston, and County of 
Suffolk, - - - - - - 13,341 43 

Annuity for the purchase of George's and LoveVs 
Islands : — Paid this year's annuity, being the 
amount which the City has contracted to 
pay, each year, during the life of the indi- 
vidual of whom those Islands were pur- 
chased, 400 00 

Survey of Routes, by which water may be brought 
from the country : — Expended for a particular 
survey of various routes for the introduction 
of -water, for making calculations respecting 
the same, and for a detailed report thereon, 566 25 



Amount carried forward^ S306, 521 S9 



25 

A7n,ount brought forwardy ^306,521 32 

Levelling and filling up Land of the City^ west of 
Charles Street: — Paid for carting dirt upon 

said land, 184 40 

The appropriation of $2,000, which was granted for this 
object, having been only partially used, the sura of $1,100 
was taken from it by the City Council for another pur- 
pose. 

'Arrangement of ancient Records, tfc. in the old 
Court House : — Paid for arranging records, 
original writs, executions^ &c. wiiich laid, in 
disorder, in the old Court House, - - 338 92 

Purchase of a lot of land. ^ on Pemherton'^s Hill^for 
an Engine House :— Paid Dr. Samuel A. 
Shurtleif for the lot of land on Pemberton's 
Hill, upon which the new Engine House 
stands ; he relinquishing all claim to damage, 
on account »f other land taken to widen the 
Street, in front of bis estate, - - - 3,000 O'G 

Krection of an Engine House on Pemberton'^s HilL'—r- 

Paid for Stone, and for Stone work, in that 
building, - - - - 1,735 72 

For Carpenter's work, and mate- 
rials, - - . - . 682 12 

For work in the cellar on Cis- 
tern, for Suction, for making a 
Drain, &c. - _ - 131 79 

For Slating the building, &c. - 122 77 



2.672 40 



The appropriation for this building was granted subse- 
quently to the passage of the general appropriation bill ;— 
and the amount was withdrawn from other appropriations; 
$1,200 from the Common, Malls, and Fort Hill, $1,100 
from Levelling and filling up the City's lands tcest of 
Charles Street, and $418 44 from Primary Schools. 

Purchase of a lot of Land on Elict Street for an 
Engine House : — Paid in part of the purchase 
money of said lot of Land, the remainder be- 
ing paid by a certificate of City Stock, for 
$1,700 487 2 

Building Reservoirs : — Paid the expense of build- 
ing the Reservoir in Liberty 
Square, - - - - 850 00 

On account of a contract to build 
Reservoirs in different parts of 



Amoimts carried forzmrd, 850 00 $313,204 26 

4 



26 



Jhnounts brought forrs)ard, 850 00 ^313,204 26 

the City, the contract not yet 
completed, - - - 1,900 00 

Paid on account of Reservoir in 

FrankHn Street, - - 206 71 

Expense of conducting water to 
the Reservoirs which are fin- 
ished, - - - - 481 56 



1 



County of Suffolk ; including Courts^ Jails^ Jurors, 
Witnesses^ is'c. : — Paid sundry persons, as per 
Vvj, bills, approved by the County Board of 
Accounts, - - - - " 3,090 32 

paid sundry persons, as per re- 
ceipts, authorized by the Coun- 
ty Board of Accounts, - 4,738 85 

To Coroners, Jurors, &c. on In- 
quests, - - - . 275 95 
To Jurors, at the several Courts, 7,810 71 

To witnesses, Constables, &c. for 
attendatice en the several 
Courts, - - - - - 6,0 JO 95 

Paid on the Mayor'« County drafts, . 
heAng for that part of the Coun- 
ty expenses which come under 
the controul of the Mayor and 
Aldermen, as exercising the 
powers formerly vested in the 
Court of Sessions, - - 6,103 50 



3,438 27 



High School for Females : — Paid on account of the 
expense of fitting up a part of the Bowdoin 
School, in Derne Street, to be occupied by 
the Hie-h School for Females, - - 935 89 

The sura of $2,000 was appropriated for the expense of 
establishing the Female High School ; but $1,000 was sub- 
sequently withdrawn for another object. 

Construction of a Dyke on the City's Jiats^ "tiDest of 
Washington Street : — Paid on account of la- 
bour and materials for said Dyke, - - 1,000 00 

Printing and Stationary : — Paid for Printing done 
. for the City, . - - 911 26 

For advertizing, - - 613 66 

For Blank Books and Stationary, 235 97 



1,760 89 



Amounts carried forward, 28,030 28 g320,339 31 



27 



Amounts brought forward, 28,030 28 ^320,339 31 
Paid over to the Treasurer of 
the Law Lfbrary, being the 
amount of Excise received from 
persons quaiiiied as Attorneys, 300 00 

2B,330 28 



Incidental Expenses artd. Miscellaneom Claims^ not 
justly chargeable to any of the foregoing heads 
of appropriation : — Expense of taking the 
Census, in 1825, according to an order of the 
City Council, - - . 607 05 

Fuel, Lights, &,c. for the use of 
the different departments of the 
City government, - - 479 93 

Powder for the use of the Militia, 319 42 

Paid for legal services, - - 250 00 

For services rendered the Asses- 
sors, Clerk hire, and Messin- 
ger, 346 25 

Repairs of Burial Grounds, Fu- 
neral Cars, &c. - - - 190 56 

Cost of a Wall on the City's land 

on Temple Street, - - 147 27 

Rent of Rooms, and other ex- 
penses of Ward meetings, ~ 138 85 

Expense attending the celebra- 
tion of the Anniversary of In- 
dependence, - - 125 00 

Allowance to Andrew Campbell, 
for services as Instructer at the 
Alms House, and House of in- 
dustry, - - - - 85 00 

Rent of Office occupied by the 

Clerk of the Commoa Council, 80 00 

Sundry expenses at the old Mar- 
ket ; — repairing Scales, remov- 
ing nuisances, &c. - - 62 30 

Case for books and papers, in the 

Mayor and Aldermen's Room, 56 57 

Fees for registering Deeds given 

to the City, - . - 50 25 

Reward allowed for arresting a 

rioter, - - - - 50 00 

Surveying and drawing Flans of 

City property, - - - 46 50 

Amounts carried forward, 3.034 95 ^348,669 59 



28 



Smouuis brought forward, 3,034 95 g348,669 59 

Repairing Scales and Weights be- 
longing to the City Hay Scales, 36 42 

Sundry small ^expenditures, for 
dilTerent objects, no one of 
•which amounts to twentv dol- 
lars, - . . -"^ - 413 4r 



3,484 84 



An unexpended balance remaining, of the appropria- 
tion for Incidental Expenses, $506 tliereof was -.vith drawn,- 
and carried, by direction of the City Council, to the credit 
of another head of appropriation. 



Whole amount of expenditure, ^352,154 43 



No. ^ 



«>. 



STATEMENT OF THE INCOME of the City of Boston, 
during the financial year, which commenced on the first day of 
June, 1825, and closed on the thirtieth day of April, 1826. 



Balance of money on hand, in the City Treasu- 
ry, June 1, 1825, - - - - ^ - 51.655 40 

Incomefrom Taxes: — Amount received on account 

I of Tax of the 

On account of 1 
c< 

a 

« 

Si > 



year 


1817, 


5 50 


'ax of 


1818, 


75 




1819, 


59 70 




1820, 


53 57 




1821, 


96 20 




1822, 


214 27 




1823, 


716 91 




1824, 


4,330 36 


« 


1825, 


181,428 90 



Incomefrom Sales of City Property: — Received of 
Peter C. Brooks, Esq. for land in Court 



186.906 16 



c(lmount carried forward J ^238,561 56 



29 

Amount brought forward^ ^238,561 56 

Street, sold to him, in connection with the 
improvement of said street, 10,000 00, 

Received of the United States, 
for the title of George's and 
Lovel's Islands, - - - 6,000 00 

Received on account of lands oa 
the Neck, sold in November 
last, being" ten per cent, of the 
amount of sales at that time, 1,844 74 

Received of Josiah Knapp, for 
the surrender of the right 
which the city possessed, of 
keeping a watch house in his 
estate in Washington Street, 1,000 00 

Received of John Green, Jun. 
being ten per centum of the 
purchase money of a lot of 
land near Washington Street, 
bought by the City, the last 
year, for a School House, and 
sold again, at auction, to said 
Green, . - - - 75 52 

Received for old buildings, stones, 
&,c. sold from the lot of land 
upon which the new School 
House, at the south part of the 
City, was erected, - - 298 10 

Received for an old Gun House 
on Hull Street, and an old 
building on Pond Street, sold at 
auction, _ _ - - 25 19 

Received for part of the old Ve- 
getable Shed, &c. at Faneuil 
Hall Market, - - - 17 95 

Received for an old Stove, from 

one of the public buildings, 10 00 

Received for the privilege of 
building arches under a side 
walk in Milk Street, - - 9 50 

19,281 00 



Smount carried fortxard $257,842 5f5 



30 

Amount hrought forward, ^257,842 5i 

income from Rents : — Reats of Faneuil Hall Mar- 
ket ;— Stalls and Cel- 
lars in the Market 
House, - - 3,708 50 
Meat, Vegetable, & Fish 
Stalls, without the 
House, - - 8,457 60 



12,166 00 



Rent of Shops, Ofl&ces, Chambers, 
and Cellars in the old State 
House, - - - . 3.664 IT | 

Rents of Mill Pond Lands, - -.« «- 

Rents of Neck Lands, 
Rent of a Ropewalk, on the Rope- 
walk Lands, - - - 

Rent of Deer Island, 

Rent of Cellar under the Ward 
Room, in Ward No. 3, 

Rent of House in Union Street, 

Rent of land on Bedford Street, 

The City's proportion, (being 
fifteen per centum,) of the 
fees received for weighing Hay, 
&c. 312 90 



3.664 


ir 


747 


65 


644 


20 


525 


17 


500 


00 


100 


00 


48 


00 


6 


00 



Income from the County of Suffolk: — Received for 
Jury Verdicts, Costs, Fees, 
Fines, &c. of the various Courts, 7,979 87 

Of the Treasurer of the Com- 
monwealth, for balance of ac- 
count of Costs in Criminal 
ca-ses - - - - 7,186 31 

For Licenses to Innholders, Vic- 
tuallers, &c. - - - 2,542 32 

For forfeited Recognisances, 851 85 

For Excise, on registered deeds, 700 19 

For rents of Court and Jury 
Rooms, and for various offices 
in the old Court House, and 
for the County House, - 720 00 

For support of State Criminals in 

the House of Correction - 214 26 



18,T14 09 



Amounts carried forward, 20,194 80 §276,556 65 



31 

Amounts brought forward^ 20,194 80 8276,566 65 

For Excise, received from per- 
sons qualified as Attorneys, 300 00 

For Excise, for the qualification 

of the Sheriff, . - - 40 00 

For Excise, from persons quali- 
fied as Justices of the Peace, 16 GO 

For Excise, for the qualification 

of the Judge of Probate, - 4 00 



Income from State Paupers : — For this amount re- 
ceived of the Commonvcealth, for expenses 
of paupers under care of the Overseers ol the 
Poor, - ... - 4,736 50 

For expenses of Paupers under 
the care of the Directors of 
the House of Industry, - 4,464 29 



income from the Health Department .'-—Received 

for sales of Street dirt, - 1,791 25 

Received for Quarantine Fees, 

Bills of Health, &c. - . 1,37100 

Received of the Commonwealth, 

on account of repairs on the 

buildings, at Rainsford Island, 197 23 

Received for the use of Funeral 

Cars, and for Funeral Fees, 1,349 75 

Received of the Committee on 

the Extension of Faneuil Hall 

Market, for keeping their 

Horses at the City Stables, 

and for work done by the City 

teams, - - . - 446 09 



Income from Common Sewers: — Received of vari- 
ous individuals, for the privilege of draining 
their estates into Common ISewers laid and 
owned by the City, - - 5,083 80 

Amount of an overpayment in 
1824, on a bill for laying a 
Common Sewer, repaid this 
year, . - . . IqO oo 



20,554 80 



9,200 79 



5,155 3^ 



5,183 80 



Amount carried forward^ J3 16,651 36 



32 

Amount hrought forward^ §5316,651 36 

Income from Interest : — Amount of Interest, re- 
ceived tvithin the year, on va- 
rious notes and bonds held by 
the City, and on moneys depo- 
sited in Bank, . - . > . 3^793 58 

Income from Licenses : — Received for Licenses for 
Public Exhibitions and certifi- 
cates, under seal of the City, 1,520 50 
The City's proportion of the 
amount received for Licenses to 
Innholders, Confectioners, Re- 
tailers, and Victuallers, - 1 ,453 00 
For Licenses of Cows and Dogs, 410 00 

— 3,383 50 



Income from Militia Exempts : — Received from 
persons between the ages of 35 and 45, ex- 
empted from Militia duty, by the payment of 
two dollars each, - - - - - 116 00 

Income from Improvements : — Received of various 
individuals, towards the expense of removing 
a building projecting into Tem- 
ple Street, 
For repairs in Thacher Street, 



Income from the House of Industry:— 

Sales of Stock; — Swine, Cows, 

Calves, and a Horse, 
For work done by Inmates of the 

House, - - . _ 

For Sales of Oakum, 
For Sales of Vegetables from the 

Farm, _ - « _ 

Fur Sales of Sand, 
For Sales of sundry articles from 

the House, - - - 241 43 

Received on account of expenses 

incurred for support of vari- 
ous paupers, - - - 87 63 



70 


GO 


8 


62 


Received for 


2,344 


77 


760 65 


921 


93 


525 


51 


311 


84 



78 62 



5,193 76 
Total amount of lacome of the City, ^329,2 16 82 



.33 
No. 4. 

STATEMENT IN RELATION TO THE CITY AND COUNTY DEBTo 



The amount of the City and County Debt, on the first day of 
June, 1825, was ----- g305,873 85 

Since that time, the following stock and notes 
have been issued, viz : — 

Amount borrowed, to meet the ex- 
penses of the C*:ty Govern- 
ment, in anticipation of the 
Taxes of 1825, - - 120,000 00 

Amount borrowed, to repay the 
sum advanced to the City, the 
last year, by the Committee on 
the Extension of Faneuil Hall 
Market, - - - - 91,500 32 

Amount of a Loan, authorized by 
an order of the City Council, 
passed November 2S, 1825, 20,000 00 

Amount of a Loan, authorized by 
an oVder of the City Council, 
passed December 19, 1825, 16,000 00 

Amount of a Note given for money 
deposited in the Treasury by 
the Mayor and Aldermen, as 
Trustees of Joanna Brooker's 
donation, - . - - 300 00 

Amount of sundry Notes given, in 
renewal of sundry other Notes 
which were due, and taken up, 39,185 00 

Amount of Stock issued for the pur- 
chase of an estate for the im- 
provement of Court Street, 30,000 00 

Amount of a Note, on account of 
the purchase money of a lot 
of land in Eliot Street, for an 
Engine House, Watch House, 
&c. - - - .. - 1,700 00 

Making the whole amount of — 

Stock and Notes issued, within the 

last financial year, - - - 318,685 3^ 

Ammint carried forwardj ^624,559 



34 

Amount hroiight forward, jj624)559 iV 

From which, there are to be deducted the fol- 
lowing payments on account of the City and Coun- 
ty Debt, within the last financial year, viz : 

Paid the whole amount of the Loan made in an- 
ticipation of the Taxes of 1 825, 1 20,000 00 

paid sundry Notes which were due 
and taken up, and other Notes 
given in renewal, - - 39,185 00 '}^ 

^aid an instalment of the Loan con- 
tracted for building the Court 
House, &c. in Lererett Street, 3,640 00 

Paid the second annual instalment 
of the five per cent. Stock of 
1823, .... 5,000 00 

Paid in full, the debt due from the 
City to the Committee on the 
Extension of Faneuil Hall Mar- 
ket, for moneys borrowed of 
said Committee in 1824 and 
1825, ... - 91,933 85 



Making the whole amount paid, within the last fi- 
nancial year, on account of the City and Coun- 
ty Debt, 259,758 85 

Aggregate amount of the City and County Debt, on 
the first day of May, 1826, exclusive of the 
Stock issued for the Extension of Faneuil 
Hall Market, - - - - - $364,800 32 

The character of the City and County Debt, on the first day 
of May, 1826, was as follows, viz : — 

Amount unpaid, of the Loan contracted for the erection of the 
Court House and Prisons in Leverett Street, payable in an- 
nual instalments of $10,000, and bearing interest at five 
per cent 70,000 00 

Amount due on a Note given for money deposited 
in the Treasury for a special purpose, at 
five per cent, interest, _ - - ^ IjOOO 00"" 

Amount unpaid of the Loan of 1823, payable in 
annual instalments of $5,000, bearing an in- 
terest of five percent. - - - - 40,000 00 

Amount of the Loan contracted for quietting cer- 

Amount carried foT'^k^ardj gill, 000 00 



35 

Amount brqught forward, ^llIjOOO OQ 

tain claims to the Rope walk Lands; pay- 
able in ten years, at four per cent, interest, 58,000 00 

Amount of a Loan, made in pursuance of an or- 
der of the City Council, passed September 
23, 1824, payable at the pleasure of the City 
after one year; a part bearing 4|, and the 
remainder 4| per cent, interest, - - 36,300 Oil 

Amount of a Loan authorized by an order of the 
City Council, passed July 25, 1825, to reim- 
burse the sums advanced to the City, in 1824 
and 1825, by the Committee on the Exten- 
sion of Faneuil Hall Market; this loan pa}'- 
able at the pleasure of the City, on thirty 
days notice, after one year, bearing different 
rates of interest, which average about 5| per 
cent. 91,500 32 

Amount of a Loan authorized by an order of the 
City Council, parsed November 28, 1825, 
payable at the pleasure of the City, on thir- 
ty days'* notice, after two years, at 6 per 
cent, interest, . - . . . 20,jOOO 00 

Amount of a Loan authorized by an order of the 
City Council, passed December 19, 1825, 
payable January 1, 1834^ at 5| per cent, in- 
terest, * - 16,000 00 

Amount of Stock issued by authority of an order 
of the City Council, passed December 28, 
1825, for the purchase of an estate for the 
improvement of Court Street; two-thirds 
payable at the decease of a person having a 
life-estate in the premises, at 5 per cent, in- 
terest, and one -third pa3'able in five years, 
at 5^ per cent, interest, - . - - 30,000 00 

Amount of a note given on account of the pur- 
chase of a lot of land in Eliot Street, for an 
Engine House, payable in March, 1835, at 5 
per cent, interest, .,,--- 1,700 OD 

Amount of a Note given to the Mayor and Al- 
dermen, as Trustees of Joanna Brooker's do- 
nation, for money deposited by that Board, in 
the City Treasury, payable on demand, at 
^ per cent, interest. . - - - 500 00^ 



Whole amount of the debt, May I, J826j 1364,800 3^ 



36 



No. 5. 



THS Cirrv OF BOSTOK9 

In its own Jlccount Current of Income and Expenditure^ for the 
financial year which commenced on the first day of June, 
1825, and closed on the thirtieth day of April, 1826. 

Dr. 

To amount of Expenditures, daring the year, as per Statement 
No. 2, . - - 352,154 43 

To amount charged in the Treasu- 
rer's Account,paid to Deputy 
Collectors, &c. - - 373 28 

„=___ 352,527 71 

To amount paid on account of small debts due 
and allowed, but not paid, previous to the 
commencement of this financial year, 1,167 30 

To amount of City Notes paid and taken up, dur- 
ing the year, including the reimbursement of 
the debt due from the City to the Committee 
on the Extension of Faneuil Hall Market, as 
per Statement No. 4, 259,758 85 

Deduct the amount paid on ac- 
count of the regular instalments 
of the City and County Debt, 
which is included in the above- 
mentioned Statement of Ex- 
penditures, - 7 8,640 00 

^ 251,118 85 

To amount paid, (by the issue of Stock,) for the 
purchase of an estate for the improvement 
of Court Street, - - - 30,000 00 

To amount paid, (by the issue of Stock,) on ac- 
count of the purchase of a lot of Land on 
Eliot Street, for an Engine House, - 1,700 00 

636,513 86 
To Balance of Account, being the amount of money 

In the City Treasury, May, 1, 1826j 14,616 32 

.j;65l5030 18 



37 
Vr. 

By amount of Receipts from various sources, as 

per Statement No. 3, - - 329,216 82 

By amount due and allowed, but not paid, to vari- 
ous individuals, on account of this year's Ex- 
penditure, -* - - - 3,128 04 

By amount of City Stock and Notes, issued during 

the year, as per Statement No. 4, 318,685 32 

$651,030 18 



38 



<S 



o 



v:3 












o 

o 

© 

o 









O CTj O Ci «o »-( c? 
•^ O O rH i-H CO CO 



Irt (M CO 00 CD t>. 
»0 CD T-( I— O 1> 
O COrH 05 Oi 1> 



lO CO 



OCX) CO 
00 



CO 
Ci 

CO 
00 

CM 



o 

CO 
CO 



O^ CO o 

oj o« o 

■«* l>. o 

CO Cti o 

^^ 1—1 o^ 



QO 



. be, 



o '- 



o 



>> 

Xi 



MS -a 

Q 3 






eo 



<u 






03 



^ KB ft) 

no OJ >^ C 



Sqo«*h 

*S I— I c 
© 

3 
05 



^-^ 



hi >-l 



g^cS'ScS^tS'^ 



o 

o © 

•—> m 

J3 o 



o 



m 

i-> 

03 

l=U 

3 

o 
o 



■ tn 

Of 

3 

• CS 

Cm 

o 



^§ 

hi CO 

.So 

CO . 

«4-. 

. O t3 



o* o o CS d 
■xs ^ "O 'O t: 



© 

hi 

QQ 

© 

bl 



3'PW 



•1^ 

M ^_ 

O OB O 

O-l «-i M 

"" b© i3 

^ " *- 



CO 
00 

\6 



© 
s 

. © 
© 



o 

00 
00 



m 

© 



o 
n3 



01 

6 6 6 6 6 f. 6 

"o 'o "O T3 'O 2 "TS 



© 

c 
o 



t2 3 o 



Cm 

• o • 

CO 

ra ©-a 

n 

3 

o 



P3 



s 

o 



*-» C4-< Ji 



o 



>. >1 >. >> >-. >, >, 

CQ PQ CQ Cq n CQ » 



also 



pq 



o 



© 



o o 
CQfQ 



o ** 

3^3 — 

cro "^ 

CO T3 •-" 



o 

© 

o -^ 

■- s 

, © c 

1- o 

so 
d ^ 

bD 

a 



CO 


- 


a> 


s 




o 


CO 




<M 


O 


O) 


«- 


CO 




o 


Cm 


-~o 


O 




>-. 










o 


O 


c* 


OJ. 




(-< 








■** 




Cm 




o 




»« 




o 




he 




s 




32 




«s 




q> 




h< 




H 




*x 




>f 




< 




« 




u 




< 



^ 



lO O I— I 00 
00 lO CO o 



Oi 
CO 



00 CO lO 

Ci 00 i> 
OOt-^CO 

co'c^ctT 

Ci 1— I CO 
<M 



Oi 

Oi 

00 



CO 

o 



O OOD 

©oco 

O COr-l 

o^co 
(M 



— c^ 

05^00^ 

eoi> 

in 



I 

o 

oggoo 
.2 00 J 



o 

o 



00 



o 
o 

3 

o 



^-©cS 



Cm JS 

2 I 

V- S S fc< 03 

-o a*_o,o 



eo <N 



o 

a 

© 

w 






© 



Cm ZZl 

© 

a 



"^ «_ — — _.'*- 

•M 'O ns T5 'O o 

CO Cm -"^ "*^ *"" *^^ 
o ■ n cQ c^ cd cd — i 

U ©-O 'O 'O "TS g 



s 
o 



© 
c^ 

a • 
ca 

"73 
00 

CO 
CO 

oi_ 

Oi 

«!= 
© 

3 . 



CO 




05 


0-- 


CO 


» 


o 


H 


00 


P* 


CO 

o 

CO 






|J-) 




to 


• 

-2 


P5 




s: 


ci 


pa 



CO 



O " O O C O 



T3 

ei 

d 
-a 

o 
H 



© 
> 
o 

ija 

© 



a> 
o 

. © s 

CQ © Cm 

o o <» 



© »i4 

° ^Qc2 

-D 'TS rg 
pQ "2 "S "< 



-I 



i- 



© 

3 
TS 



ctf cd cd 

D4 & P4 
• • • 

Coo 

'O T3 'O 
OCO 



CO 
01 

QO 



o 

O 



■^^^i ai^ C^ -ij-Al^^g^^e^ 



39 






>^ 



^ 



1 



PO O CO c^ ci 
Tf t^ ODO i> 



"I* 



CO o3o 

00 CJ lO 
i-< i> GO 



o 



O <S3 C? O O 

O »^ CO o o 

O O (T* O Tf 
o o -^ rr 

CO i> lO 



oo 

00 
■'S' 00 

vr> 1.0 

U^CO^ 
W i-O 



o 

CO 



<v 
O 

O, 



o 

O 



r3 «^ 



</i 



> 






OJ C 

s:Ht3 

S3 a 



' © I 
■ <u 

. CUCm 
3 O 






O 



t3 . 



02 ti 'oj — 



3 « 



tn 



o.S 



so 



«2e2<ii«« 






o aj 



C3 

-^ 

C 

o 

s 
a 

o 



o 



o 
o 
o 

c3 

O 

' <o 

s 

c3 
Xi 



o 

O 



• • • Oi • 


• • • ' 


• • *TJ • 


o 


© 


•« t^ 


•••««• 


tn • • ca 


n-^ 


■^ s -° 


. , ^ rt . 




aa 3 


. .gS^ . 


P « f^ 


• • 

gnizan 
ersons 


TS ffi «4- 




o c -r o 
.2-S 2^ 




^^^^ 



• • " * • OQ 

o o o O O p 

■TS ns "TS- T3 'o Q 



x >-> >-> fc-. >^ >^" 

PQQSCQCCQQpq 






• pi s 

•^ o 

if I I 

« o w 

>-l (« V. 



o o o 
13 n3 'TS 



^ p^ 



o 

03 
■»-> 

to cJ 
o . 

s 



o e 



o 






CO 



S.2 



s 

o 

© 
'5 6 

1^ 



lu )-i ;-■ 



o o o o 

1^ rg i-Q i-;3 



cocaco cQcacqfiqcQ 



a 

3 
O 



3 

u 

CS 

PQ 



S3 

=s 

o 

O 

I 

Cm 
O 

a> 

ctS 



<■ 



C« iO iO '— »^ o 
CO OOO t" 03 to 



o 
o 



o 
o 



Ci 



OQOirjooco o lO 00 

oi CO r>. I— 1 1— I o o OJ in 

ot>ojQOo»> a ooi-i 

CO-^ i> CO 0« Ort 



o 

CO 
1—1 



C« 3 ^ 

O 



03 S 

l-S '~' 

O o 

.S to 

w 3 



§o 



o 



3 s 



o 






• a • 

02 



e<3 

O 



o 






ej 



— « aj ^ 

J2 ^ o »-' 
!= S o SSl" 



^ O o ■ 

2 > j2 a 

C8 •-< "O I— • 



O 



tn OQ ' 



^•- 2 2 § fi M 

QH 2 »^ 



n3 

rf O O O o 
Ca^-TS T3 T3 >T3 

-a . . . 

M o c o d 

y "O "O "73 T3 
O O O O O 



o o 

ns T3 



.£ o 



o 

O C O O 

■TJ tS O T3 "TS 

o o -^ o o 



o 
oo 



O 



40 



S 



tH 


o 


r-i 


Ol 


f ro 


O 


TI< 


^ 


CO 


i- 


Oi 


CO 


C^l 


CO 


en 


-* 


T— < 


CO 


?— < 


r^ 


CI 


c:) 


on 


lA 


CO 






»^ 






yn 


o 


Of 


'*' 


r^ 


CO 


i> 


T— t 


t— * 


o> 


iO 




o 




•o 



W3 

o 



o 





o 



CO 



o 

o 






u 

S 

o 

a 
o 











115 


^c4 


r-H 


< 


cxT 

1— < 


O 


GOi« 


>j 


»-» 


r-,0 








s - 




5r> 


« s- 




S 






^ 


«j s 




*>. 


■^ c> 






^ o 




C^ 



53 O 



a 



«a 



.^ 






IS 

o 






o 
o 



eg 






T3 M 



c - 
Q) aj tn 

rt^ a 

o 



Cm 
O 



c^'^ S ico 

S -=5 ?^ S 

'-< 03 ♦J ^ C3 

o *; a Tj -^ 
*i & a is 

•-a ^ c3 CO 

S>- O *J ---QO 

rj g *., j= Jg 

© *^ j3 a >, 
J *j •*- o *^* 

co-a,2 « — 

<M a^ Or*- 

CO rt § £«« 
'^^ o S D, ° 

'^ S ® s a 
SSirt > « o 



a 

a 






■S a S CS 
a rt ns-s 

o fcC" ° 









Gj 






CO 

lO, 

-4-2 i 

a 

a 



©"^co 

-- C "T! 1—1 i>=5 

cu a S ^„ S 
© -. — i 






rt 



k3 






CD 

> 






a -p^ 
o 
® 



© 



CQ 






© '" -a 
^^ 

?3 © O 

■^ ao5 
pa G 



w " a ° g 

-a ® I »; 

a a 5^- -t^ 
«« g g o;S 

o a a *j ^2 

03 03 © ■:5 „ 

c» 2 2 t: o-^ 



«_2pS 

iri a "-^ tn ■" .1-1 
O o ^ 0^ <» »-■ 

c* © a »-' w » 

a ©O 2« S 
§ S ©-'« 2 



41 



ESTIMATE OF EXPEJVDITURES 

AND 

Ways and Means, for the present financial year. 



The Ordinance, " establishing* a system of accountability in 
the expenditures of the City," requiring that the Auditor shall 
in the month of February annually, make and lay before the 
City Council, an estimate of the amoimt of money necessary to 
be raised for the expenditure of the ensuing financial year, un- 
der the respective heads of appropriation, such an Estimate was 
laid before the City Council, on the 27th of February last. 
That Estimate was referred to a joint Committee, by whom an 
order was reported, which, after some slight amendments, was 
passed by the City Council, in the following form, viz : — 

ciTir OP BosTOir. 

An Order^ relative to Specific Appropriations. 

It is ordered by the City Council, that to defray the expenses 
of the City of Boston and the County of Suffolk, for the next 
financial year, which commences on the first day of May, one 
thousand eight hundred and twenty-six, and closes on the thir- 
tieth day of April, one thousand eight hundred and twenty- 
seven, the following sums of money be, and the same are here- 
by respectively appropriated ; that is to say : — 

For salaries and compensation to the Instructers of all the 
Schools, except the Primary Schools, 40,000 00 
For the Primary Schools, - - - 13,500 00 
For repairs, fuel, and all other contingent ex- 
penses, of all the Schools, - - 4,000 00 
For repairs of public buildings, - - 3,000 00 
For paving and repair of Streets, - - 30,000 00 
For widening Streets, - - - 25.000 OO 
For Salaries of all Cit}^ and County Officers, 29,000 00 
For the City Watch, - - - 9,000 09 
For Lamps, Oil, and Superintendence, - 10,000 00 

Amount carried forward^ ^163,500 00 

6 



42 

Amoimt brought forward, ^163,500 00 

For the Fire Department, including new Engines, 

Hose, and all repairs of Engine Houses, 10,000 00 

For Bells and Clocks, - - ' - 700 00 

For Constables, - - - 1,500 00 

For care and improvement of the Common, Malls, 

and Fort Hill, - - . - 0^500 00 

For care and improvement of the Neck Lands, 600 00 

For Commoa Sewers, Wells, and Pumps, - 5,000 00 

For the Internal Health Department, including 
sweeping streets and removing house dirt, 
and other nuisances, - - 12,000 00 

For the FiXternal Health Department, expenses 
of the Quarantine establishment, except 
salaries, - - - - 1,200 00 

For the Overseers of the Poor, exclusive of moneys 
received from other towns, (all moneys ac- 
cruing for state paupers to be paid into the 
Gity Treasury,) - - - 10,720 00 

For the Directors of the House of Industry, be- 
sides moneys received from other towns for 
the support of their poor, and income from 
the City's farm at South Boston, (all moneys 
accruing for state paupers to be paid into 
the City Treasury,) - - - 15,000 00 

For the completion of the Stockade Fence, at the 

House of Industry, - - - 3,000 00 

For the payment of the annual Instalments of the 

City and County Debt, - - 15,000 00 

For the paymentof Interest on the City and Coun- 
ty Debt, - - - - 15,000 00 
For payment of the Annuity for the purchase of 
George's and Lovell's Islands, in Boston Har- 
bour, - - - - - 400 00 
For payment for work already performed upon 
the Dyke, on the City's flats, west of Wash- 
ington street, - - - - 150 00 
For building Reservoirs, - _ - 5,000 00 
For Printing and Stationary, - - 1,800 00 
For the County of Suffolk, including expenses of 
Courts, Jails, House of Correction, and all 
other charges, except salaries, - 31,500 00 
For Incidental Expenses & Miscellaneous Claims, 
not justly chargeable to either of the fore- 
going heads of appropriation, - - 4,000 00 

Amount earned forward, g298,570 00 



43 

Amount brought forrsjard, ^298,370 Ou 

For probable abatement of Taxes, - 5,000 00 



And it is further ordered, that no excess in any 
of the respective appropriations aforegoing shall 
be allowed by the Auditor, or the Committee of 
Accounts, or shall be paid by the Treasurer of the 
City and County, unless authorized by an order 
of the City Council. 

The whole amount of appropriations granted in 
the foregoing Order is - - - g303,570 GO* 

Subsequently to the passage of the above or- 
der, there was appropriated "for the use of the 
establishment at South Boston, for the reforma- 
tion of Juvenile delinquents," - - 3,500 00 

And '* for the completion of the dyke on the City's 
flats, west of Washington street," - 1,000 00 

Making the whole amount of appropriations to 
defray the expenses of the present financial year, ^308,070 00 



City of Boston, June 6, 1826. 

The Committee of the City Council, to whom was referred the 
Annual Report of the Auditor of Accounts, in relation to 
the Receipts and Expenditures of the last year, with in- 
structions to report what amount of tax ought to be laid 
for the present financial year, have given due considera- 
tion to the subjects with which they were charged, and 
respectfully ask leave to 

REPORT :— 

That they find the whole amount of the appropriations already 
made by the City Council, to meet the expenditures of the 
current financial year, to be ^308,070 00, 

In considering the course of expenditure in preceding years, 
your Committee find that considerable difficulty has arisen from 
the want of some fund, placed at the disposal of the City Coun- 
cil, to meet such objects of expenditure as may occur c/le?- the 
passage of the general appropriations, which are granted at the 
commencement of the financial year. With so many different 
interests to consult, and at a period so favourable to improve- 
ments of various kinds, it is impossible for any Committee of the 
City Council, however minute may be their investigation, to 
anticipate every possible form in which the necessity of ex- 
penditure may arise. To relieve this difficulty, in some mea- 
sure, during the present year, the Committee believe that the 
'Circumstances of the City will authorize an appropriation of tie 



44 

sum of ^16,000, to meet objects of expenditure which the City 
Council may hereafter deem necessary, and for which no spe- 
cial appropriation has been made ; with the condition, that any 
part of this sum which may not be required for other purposes, 
shall be applied towards the extinguishment of the public debt 
of the City. This sum of §15,000, added to the amount of ap- 
propriations heretofore granted, will form an aggregate of 
^323,070 00 — to meet which, the Committee have the honour 
to submit the following 

Estimate of Ways and Means. 

Balanceofmoney in the City Treasury, May 1,1826, 14,516 32 

Income from City Rents, - - - 20^000 00 

Probable sales of City Property, - 10,000 00 

Interest on Bonds and Notes held by the City, 6,000 00 
From the Commonwealth^ for support of State 

Paupers. - - - - 10,000 00 
From the Health Department ; including quaran- 
tine fees, funeral fees, sales of street dirt, &c. 5,000 00 
From Assessments for Common Sewers, - 4,000 00 
From Licenses for Public Exhibitions, &c. 2,500 00 
County Rents, civil and criminal costs, fines, fees, 

Jury verdicts, licenses to retailers, &.c. . 20,000 00 

Outstanding taxes, small debts, &c. - - 11,053 68 

^103,0r0 00 
Leaving, to be provided for by tax, - - 220,000 00 



§323,070 00 

In conformity to the above statement, the Committee unani- 
mously recommend to the City Council to lay a tax of §220,000 
for the purposes of the City and County, during the present 
financial year. 

In proposing an increase of the Tax, the Committee think 
proper to recal to the recollection of the City Council the fact 
that, notwithstanding the increased expenditures consequent up- 
on the various public improvements which have been made 
within the last three or four years, the ratio of taxation has 
been much less than it was, for several years preceding the 
establishment of the City government. For the years 1819 
and 182U, the ratio was eighty cents upon every hundred dol- 
lars of valuation; and since that time, altnough the amount of 
Tax has been increased, jet the increase of taxable property 
has been in so much greater proportion, as to reduce the ratio 
to seventy cents upon the hundred dollars, v/hich was the basis 
of the last year's assessment. If the tax now recommended, 
should be passed by the City Council, it will amount to only 
seventy-seven cents upon the hundred dollars, even if it should 



45 

be found that there has been no increase of taxable proiierty 
since the last year. 

Upon the propriety of naeeting the ordinary expenditures of 
the City government, for each year, with resources raised with- 
in the year, and without recurrence to permanent loans, your 
Committee believe there can be but one opinion. In any great 
public improvement, the commencement and completion of 
which are to fall within the limits of a single 3'ear, but the bene- 
fits of which are to be extended to all future years, a propor- 
tion of the expense may, with justice, be deferred for future 
payment; but it does not need the force of an argument to 
prove, that all disbursements, which are of continual occur- 
rence, should be defrayed from an income simultaneous with 
the expenditure. 

With these views, the Committee respectfully recommend to 
the City Council the adoption of the annexed order. 
In behalf of the Committee, 

JOSIAH QUINCY, Chairman, 



An order levying a Tax^ to poy the expenses of the City of Bos- 
ton and the County of Suffolk^ during the current fnancial year, 

Ordered^—'Thai the sum of two hundred and twenty thou- 
sand dollars be raised, by assessment on the polls and estates of 
the inhabitants of this City, agreeably to law, to pay the cur- 
rent expenses of the City, and of the County of Suffolk, during 
the financial year, which commenced on the first day of May, 
1826, and will close on the thirtieth day of April, 1827. 

In the Board of Aldermen^ June 6, 1826.— Read and accepted, 
and the order passed. Sent down for concurrence. 

JOSIAH qUlNCY, Mayor. 

In Common Council, June 12, 1826. — The foregoing Report 
and Order being twice read, passed, in concurrence with the 
Board of Aldermen. 

\ JOHN R. ADAN, Preisdeni. ' 

Auditor's Office, July 12, 1826. 
It will be perceived that the foregoing Report and documents have no 
relation to the financial operations for the Extension of Faneuil Hall Mar- 
ket. The details of that improvement have remained, through the year, 
under the direction of a large Committee of the City Council ; by whom it 
has been deemed advisable, (considering the nearly completed state of that 
concern, and the consequent difficulty of making any satisfactory exhibit of 
it, at the present moment,) to postpone any public statement in regard to 
their transactions, until the completion of the improvement with which they 
were charged. In the course of two or three months, a detailed report will 
probably be made, embracing all the circumstances in relation to the erec- 
tion of the New Market House, and the improvements connected there- 
with ; which report will; doubtlesS; be published by the City Council, for 
general information. 

WILLIAM HAYDEN, Jr. Auditor, 



40 

REAL AND PERSONAL PROPERTY 

Of the City of Boston and County of Suffolkc 

Township No. 6, in the ninth Range, county of Penobscot. 

The Common. 

Fort Hill — and a lot of Land adjoining. 

Land on the Mill Pond. 

Upland and Flats, at the bottom of the Common, including the 
purchase from the former occupants of the Ropewalk Lands.^ 

Marsh on each side of the Neck. 

Two Malls on the Neck. 

A lot of Land at the head of the Ropewalks, occupied by the 
State for the Laboratory. 

A lot of Land on each side of the street leading from Washing- 
ton street to South Boston Bridge. 

Land on Temple street. 

A small wedge of Land on Front and Beach streets. 

A lot of Land on Eliot street, purchased for a Watch House, 
Engine House, kc. 

A lot of Land on Essex street, 560 feet 

A lot of Land on Prince street, leased for fifty dollars per an- 
num. 

Engine Houses, and the land on which they stand, in Milk, Ma- 
son and School Streets, Dock Square and Pemberton's Hill ; 
the latter built within the last year. 

House and Land on the Mill Pond, for Fire Hook and Ladder 
Company. 

Four Burial Grounds in the City. 

One do. on the Neck. 

One do. at South Boston. 

One Tomb in Copp's Hill Burial Ground, being the particular 
property of the City. 

One do. in the Granary Burial Ground. 

Nine do. in the South Boston do. 

Faneuil Hall, with the Stalls and Cellars attached thereto. 

The New Market House, at the east end of Faneuil Hall, to- 
gether with all the land and improvements connected there- 
with. * 

Old Town House and Cellars. 

Meat, Vegetable, and Fish Stalls, contiguous to Faneuil Hall 
Market. 

A Fish Stall, at the north part of the City. 

County Court House and land, in School street. 

New Court House and Prisons, in Leverett street. 

Old Court House, and Land connected therewith, in Court 
street. 

County House, and Landj in Court street. 



Mayhew 


do. 


Latin 


do. 


Adams 


do. 


Hancock 


do. 


Bowdoin 


do. 


Boylston 


do. 



^ 47 

House of Industry, House of Correction, two Houses for Coloured 
Poor, a Slaughter House, and other out-buildings, and six- 
ty-one acres of land at South Boston ; together with the 
stock on hand, the farming utensils, and various articles ap- 
pertaining to the establishment. 
Deer Island, and the buildings thereon. 
Hospital on Rainsford Island, built in 1819. 
Two Hay Scales and three City Pounds. 
A House in Union street. 
Ward Room, in Ward No. 3. 
Stable on the Mill Pond. 
Eliot School House, in North Bennet street. 

in Hawkins street, 
in School street, 
in Mason street, 
in Hanover street, 
in Derne street. 
Fort Hill, 
School House at South Boston. 
High School House, in Pinckney street. 
New Franklin School House, in Washington street, built within 

the last year. 
Old School House, in Common street, formerly occupied by the 

Franklin School. 
Nineteen Fire Engines; three of which, (including the Hydrau- 

lion,) have been purchased within the last year. 
Hose Carriages, 6 or 7 thousand feet of Hose, 310 pairs of 
Buckets, 20 Pump Hoses, Hose Screws, Caps, Trumpets, 
Badges, and various other implements appertaining to the 
Fire Department. 
The Boat Massachusetts, with her two small boats, and other 

appurtenances, in the Quarantine service. 
Twenty-five Horses, with Wagons, Carts, Harnesses, &c. in 

the service of the City. 
Five Funeral Cars, with Harnesses complete. 
One do. in the service of the Overseers of the Poor. 

One do. used at the House of Industry. 

Various public Wells and Pumps. 

Between 13 and 14 thousand feet of Common Sewers, laid by 
the City within the last three years, and now under the con- 
troul of the City government 
Nine Reservoirs constructed by the City, within the last year. 
1,147 Lamps. 
Market Scales, Weights, &c. 

BONDS, NOTES, AND DEBTS, DUE THE CITY. 

Notes received on account of the sale of the Ainois House Es- 



48 

late in Leverett street, secured by mortgage, 90,000 (jlO 

Notes received within the last year, on account 

of sales of Neck Lands, - - - 17,286 69 

A Note received on account of sale of a lot of 
Land at the south part of the City, purchased 
the year before last, for a School House, 679 70 

Various other Bonds and Notes, in the bands of 

the Cit> Treasurer, - - - 2,468 35 

Amount due on account of a lot of Land on the 

Mill Pond, sold the year before last, - 1,200 00 

Amount of uncollected Taxes, estimated at 10,000 00 

Amount due, on the first of May, from the Com- 
monwealth of Massachusetts, viz : — - 

For support of State Poor, 4,425 90 

For support of Poor, in House of Cor- 
rection, - - - - 1,160 05 

For Court charges, &c. - - 4,243 92 



9,829 87 
Amountof money in the City Treasury, May 1,1 826, 14,516 32 



gl45,980 93 

STATEMENT OF THE FRANKLIN FUND. 

Estimated amount of the Franklin fund, as stated in the last an- 
nual Report, 14,451 83 

Amount of increase, during the year, 4| per cent. 650 29 

Present value of the Fund, - - g 15, 102 12 

Donation of Mrs. Joanna Brooker and others, to the Selectmen of the Town 
of Boston, for the time being ; the interest of which is to be disposed of 
for the relief of poor Widows and sick people ^ at their discretion. 

One certificate of City five per cent. Stock, _ _ - 

Jedediah Leathe's Bond and Mortgage, - « - 

Robert New's do. do. 

John Redman's do. do. - - - - 

Benjamin Darling and Samuel Bradford's do. do. 

Thomas Cartwright's do. do. - - - - 

$3,970 05 
The interest on the above has been paid in equal proportions to the Aldermeritj 
and by them distributed, agreeably to the wills of the donors. 

Donation of Abiel Smith, Esq. to the Selectmen of the Town of Boston, for 
the time being, the Income of which is to be appropriated to the support 
of a School for the instruction of People of Colour in said toton, in read- 
ings writing, and arithmetic. 

20 Shares in the Newburyport Turnpike Road. 
20 do. in the Second New Hampshire Turnpike Road, 
5 do. in the Rhode Island Bridge Company, 
1 Share in the Boston Theatre, 
1 do. in the Boston Bath House. 
4000 Dollars United States 3 per cent, stock. 
200 do. do. 6 per cent, stock. 

4 Shares in Suffolk Bank« 



$300 


00 


272 


17 


666 


66 


1,231 


22 


1,300 


00 


200 00 



FIFTEENTH 



ANNUAL REPORT 



OF THE f ^ 

i 



/ / ^- */ 




Mf jTf f #li« ^ ^ii?#f nWilmrrsj 



OF THE 



CIT7 OF BOSTON, 



V 

AND 



Counts of Sm«o11N;i 



mAX 1, 18^1. 



BOSTON t 

t'RUE 4JSD QBEENE..,..PI^INTEBi^. 



••••••••**••••• 

•«#•••••'••••*• 



1827, 



*i.. 



CITY OF BOSTON. 



Office of the Auditor of Accounts, 

May 14, 1827. 

The Auditor of Accounts has the honor to laj 
before the City Council his Annual Report of the 
Receipts and Expenditures of the City^ for the 
financial 3^ear which commenced on the first day 
of May 1826, and closed on the thirtieth day of 
April 1827. The accompanying documents, num- 
bered 1, 2, 3, and 4, embrace views of the appro* 
prialions, expenditures, income, and public debt, 
sufficiently detailed, it is believed, for a full and 
faithful compliance with the pro-visions of that 
Section of the City Charter, which enjoins upon 
the Government of the City, the publication and 
distribution, for the information of the citizens, of 
annual and particular statements of its financial 
transactions. 

Refering to documents numbered 2 
and 3, it will be seen, that the amount 
of the actual expenditures, in money, 
during the financial year w4]ich has 
just closed, amounts to - ^37 1^126 09 

And that the actual ordinary income, 
in money, during the same period, 
amounts to - - 337,402 25 



Leaving a balance against the City, 
being an excess of expenditure over 
income, of - - $33,723 84 

If to this balance there be 
added, the amount paid by 



4 

the isstie of stock, for an es- 
tate taken to widen Mer- 
chants' Row, - 20,000 oa 

Deducting the amount of a 
note received on account of 
that improvement^ 3,000 00 

And leaving a balance of debt, from 
that transaction of 17,000 00 

It will result, that the entire financial 
operations of the last year present a 
balance against the City, of g50,723 84 

In the computation of this balance against the 
City, it may be said that it is not proper to reckon 
the payment on account of the improvement of 
Merchants' Row, that improvement ])eing of such 
a permanent character as to justify the postpone- 
ment of the princinaLpart of its expense to future 
years; but it must be observed, also, that in the 
statement of income, several items have been in- 
cluded, such rs the balance in the Treasury at the 
beginning of the year, and the amount of sales of 
City property, wuich are not fairly applicable to 
ordibctry annual expenditure, and which the City 
Council has determined shail not, hereafter, be so 
applied. 

The balance of money in the Citv Treasnrj^ on 
the first of the present month, was 835,640 02.— 
The following statement will show the manner in 
which that balance has been obtained. 

The receipts into the Treasury have been as 
^follows, viz.— 

Income from the ordinary sources of 
revenue, as per statement No. 3, 337,402 25 

Amount of a loan made in pursuance 
of an Order of the City Council, passed 
March a, 1827, .30,00 00 

dmount carried forward^ 367,402 ~25 



.Amount brought forward, 367,402 25 
Amount received for §95,000 
of 4-1- per cent ( jty Stock, 
sold al auction, October 20, 
1826, - 95,150 00 

From which, deduct tl^vi 
amount of other City Stock 
paid and taken up, for the ex- 
tinguishment of which the 
abovementioned 4 J per cent 
loan was negociated, 91,500 32 

Leaving in the Treasury, a 
balance, from that transaction, 
of - . 3,649 68 

Amount of notes transferred to the 
City by the committee on the exten- 
sion of Faneuil Hall Market, and paid 
in at the City Treasury, within the last 
financial year, - - 35,714 18 



Making the ioi'dMleceipts, in money, 
during the year, - 406,766 11 

The total Expenditures, in money, 
during the year, amount, as per state- 
ment No. 2^ to - 371,126 09 



MWV -^ 



Leaving a balance of money in the 
Treasury of the City, on the lirst day 
of May, 1827, of ^ g35,640 02 

In the Annual Report, submitted last year, the 
amount of the public debt of the City was stated 
at S364,800 32. Since that time, the final Report 
of the Committee on the Extension of Faneuil 
Hall Market, and Orders of the City Council au- 
thorizing other loans,, have verj^ materially increas- 
ed its amount. The changes which have taken 
place in the City Debt may be briefly stated as 
follows, viz : 



6 

Amount of the debt on the first of 
May, 1826, - - 364,800 32 

To which may now be added the en- 
tire debt contracted for the erection of 
the New Faneuil Hall Market, and for 
the improvements con*?ected therewith, 608,475 00 

Amount of stock issued for the pur- 
chase of an estate, to widen Merchants' 
Row, - - - 20,000 00 

Amount of a 42 per cent 
stock sold at auction, for the 
redemption of certain portions - 

of the Citv Debt, bearing 
higher rates of interest, 95,000 00 

From w^hich sum, deduct 
the amount of debt actual!}^ ^ 
extinguished with the pro- 
ceeds of the above mentioned 
4^ per cent stock, 91,500 32 



Leaving a balance of debt against 
the City, from that transaction, of 3,499 68 

- Amount of a loan made in pursuance 
of an Order of the City Council, passed 
Pvuirch 5, 1827, at 42 per <,ent interest, 
payable in eleven months, 30,000 00 



$1,026,775 00 
Deduct the amount of the regular 
annual instalments of the debt, paid the 
last year, - - - 15,000 00 

And the sum total of the public "~~~ ^ 
deht of the City of Boston, on the first 
day of May 1827, was - $1,011,775 09 

On the fir'^^t day of May 1^)28, there 
were in the City Treasury, bonds and 
note^3 the property of the City, amount- 
ing to idmotmt carried forward, 110,434 74 



Jmonnt brought fonvard^ 110,434 74 
To which may be added the amount 
of bonds and notes transferred to the 
City Treasuiy, by the Comimittee on 
the Extension of Faneuil Haii Market, 
yet remaining unpaid, - 183,995 64 

A note taken on account of the im- 
provement in Merchants' Row, 3,000 00 

And a note taken on ccount of the 
sale of a piece of land, or flats, near the 
Franklin School House, - 1,666 00 

Which make the whole amount of 
bonds and notes held by the City, g299,096 38 

In comparing the actual Receipts and Expendi- 
tures of the last financial year, with the Estimates 
which were presented and adopted at the com- 
mencement of it, there is certainly cause of regret 
that, notwithstanding the Revenue of the year has 
considerably exceeded its anticipated amount, the 
excess of Expenditure has been in so much greater 
proportion, as to leave a very considerable balance 
against the City. The unusual expenses incurred 
for the completion of the paving on the Neck, for 
widening streets, and for the organization and 
equipment of the Fire Department, go some way 
tojustify that expenditure. It is confidently hoped 
that the system which the City Council has re- 
cently adopted, of applying certain of its resources, 
annually, to the reduction of the public debt, 
and conforming the annual appropriations to the 
residue of income, will afford to this Department 
the grateful opportunity of presenting a more fa- 
vourable statement, in the Report of the next year ; 
but it is too apparent to be forgotten, that a mere 
change in the form of our financial arrangements 



8 

will not avail much, unles^s it is accompanied by a 
corresponding economy of expenditure. 

All of which is respectfully submitted. 

WM. HAYDEN, Jr. Auditor of Accounts. 

In the Board of Aldermen^ May 14, 1827. 

Read, and thereupon Ordered, that the Auditor 
of x\ccounts be, and be is hereby, directed to cause 
six thous md five hundred copies of the Annual 
Report of the Receipts and Expenditures of the 
last financial year, and the Estimates for the cur- 
rent year, together with a particular statement of 
all Cily property, to be printed and distributed for 
the information of the inhabitants. 

Sent down for concurrence. - 

JOSIAH QUINCY, .7|f^i/(?r. 



In Common Council^ May 14, 1827. 
Read and concurjed. 

JOHN R. ADAN, President. 



i 



STATEMENT OF APPROPRIATIONS made by the City 
Council, to meet the various objects of Expenditure, during the 
financial year which commenced on the first day of May, 1826, 
and closed on the thirtieth day of April, 1827. 



For Salaries and_ compensation to the Tnstructers 

of all the Schools, except the Primary Schools, 36,700 00 

For the Primary Schools, . . 13,250 00 
Fi>r repairs, fuel, and all other contingent expenses, 

of all the Schools, . . 4,237 40 

For the repair of the Mayhew School House, ,, 3,404 00 
For the erection of a fence, and making a well, at 

the Franklin School House, .612 60 

For building a brick wall at the Boylston School 

House, . . . 400 00 

For repairs of Public Buildings;, . . 1,000 00 

For paving and repair of streets, . 30,000 00 

For widening streets, . . 25,000 00 

For salaries of all City and County officers, 2^,000 00 

For the City Watch, . . 8,596 00 

For lamps, oil, and superintendence, . 11,350 00 
For the fire department; including new Engines, 

hose, and all repairs of Engine Houses, 22,000 00 

_Por Bells and Clocks, . . 700 00 

For Constables, . . 1,500 00 
For care and improvement of the Common, Malls, 

and Fort Hill, . . 2,500 00 

For care and improvement of the Neck Lands, 600 00 

For Common Sewers, Wells, nnd Pumps, 7,500 00 
For the Interual Health Department; including 

sweeping streets, removing house dirt, and other 

nuisances, . . 12,000 00 
For the External Health Department ; expenses of 

the Quarantine establishment, except salaries, 1,450 00 

Amount carried forward, 211,800 00 
2 



10 

Amount brought forward, 211,800 00 
For the Overseers of the Poor; in addition to moneys 
received for the support of Poor belonging to 
other towns, . . 12,520 00 

For the Directors of the House of Indus- 
try; in addition to moneys received for 
the support of Poor belonging to other 
towns, and income from the City's Farm 
at South Boston, ^ . 23,500 00 

For incomefrom the Farm at South Boston, , 

and from Poor of other towns, which 

the Directors of the Hguse of Industry M 

were authorized to expend, by the 
terms of the foregoing appropriation, 6,303 80 

— 29,803 BO 

For the completion of the Stockade Fence, at 

the House of Industry, . . 3,000 00 

For the erection of a Porter's Lodge, at the House 

of Industry, * . 300 00 

For the House for the employment and reformation 

of juvenile offenders, . 4,900 00 

For the payment of the annual instalments of the 

City and County Debt, . 15,000 00 

For interest on the City and County Debt, 43,000 00 

For the payment of the Annuity for the purchase of 

George's and LovelPs Islands, in Boston Harbour, 400 00 
For the completion of the Dyke on the City's Flats, 

west of SVashlngtou street, . 350 00 

For building Reservoirs, . . 6,000 00 

For Printing and Stationary, " . . 3,300 00 

For the County of Suffolk ; including expenses of 
Courts, Jails, House of Correction, and all other 
charges, except salaries, . 31,500 00 

For incidental expenses, and Miscellaneous Claims ; 
not justly chargeable to either of the foregoing 
beads of appropriation, , 7,000 00 

For probable Abatement of TaxeSj . 5,000 00 



^372,873 80 
It appears by the Books of the Auditor's Office, 
that the aggregate unexpended balance of all the 
above appropriations amounts to, . 4,821 01 

Leaving the actual expenditure of the last financial . - 

year, by authority of the above-mentioned appro- 
priations, (for the details of which expenditure, 
see Statemeat X^lo. 2;) at . g368 052 7^ 






STATEMENT OF THE EXPENDITURES of the City 
©F Boston, during the financial year which commenced on the 
first day of May, 1826, and closed on the thirtieth day of April, 
1827. 



Salaries and compensation to the Instructers of all the Schools^ 
except the Primary Schools ; — 

Instructers of the Latin School, in School 

Street, . 5,296 10 

u « u English High School, in 

Pinkney Street, 3,400 00 

Instructer of the High School for Girls, in 

Derne Street, 1,500 00 

Instructers of the Eliot School, in North 

Bennet Street, 3,653 33 

John Tileston, emeritus Writing Master, 
attached to the Eliot School, salary to 
the day of his decease, at §600 per an- 
num, . , . 321 67 
Instructers of the Hancock School, in Hano- 
ver Street, 3,600 00 
« « '^ Mayhew School,in Haw- 
kins Street, 3,600 00 
«' " " Bowd<»in School, in 

Berne Street, 3,600 00 

" <* « Boj^lston School, in 

V\ ashington Square, 3,600 00 
« " «t Adams School, in Ma- 
son Street, 3,550 00 
« «« « Frankliu School, in 

Washington Street, 3,561 12 
Instructer of the South Boston School, 800 00 

44 t* " African School, in Bel- 
" knap Street, 75 00 

Amount carried forward, -~ — - $65557 9X 






12 



J 



Amount brought forward^ 36,557 22 

The appropriation for the payment of the salaries of 
Instructers, the last year, being larger than was required, 
the sum of $3300 was withdrawn, to relieve deficiencies 
in other appropriations. In the Latin School, there 
are, at present, a Principal Instructor, salary $2000 ; a 
Sub-Master, salary $1200 ; and three Ushers, with 
salaries progressively increasing, from $600 to $800.— 
In the English High School, a Principal, salary $2000 ; 
and two Ushers, salaries progressively increasing, from , - » 

$600 to $800. In the High School for Girls, one In- -1 

structer, salary $1500. In each department of the En- 
glish Grammar, and Writing Schools, one Master, salary 
1 1900, and one Usher, salary $600. In the School at 
South Boston, one Master, salary $800; and in the 
African School, one Master, salary $600, The principal 
part of the salary of the teacher of the African School, 
for the last year, has been paid from the income of a be- 
quest made for that purpose, by the late Abiel Smith, 
Esq. The venerable John Tileston, to whom, since his 
incapacity from extreme old age, a salary has been al- 
lowed by the City, in consideration of a long course of 
services as an Instructor of the Eliot School, has deceas- 
ed within the last year^ and that expenditure has, of 
course, ceased. 

Primary Schools ; — 

Paid to the Instructresses of fifty-one Pri- 
mary Schools, in full compensation for 
their personal services, for rent of room, 
for fuel, &c.for one year, at ^250 each, 12,750 00 

Paid to two other Instructresses, for a por- 
tion of the year; two new Schools hav- 
ing been established within the year, 322 91 

Paid for Rewards, to distribute in the sev- 
eral Schools, for books and other ex- 
penses, , . 134 87 



i 



The sum of $250, was withdrawn from the appropria- 
tion for Primary Schools, and e«rried to the credit of 
another appropriation. 

Repairs, fuel, and all other contingent expenses^ 
and supplies of the Schools ; 

Paid for repairing and cleaning the various 

School Houses, during the year, l 082 12 

Expenses of visitation of the Schools, in- 
cluding the annual dinner, the medals, 
&e. &c. , . 1,293 68 



13,207 78 



Amounts carried forward^ 2,376 80 49,765 00 



(^ 



13 

timounts brought forzaard, 2,375 80 49,705 00 

Cost of fuel, sawing, spiittiug, and piling 

wood, &c. . . 1,052 98 

Paid for repairing, taking down, and put- 
ting up the stoves, in the different School 
Houses, . . 359 38 

Paid for record books, stationary, and fur- 
niture, . . 290 20 

Salary of the Secretary of the School Com- 
mittee, for the past year, " . 150 00 



4,228 



oo 



The sum of $362 60 was withdrawn from this appro- 
priation, and appropriated for building a fence and dig- 
ging a well, at the Franklin School. But the appropria- 
tion for repairs, &.c. of Schools, as thus diminished, hav- 
ing been subsequently found inadequate to the purposes 
for which it was granted, an addition was made to it, 
of $600. 

Repair of the Muyhew School House ; 

Paid for materials and labour tor the extension and 
repair of the Mayhew 5?chool House, in Hawkins 
Street, ". . 3,403 98 

This appropriation was made subsequently to the pas- 
sage of the general order for appropriations ; and the 
amount was withdrawn, as follows ; — 

From the appropriation for Repairs of Pub- 
lic Buildings, , . 2,000 00 
From the Reserved Fund, . 1,000 00 
From the appropriations for the City Watch^ "IQ-l ^^0 

- "• 3,404 00 

Upon the representation of the Instructers of the 
Mayhew School, an examination of this building was 
made by a Committee of the City Council ; and it was 
found to be absolutely necessary to the accommodation 
of the School, that essential repairs should be forthwith 
made. Upon their report, the appropriation was grant- 
ed ; a new porch has been built on the south west side of 
the building, and the space occupied by the former stair- 
way is thus thrown into the School rooms; an entire alter- 
ation has been made in the internal arrangement of the 
building, the location of the desks, seats, &c. which 
greatly conduces to the objects to which the building is 
appropriated. 

Fence and Well^ at the Franklin School House ; 

Expense of sinking a Well, putting in a Pump, and 
erecting a Fence, at the Franklin School House, 
In Washington Street, . . 604 00 



Amount carried forward, 58,001 34 



14 

Jfmount brought forward^ 58,001 34 

The appropriation for this object was made after the 
passag-e of the general appropriations, and was with- 
drawn as follows, viz ; 

From the appropriation for repairs, &c. 

of Schools, . . 362 60 

From the Reserved Fund, . 250 00 



612 60 
Brick Wall^ at the Boylston School House ; 

Paid for materials and work, in erecting a Brick - 
Wall round the yard of the Boylston School 
House, on Fort Hill, . . 400 00 

Th^ appropriation for erecting this Wall was made by 
the City Council, after the general appropriations were 
passed ; and the amount was ordered to be withdrawn 
from the Reserved Fund. 

Rp.pairs of Public Buildings ;— 
For this amount expended in various small repairs 
on different public buildings belonging to the 
City, . . . '. . 999 64 

The amount appropriated, the last year, by the City 
Council, for repairs of public buildings, was $3000. It 
having' been ascertained, in the course of the year, that 
the necessary repairs of the public buildings, generally, 
did not require the expenditure of so large an amount, 
the sum of .$2000 was withdrawn, for the special purpose ** 

of repairing the Mayhew School House. 

Paving and Repair of Streets ; — 

Paid for paving, flaging and edging stones, 
for stone for McAdamizing, for gravel, 
and other materials for paving and re- 
pairing streets, . 12,963 99 
Paid sundry paviours' bills of work done 

in various streets of the City, ' 9,588 59 

Paid laborers, for work done on the streets, 3,443 04 
Paid for carting stones, grarel, and dirt, 3,358 73 
Paid for horses, carts, harnesses, and tools, 615 37 



In stating the expenditures for Paving and Repair of 
Streets, during the past year, it is impossible to go so 
far into detail as to give the exact amount expended on 
each street; as the materials, such as paving stones, 
orravel, &c. have been bought at such times as were 
most advantageous to the City, and used in such quanti- 
ties, and at such places, as they happened to be wanted. 



29,969 72 



Amount carried forward^ 89,370 70 



15 

Amount brought forward, 89,370 70 

The largest items of expenditure have been incurred 
upon that part of Washin^^ton street denominate^ the 
JVeck, upoD Pemberton's Hill, Park, Beacon, Belknap, 
M V rtle, Staniford, Court, Washington, Milk, Devonshire, 
Federal, Atkinson, Congress, Battery March, Kilby, 
Central, High, Ann, Cross, Hull, Salutation, Salem, and 
Prince Streets, & Liberty Square. Out of nearly $3«\f>00, 
which have been disbursed in this depaitment, during" 
the last financial year, »t least $19,000 have been ex- 
pended upon the Neck. The paving of the Neck has 
novi^ been entirely completed, and that avenue to the - 
City is, probably, at the present moment, the finest paved 
road in the country. Besides the expenditure here ac- 
counted for, the Streets North, South, and We-^t, of the 
New Faneuil Hall Market have been paved, during the 
last year, by the Committee on the Extension of Faneuil 
Hall Market, and paid for from funds then in the hands 
of that Committee. It is probable that the expense of 
paving will be considerably diminished for several years 
to come ; — and that from $15,000 to $20,000, per annum 
will be sufiicient for this department. 

Widening Streets ; 

For land taken, and other expenses incurred, for 
widening and improving Streets, viz ; — 

Common Street, on Pemberton's Hill, 5,303 59 

Erection of a new stone and iron fence,^ oa 
the north and east lines of the State 
House Yard ; — this expense resulting 
from the former improvement of Sum- 
net Street, . . 4,808 66 

Washington street ; near the pro- 
vince House, 2,459 34 
At the corner of Essex street, 532 72 
On the Neck, near Roxbury line, 172 26 



3,164 31 



Court street, near Washington street, 2,407 00 

On account of the extension of Temple 

street to Sumner street, . ^ 2,020 00 

Pinkney street, 



Beacon street, 
Hanover street, 
Portland street, 
Merchants' Row, 
Oliver street, 



1,536 08 

1,587 34 

1,294 37 

872 50 

735 00 

500 00 



Derne street, 278 83 



Amounts carried forward^ 24*507 68 89,370 70 



16 

Amounts brought forzvard, 24,507 68 89,370 70 

Milk street, ^ . 261 62 

Purchase street, . 226 08 

Canal bridge, . 210 00 

Front street, . ^ . 148 40 

High street, . * 46 1 1 
Paid lor removing doors, steps, fences, 
&c. in various streets, at the north part 

of the City, . . 167 75 
Paid for surveying, drawing plans, and other 
small expenses, relating to the widening 

of streets, . . 161 25 



25,728 89 



Salaries of City and County Officers ; — 
Paid the Salaries of the following Officers, viz ; 

Josiah Quincy, Mayor, one year, 2,500 00 

W illiam Mackay, City and Coun- 
ty Treasurer and Collector, 
one year, . 2,000 00 

CJerk hire, fuel, and other inci- 
dental expenses of his office, 1,000 00 

— ^3,000 00 

Samuel F.McCleary, City Clerk, one year, 1,500 00 

Thomas Clark, Assistant City Clerk, and 
Clerk of the Common Council, one 
year, . . 800 00 

Nathan Webb, Assessor, one j^ear, from 

April 1, 1826 to April 1, 1827. 1,000 00 

Francis Green, Assessor, one year from 

April 1, 1826 to April 1, 1827, 1,000 00 

Samuel M. Thayer, Assessor, one month, 

from April 1, to May 1, 1826, . ' 83 33 

John Stevens, Assessor, eleven months, 
from May 1, 1826 to April 1, 1827, 

Samuel Norwood, Assessor, do. do. do. 

Henry Bass, Assessor, do. do. do. 

Samuel H. Hewes, Superintendent of Bu- 
rial Grounds, one year, 

Thomas Jackson, Acting Health Commis- 
sioner, to Dec. 25, 1826, 

Theodore Dexter, Resident Phy- 
sician at Hospital Island, from 
April 1, to June 13, 1826, 202 77 



916 


67 


916 


67 


916 


Q7 


900 


00 


575 


00 



Amounts carried forwardy 14,311 11 115,099 59 



17 

Amounts hrovght forzmrcK 14. 311 1 1-116,029 59 

Jerome V. C. Smith, rosideul Phy?irian at 

Hospital Island, tVom June 13, 1826, to 

April 1, 1827, 797 23 

Moses L. Hobart, Keeper of Hospital 

Island, part ot' the j'ear, . 262 50 

John Oliver, Keeper of Hospital Island, 

four months, to April 1 1827, 116 67 

Johnson Colby, Messeager to the City 

Council, one year, . 500 00^ 

Benjamin Pollard, Ciiy Marsha!, one year, 1,000 00 
Cale!) Hay ward, Clerk of Faneuil Hall 

Mnrket. one year, . 1,000 00 

"William Hayden, Jr. Auditor of Accounts, 

one year, . . 1,100 00 

Enoch Patterson, acting as Superintendent 

of Streets. &.c. under authority of the 

IVlayor and Aldermen, from May 23, 

1825, to April 1,-1827, at g 1,000 per 

annum. . . 1,855 56 

Stephen Codman, Secretary to the late 

Boardof Fire wards, to June I, 1826, 33 33 

Peter O. Thacher, Judge of the Municipal 

Court, one year, being equal to the &um 

paid him by the Commonwealth^ 750 00 

Benjamin Whitman, Judge of the Police 

Court, one year, . 1,500 00 

William Simmons, Judge of the Police 

{^ourt, one year, . 1,500 00 

Henry Orne, Judge of the Police Court, 

one year, . 1,500 00 

Thomas Power, Clerk of the Police Court, 

-one year, . 1,400 00 

William Knapp, Assistant Clerk of the 

Police Court, one year, 700 00 

— 28^326 4a 

City fVatch ; — 
Paid for services of Watchmen employet! 

by the City, during the year, 7.613 86 

Paid for service* of the special Watch, at 

Faneuil HaU Market, . 312 00 

Paid for the services of the Captain of the 

Watch, r . . ' 400 OQ 

Hent and repairs, fuel and other supplies, 

for watch h oases,: -. 165 65 



Amounts carried famard^ St493 5 1-1 43,425 93> 



3 



18 

Amounts brought forward, 8,493 51 143,426 99 
paid to the Widow of Jonathaa Houghton, 
a Watchman killed while in the service 
of the Uity ; this amount allowed by a 
special ordei of the City Council, 88 00 



As the whole amount of the appropriation for the sup- 
port of the City Watch was not required for that pur- 
pose, tiio sum of $404, was withdrawn by the City 
Council, and applied towards the repair of the Mayhew 
School House. ^ 

Lamps, Oil., and Superintendence ; — - 

Paid for Oil and Wicking, for the street 

Lamps, . 5,979 46 

Paid for the servic^-^ of Lamp Lighters, dur- 
ing the year, . . 4,648 52 

Pay of the Superintendent of Lamps, 400 00 

New Lamps, Lamp Posts, Ladders, and all 

repairs of Lamp^ . 318 14 



8,581 51 



The original appropriation of $10,000, being- insuffi- 
cient to meet the expenses of lighting the City for the 
past year, the sum of $1,350, was subsequently^ added to 
that appropriation, and withdrawn, $550 fcom the ap- 
propriation for salaries of Instructors, and $800 from 
the appropriation for building a Dyke on the City's flats 
west of Washington street. 

Fire Department ; — including New Engines^ Hose^ 

_ and all Repairs of Engine Houses ; — 

Paid for the new Hydraulion, with appa- 
ratus complete, . 1,013 50 
For hose carriages and reels, and hook and 

ladder carriage, . 1,428 55 

For hose and screws, copper pumps, &c. 3,502 01 
For fire buckets, , 867 95 

For caps, badges, trumpets, and torches, 4,092 94 
For all repairs of engine houses, and for 

building a hook and ladder house, 1,618 46 

For rents of engine houses, . 485 00 

For repairs and small supplies, for all the 

engines, . 6,70?- 65 

^nnual compensation allowed to the en- 
gine companies, in conformity to the 
ordinance establishing the £re depart- 
ment, . . 882 00 



11,346 1 



6p 



Amounts carried forward^ 20,598 06-163,353 62 



19 

Ainoimis brought forward, 20,598 06-163,^3 §2 

AUowaoce to a member of the fire depart- 
ment, for expenses incnrred on account 
of breakiog- a limb, while in the service 
of the department, „ 150 00 

Sundry expenses incurred under the late 

board of firevvards, . 199 04 

Sundry other incidental expenses, of small 

amounts, . . 415 S2 



The appropriation of $10,000 made at the commence- 
ment of the financial year, for the Fire Department, was 
soon found to be insufficient for its purposes ; — and the 
additional sum of $12,000 was granted by the City 
Council. The establishment and equipment of this De- 
partment, which was commenced the preceding year, 
could not have been completed, without a considerable 
expenditure at the outset ; — and it appeared to be due to 
those citizens who had volunteered their services as 
members of this Department, and to the expectations of 
the inhabitants generally, that nothing should be want- 
ing, on the part of the government of the City, to ren- 
der the system completely efficient. It is believed 
that the whole expense which has been incurred on ac- 
count of this Department, within the two last years, ig 
largely compensated, by the great additional security 
which it affiDrds to property within the City. A compar- 
atively small annual expense will, probably, be sufficient 
hereafter. 

Bells and Clocks; — - 

Paid for ringing bells to denote the hours 
of the day, ringing for City and Ward 
meetings, and other public occasions, 533 75 

For care and repairs of the public clocks, 162 50 



21,36g 42 



Constables ; — 

Paid to Constables employed to preserve 

the peace, on the Hill, at West Boston, 940 00 
For notifying^ and attending public meetings, 243 50 
For various other services rendered by 

Constables, . . 220 20 



Care and Improvement of the Common, Malls, and 
Fort Hill; — 

Expended for the repair and improve- 
ment of the frog pond, 2,474 08 



Q90 25 



1,403 70 



Amounts carried forward, 2,474 08-186,815 9^ 



20 

Amounts brought forward^ 2,4r4 08-186jSJ5 99 

For removing the oid gun house trom the 
common, and erecting a new one oa the 
flats at the bottom of the common 665 66 

For cartinsT and leveling dirt on the com- 
mon, and tor paving gutters, repairing 
fences, and other work, in tne mails, 496 74 

For trees, and work on do. 73 15 

For work at fort hill, . . 41 37 

\ 5,750 00 

Deduct amount received for in- 
dividual subscrijitions, towards jt 
the improvement of the frog 
pond, ^ . ^ 1,050 00 ^ 

Deduct, also, amount received of ^^ 

the Commonwealth, towards _ 
the expense of erecting a new 
gun house, ^0 00 

-_-_ 1,250 00 



Care and Improvemp.ni of the Neck Lands ; — 

paid for trees, and labor in setting them 

out, , . 257 70 

For repairing fences, * . 150 39 

For other work on the neck lands, 136 65 

For surve^fing and drawing plan?, 39 UO \ 



2,500 00 



583 74 



Cotiimon Sewers, Wells^ and Pumps ; — 

Paid for materials and labor, for the con- 
struction of various new, and the repair . 
of various t>ld. Common sevvers, 7,014 66 'l 

For a new pump in south mari^et street, 

and for re-airs of other pumps and wells, 485 30 



7,499 96 



The sum of $2,500 was vvHthdrawn from the Reserved 
Fund, and added to the appropriation of $5,(>0{) which 
w.is ofranted, a^t the commencement of the financial year, 
for Common Sewers, Wells, and Pumps This inade- 
quacy of the original appropriation arose from the unex- 
pected necessity in which the City was involved, of lay- 
ing a large and extensive Sewer in Mill Pond Street, 
owmg to the very imperfect manner in which the former 
Sewer in that Street was constructed, by the Mill Pond 
Corporation, under contracts with the town of Boston. 



Amount carried forward, iy<5399 6 



21 

Amount brought forivard^ 197,39-9 69 

Measures are now in operation, for recovering from that 
Corporation the expense thus incurred by the City.— 
Common Sewers, or parts of Sewers, have been laid, the 
past year, in Salem, Washington, Federal, [lanover, 
Prince, Cambridge, Hull, Pond, Richmond, Cross, Es- 
sex, Rowe, Ship, Court, and Portland Streets, Hench- 
man's Lane, and Hatter's Square. 

Internal Health Department ; — including Szveeping 
Streets^ and removing House dirt and other nui- 
sances ; — - 

Paid for labor in sweeping- the streets, and 

removing the street dirt, 4,279 59 

For labor in collecting and carrying off 

house dirt, and nuisances, . 2,594 38 

For hay, straw, grain, and vegetables, used 

at the City stables^ . 2,418 54 

For making new carts, repairing old carts 

and wagons, shoeing horses, repairing 

harnesses, &c, . 900 23 

For tools for the use of the blacksmith's 

shop and the stables, and for other small 

expenses, 
For five horses, . 

For swine to consume the bouse offal. 
For building a fence, and other repairs, at 

the City stables. 
For the services of the superintendent of 

the City stables and teams, one year, 



410 


95 


405 


00 


191 


63 


189 


11 


600 00 



11,989 43 



External Health Department ; — fCxpense of Quaran- 
tine, except Salaries ; — 

Paid for the service-^ of boatmen employed 

in the quarantine department, 600 57 

For repairs of boats and sails, 156 97 

For repairs of the buildings on Jlpspital 

Island, . 358 66 

For sundry supplies of medicine, bedding. 

Sec. for the Hospital, , 186 73 

For expenses incurred for boarding and \ 

nursing various sick and destitute per- 
sons, during the year, 145 00 



The expenses of the External Health Department 
iave been highet than usual, the last year, owing ta the 



l,44r 93 



Amount earned forxmrd^ 210,837 05 



22 - . - ' 

Amount brought forward^ 210,837 05 
oases of Small Pox which occurred in the City the last 
winter. -To the first appropriation of $1200, the sum of 
8250 was added, and withdrawn from a surplus of the 
appropriation for Primary Schools, 

Overseers of the Poor ■; 

Paid for pensions and grants allowed to 
various destitute persons, by the board 
of overseers of the poor, 4p07 50 

Paid to the treasurer of the board of over- 
seers, for diiibursements by the members ~ 
of that board, in their respective wards, 
for the occasional relief of sick and des- 
titute persons, . 3,750 00 
To towns and individuals, for the support 

of sundry paupers, . 1,084 49 

For expenses of burying paupers, 1,047 73 

For the support of insane paupers, at the 

insane hospital, . 1,316 66 

For salary of the clerk- of ihe board of 

overseers, one year, 420 00 

For legal services rendered the overseers, 81 09 
For books, stationary, and fuel, for the 

overseers office, ~ 49 30 

— ^— 12,256 79 
The appropriation originally made, the last year, for 
t5ie Overseers of the Poor, was $10,720 ; — hut the un- 
common severity of the winter having required a greater 
amount of expenditure in the Wards than was antici- 
pated, an additional sum of $1800 w^as granted by the 
City Council. , 

Directors of the House of Industry ; — 

Expenditures for the Farm ; — 

For stock ; — such as swine, cows, 

calves, &c. ^ 1,535 36 

• For corn, oats, hay, straw, trees, 
seeds, tools, repairs of wagon, 
and other expenses appertain- 
ing to the farm, 1,618 67 



3,154 0^ 



For work on buildings, and materials used ; 
topping chimneys, laying drains, sinking 
well and putting in pump, survejdng and 
drawing plans, 3,704 33 

Expended for the purchase of junky 1,265 16 



Amounts carried foward^ 8,123 53-223.093 84 



23 

Amounis brought forward, 8,123 52-223,093 84 
Ordinary Exjjenses of the House ; — 

For beef, pork, flour, meal, beans, ^ 
molasses, tea, milk, butter, salt, 

oii, tobacco, and liqours, 10,204 16 

Cattle for slaughter, 2,979 89 . 

Clothing, bedding, and small ar- 
ticles of furniture, 3,334 25 

Fuel, 2,564 80 

Transportation of paupers to and 

from the house, 411 11 

Carriage hire for the directors, in 

going to and from the house, 239 62 

Expenses of burials, 163 01 

Medicines, 155 18 - ^ 

20,052 02 

Salaries ; — ' , " 

Superintendent and famil}^, 1,000 00 

Assistant to the superintendent, 600 00 

Clerk hire ; including the expen- 
se of copying the tax books, 
for the use of the directors, 616 75 

Chaplain and school master, 467 53 

Physician, • 350 00 

School mistress, and female domes- 
tics, 341 00 

Teamster, 200 00 

^ -3,575 28 

Paid for legal advice and services, 60 00 

For books, stationary, fuel, &c. for the di- 
rectors office, and for various other 
small expenses incidental to this estab- 
lishment, . 255 44 



32,066 26 
Deduct amount of articles furnished from 
the house of industry to the house for 
the reformation of juvenile offenders, 
and charged to the latter house, 2,274 29 



To the first appropriation of $15,000 for the House of 
Industry, two other sums, amounting to $8,500 were sub- 
sequently added, by the City Council. Besides the 
amounts thus appropriated, the Ditectors of the House 
"^ere authorized to expend the Income from that estab- 



29,791 97 



Aipount carried forwardj 252,885 81 



24 • ; 

'' Amount hroughi forxs^ard^ 252,885 81 

llshment. Their authority to expend, therefore, has 
been as follows, viz ; — 

Amount of appropriations, 23,500 00 

Amount of income, a& per statement of 

income, 6,303 RO 

29,803 bO 
'■ Stockade Fence^ at the House of Industry ; — 

Expended for the completion of the stockade fence, 
round the lands belonging" to the city, connected 
with the House of Industry, at South Boston, 2,997 71 

Porter's Lodge, at the House of Industry ; — 

Expended for removing and fitting up a small build- 
ing, to be occupied as a Porter's Lodge, at the 
House of Industry, . - ' 300 OQ 

House for Reformation of Juvenile Offenders ; — 

Paid for work on the building, laying side 
walks, &c. to put the house in a situation 
suitable to the purposes for which it is 
now occupied, 885 04 

For furniture for the house, and tools and 
materials for the employment of its in- 
mates. 

For various supplies of food, 

For various ar'.icles of clothing. 

For fuel, oil, and soap, 

For books and stationary, 

For Salaries^ viz ; — 

Superintendent and family, at 

^600 per annum, 
Master shoemaker, 
Female domestics, 
School master^ 



Subsequently to the passage of the general appropria- 
tion bill of the last year, an appropriation of $3,500 was 
made, by the City Council, for the purpose of commencing 
and carrying on an establishment, at South Boston, for the 
reformation of Juvenile OiFenders, under the supervision of 
the Directors of the flouse of Industry. The sum of $300 
was, afterwards, withdrawn, for the purpose of fitting up 
a building, for a Porter's Lodge, at the House of Industry, 
The appropriation, as thus curtailed, was found to be 
inadequate to the necessities of the House of reforma- 





957 97 






814 84 

532 16 
904 45 
153 13 




365 33 






87 50 




, 


81 57 


- 




11 53 


545 93 






^4,793 52 



Amount carried forward^ 260,977 04 



25 

Amount brought forward^ 260,977 04 

,€on, and a further sum of $1700 was granted. It will 
be perceived by the foreg-oinsf statement of expenditure, 
that a very considerable part of the expense of the 
House of Reformation has been incurred in adapting the 
building to its present occupancy, and in procuring suit- 
able furniture. 

Instalments of the City and County Debt ;^— 

Paid the third annunl instalmentof the five 
\)9r cent loan of 1823 ; leaving ^35,000 
of that loan unpaid, 6,000 00 

Paid the fourth annual instalment of the 
loan for the erection of the court house 
and prison'* in Leverett street ; — leaving 
S60,000 of that loan unpaid, 10.000 00 



15,000 00 



Interest on the City and County Debt ; — 

Paid interest on various notes and certifi- 
cates of stock, issu^ed on account of the 
City of Boston and County of Suffolk ; — • 
including interest on the debt created 
for the Extension of Faneuil all V.^t- 
ket, for the time that has elapsed since 
the final report of the committee on that 
subject,- 39,"?03 68 

The first appropriation of $15,000 being insufficient 
to pay the interest on the Public Debt of the City and 
County, after the-Faneuil Hall Market Debt was thrown 
upon the Treasury, additional appropriations amounting 
to $28,000 were made for that purpose. The increased 
income, derived to the City from the new Market and 
Wharf, and from interest on notes transferred to the 
City by the Market Committee, has been sufficient to 
meet this increased expenditure. 

Annuity for the purchase of George's and LovelVs 
Islands, in Boston Harbour ; — 

Paid this year''s annuity, being the amount which?^- 
the city has contracted to pay, each year, durijof^' 
the life of the individual of whom those islands 
were purchased, 400 00- 

Construction of the Dyke on the City'^s Flats, west 
of Washington Street ; — • 

Expended for labor and materials, for said Dyke, 115 66 

The sum of $1150 was appropriated the last year, for 
&e completion of a Dyke on the City's Flats, west of - 

Amount carried forzi^ardy 315 99(3 33 
4 



26. 

Amount brought forward^ 315^996 38 

Washington Street, which had been commenced the 
year before. But the amicable adjustment of the con- 
troversy, which had existed for many years, between the 
City and the Boston and Roxbury Mill Corporation, hav- 
ing- rendered such a Byke unnecessary, the work was 
abandoned. The sura of $800 was, therefore, withdrawn, - 

to relieve a deficiency in another appropriation. 

Building Reservoirs ; — 

Expended upon reserToirs constructed by the city. 

within the year, ' 4,125 ^Q 

Within the last year, one Reservoir has been con- 
structsd in Summer Street, near the Stone Church ; — 
one in Noith Square ; — one in Bowdoin Square, and two 
near the Mill Creek. A considerable amount has, also, 
been paid, on account of Reservoirs built the latter part 
of the year before last. 

Printing and Siationary ; — 

Paid for printing done for the city, 1,505 9T 

For printing Webster's Eulogy on the 

_ deaths of Adams and Jefferson, 629 62 

For advertising, 783 78 

For blank books and stationary, 379 79 



3,299 16 



The appropriation of $1,800 was insufficient to defray 
the expenses of printing and stationary, and a further 
sum of $1,500 was granted by the City Council, and 
withdrawn from the Reserved Fund. 

County of Suffolk ; — including expenses of Courts^ 
Jails^ House of Correction^ and all other charges^ 
except Salaries ;^ 

Paid sundry persons, as per bills, approved 

by the county board of accounts, 8,952 81 

To jurors, at the several courts, 8,828 19 

To witnesses, constables, &c. for attend- 
ance at the several courts, 8,098 20 

Paid on county drafts drawn by the Mayor; 

being for thet portion of the county ex- ^f. 

penses which come under the control of 
the Mayor and Aldermen, as exercising 
powers formerly vested in the Court of 
Sessions, 7,426 07 



i 



Amounts carried forward^ ^ 33, 30S 27-323,421 20 



27 

Amounts brought forward^ 33,305 27-323,4^1 20 

Paid io sundry persons, on receipts author- 
ized by the county board of accounts, 3,473 42 

Paid to the treasurer of the law library, 
being the amount received as excise 
from attorneys, . 490 00 

Paid to coroners, jurors, &c. on inquisitions, 252 92 

Amount of work done at the county jail 
and court house, by teams belonging to 
the city, 113 08 



37,634 69 



Incidental Expenses, and Miscellaneous Claims ; — 
not justly chargeable to any of the foregoing heads 
of appropriation ;— 

Expenses attending the solemnities in con- 
sequence of the deaths of the Ex- Presi- 
dents Adams and Jefferson, 

Expenses of celebrating the fiftieth anni- 
versary of American Independence, 

Paid fees of counsel employed by the cit'y% 

For stoves, funnel^; hooks, weights, &c. for 
the new market, 

For fuel, Ughts, &c. for the city offices, 

For powder for the militia of the city, used 
at the fall review, 

For a new funeral car, and harness, 

For surveying and drawing plans ; — includ- 
ing the pay of the engineer, for .making- 
estimates, &c. in relation to a free bridge 
to South Boston, - 349 4g 

For services of a man employed 

in the market, 157 50 

For sundry petty expenses at the 
market, cleaning up, removing 
nuisances, &c. 69 55 



,234 


13 


,305 


77 


732 


14 


538 


92 


476 


42 


379 


22 


350 


00 



227 05 
For care and repairs of burial grounds and 

funeral cars, 173 35 

Expenses of a sale of city stock, at auction, 135 15 
Paid for a horse, for the. use of the city 

marshal, 125 00 

For clerk hire, for the former board of 

assessors, - 124 00 



Amounts carried forward^ 6,150 63-361^055 09 



28 

Amounts hrought forvsord^ 6,150 63-361,055 8-^ 
For recording deeds for the ciij, and 

searching records. 
For the use of halls, for ward mf^etin^s, 
For a carpel for the mayor a^id aidernaen's 

room, 
For services of a person- acting, temporarily, 

as deputy marshal. 
For expt-nses attending the settlement of 

the boundary line between the city and 

the town of Roxbury* 
For rent of office occupied by the clerk of 

the common coupcil, 
For expenses attending the sales at auc- 
tion, of sundry lots of land un the neck, 66 40 
For taxes on a township of land in the 

State of Maine, belonging to the city, 25 79 

Sundry small expenjiitures, for diiferent 

objeets, no one of which amounts to 

twenty dollars, 225 42 

6.996 90 



105 


00 


100 


00 


89 


31 


80 


00 


79 


75 


74 


60 



Additions, to the amount of $3,000 were made to the 
appropriation of 84,000 for Incidental Expenses and 
Misceilaneous Claims ; — and the amounts, thus added, 
were withdrawn. $1,800 from the appropriation for 
Salaries for Instructers, and $1,200 from the Reserved 
Fund. 



Amount expended under the respective heads ol 

appropriation, as per Statement No. 1, . 368,052 79 

Amount paid by the city treasurer, during 
the last year, for services rendered by 
deputy collectors employed by him, 380 00 

Amount paid out by the city treasurer, 
during the last financial year, on drafts 
drawn upon him previous to that year, 
the payment of which had not been be- 
fore demanded, 3.359 75 

. 3,739 75 
Deduct amount remaining unpaid, of the 
drafts drawn on the city treasurer, dur- 
ing the last financial year ; — which 
amount, though unpaid, has been allow- 
ed, and is included in the foregoing 
statement of expenditures, 660 45 

Amount of actual expenditures, in money, during 
the financial year which closed on the 30th ©f 
April, 1827, g37I,126 09 



4 



JVo. 3. 

STATEMENT GF THE INCOME of the City of BostoxT, 
^urirfo- the Gnancial year which commenced on the first day of 
I^ay 1826, and closed on the thiitieth day of April, 182r. 



Balance of money on hand, in the City Treasury, 

May 1, 1826. . . 14,516 3S 

Income from Sales of City Property ; — - 

Received on account of sales of lands on 

the neck, 1,570 60 

Received on account of sales of mill pond 
-lands, 1,936 50 

Received for a quitclaim of the city's right 
in a certain passage way, leading from 
State street to Doane street, ^ 1,500 00 

Received for a quitclaim of the city's right 
in a certain passage way, leading out of, 
Miik street, between the estates oi" Wil- 
liam rratt and Dav'd Hill, 

Received ior a narrow strip of land on 
Court street. 

Received on account of a piece of lan<l, or 
flats, on ISuifolk street, near the Franklin 
School House, 

Received for old buildings, stones, bricks, 
and various small articles, 

Income from Rents ;— 

Rents of the meat, vegetable, and 
fish stalls, in the vicinity of the 
old market house, previous to 
the removal into the new mar- 
ket house, . 3,361 80 



700 00 




470 00 


— 


185 13 




71 95 


6.434 IS 



Amounts carried forward, 3,361 80-20.950 50 



30 

Amounts Iroughi forward, 3,361 80 20,556 50 

Rents of stalls and cellars in the 
old market house, previous to 
the removal into the new house, 1,737 88 

Rents of stalls and cellars in the 
new Faneuil Hall Market, from 
August 26, 1826, to March 31, 
,1827, ~ 14,895 64 

Fees received for weighing at the 

public scales, in the market,' 276 07 

20,271 39 

Rents of shops, offices, chambers, and cel- 
lars, in the Old State House, 3,861 38 

Received on account of fees for 
wharfage, &c. at the city's 
wharf, east of Faneuil Hall 
Market, 1,600 00 

Rents of shops on the city's wharf, 

north of the mill creek, 118 00 ' 

1,718 00 

Rents of mill pond lands, 860 54 

Rents of neck lands, 615 70 

The city's proportion, (being fifteen per 
centum,) of the fees received at the 
hay scales, 248 71 

Received on account of rent of deer island, 100 00 

Rent of cellar under the Hancock school, 100 00 

Rent of land near South Boston Bridge, 75 00 

Rent of a hcuse on Ann street, on land 
purchased by the committee on the ex- 
tension of Faneuil Hall Market^ 48 89 

Rent of a small house on Union street, 48 00 

From a religious society, for use of ward 

room in ward No. 12, 39 00 

Rent of land on Bedford street, 6 00 



2r,992 6i 



Income from the County of Suffolk ; — 

Received of the Treasurer of the Common- 
wealth, for balances of accounts of costs 
in criminal cases, &c. 

Received for forfeited recognisances, 

For fees taken at the Police Court, 

For fees, at other courts, 

For licences to innholders. &c. 



Jimounts carried forwardf 15,401 42-48,943 11 



4.243 


92 


3,800 


00 


2,751 


88 


2,332 


50 


2,273 


12 







31 

Amounts hr ought for xsd arch 15,401 42-48,943 if 
Received of the treasurer of the Common- 
wealth, for support of State paupers in 
the house of correction, 2, 165 60 

Received for fines an^l costs, 2,030 26 

For costs paid by defendants, 1,630 46 

For jury verdicts, 1,400 00 

For excise from attorneys, 490 00 

For excise on registered deeds, 226 19 

For excise from justices of the peace, 28 00 

For county rents, viz : — rents of court and _ 

jury ijooms, nud offices, in the old court 
house, and of the county house, 878 75 



24,250 58 



Income from State Paupers ; — 

For this amount received of tb,e Common- 
wealth, for support of State paupers, in 
the House of Industry, 7,490 02 

For assistance furnished to paupers out of 

the house, by the overseers of the poor, 2,150 75 



9,640 77 



Income from the Health Department ; — 

Received for funeral fees, 1,754 99 

For quf^rantine fees, bills of health, &c. 1,391 00 
For sales of dirt collected from the^treets, 1,265 56 
Received of the Commonwealth, for re- 
pairs of buildings, and other expenses, 
incuired at Rainsford Island, 695 66 

Of the committee on the extension of Fan- 
euil Hall Market, tor keeping their team 
at the city stablas, 229 35 

For old horses, wagon, an^jji boat, sold, 147 32 

For work done by the city teams, for dif- 
ferent individuals, 69 00 



5,552 88 



Income from, Common Sewers ; — 

Received of various individuals, for the privilege 
of draining their estates into common sewers laid 
and owned by the city, •1,772 05 

Income from Licenses ; — 

Received for licenses for public exhibi- 
tions, and certificates under the seal of 
the city, 2,189 50 



Amounts carrried forward^ 2,189 50-90,159 30 



32 

Amounts hrmi gilt fovwnrd^ 2,189 50-90.159 3^ 
The city's proportion ol the amoiini re- 
ceived for licenses to innbolders. con- 
fectiooers, re:tulftts, and victuallers, 6r5 00 

For licenses of cows and dogs, 30«' (JO 

— 3,172 50 



Income from hnprovements ; — 

Received from various individunls towards 
the expense incurred by the city in 
v^^idf^ning Merchants Row, 2.075 00 

Received for sales of old buiiding-s, taken 

down to widen Merchants Row, 343 16 



2,418 16 



Income from Militia Exempts ; — 

Received from persons between the ages of 35 and 
40, exempted from militia duly, by the payment 
of two dollarsi each, 484 00 

Income from Interest ;•— 

Received, within the year, for interest on various 
notes and bonds held by the city, and on moneys 
deposited in bank, 12,852 69 

Income from the House of Industry ; — - 

Received for oakum ^old. during the year, l,65r 66 
For pork sold from the farm, 1,633 85 

For hides and tallow, of cattle slaughtered : 

? for the use of the house, 1,006 76 

Of towns and individuals, on account of ex- 
penses incurred for support of paupers, 790 14 
For live stock sold. - 365 16 

Of the overseers of the poor, for coffins 

made at the hou«!e of industry, 269 50 

Received for bacon sold, 194 48 

For vegetables, . 181 02" 

For sand, " . . 52 83 

For sundry articles of small amounts, and 

for work done by the inmates, 376 56 

6,515 95 
Deduct amount in the hands of the treas- 
urer of the board of directors of the 
house of industry, April 30, 1827, 212 15 

Amount of Income to credit of the house of 
-industry, in the books of the auditor, 6,303 80 

Amount carried forward^ 115,390 50 



33 

Amount brought forward, llSj390 34 

Income from Taxes ; — 

Amount received on account of tax of the 

year 1819, 62 70 

On account of tax of the year 1820, 63 87 

" " *' 1821, 88 06 

<( (( U 



1822, 123 00 

1823, 166 41 






1824, 649 74 

1825, 11,388 05 

1826, 209,479 88 

' ——-222,011 71 



Amount of actual Income, in money, during the finan- 
cial year which closed on the 30th of April, 1827^ g337,402 25 



JVb. 4. 

a TA TEMEJVT IJV BELA TIOJV TO THE P UBLIC 
DEBT OF THE CITY OF BOSTOJY. 

The amount of the city debt, on the first day of 

June, 1826, was ^364.800 32 

■ Since that time, the folJowing stock and notes have 
heen issued, viz : — 

Amount borrowed to meet the expenses of 
the city government, in anticipation of 
the taxes of 1826, 120,000 00^ 

Amount of stock issued for the purchase 

of an estate to widen Merchants' Row, 20,000 00 

Amount of four and an half per cent stock 
sold at auction, for the redemption of 
other portions of the city debt, bearing 
higher rates of interest, 95,000 00 

Amount of a loan made in pursuance of an 
order of the city council, passed March 
5. 1827. at four and an half per cent 
interest, 30,000 00 

265,000 00 



- ,^mountjcarried forward^ 629,800 32 

5 



Amount brought forward^ 629,800 32 

Amount of the debt contracted for the Extension of 
Faneuil Hall Market, and the improvements con- 
nected therewith, as appears by the report of the 
committee on that subject, submitted November 
13, 1826, 608,475 00 

1,238,275 32 

From the above amount, there are to be deducted the 

following- payments on account of the city debt, within 

the last financial year viz ; — 

Paid the whole affiount of the loan in an- 
ticipation of the taxes of 1826, 120,000 00 

Paid the whole amount of the loan made 
in 1825, to repay certain moneys bor- 
rowed by the City, of the Committee 
on the Extension of Faneuil Market, 91,500 32 

Paid the annual instalment of the loan 
contracted for the erection of the court 
house and prisons, in Leverett street, 10,000 00 

Paid the annual instalment of the five per 

cent stock of 1823, 5,000 00 

Making the whole amount paid, within the last 

financial year, on account of the city debt, 226,500 32 

Aggregrate amount of the city debt, on the first day 

of May, 1827, ^ 1,01 1,775 o6 



The character of the Public Debt of the City, on the 
first day of May, 1827, was as follows, viz ; — 

Amount unpaid, of the loan contracted for the erec- 
tion of the G»ourt House and Prisons in Leverett 
street, payable in annual instalments of ^10,000 — 
and bearing interest at five per cent, per annum, 60,000 00 

Amount due on a note given for money deposited in 
the treasury for a special purpose, at five per 
cent, interest, 1,000 09 

Amount unpaid, of the loan of 182S, payable in an- 
nual instalments of ^5,000 bearing inferest at five 
percent. 35,000 00 

Amount of the loan contracted to quiet certain claims 
to the Ropewalk lands j — payable in ten years, at 
four per cent interest, , " 58,000 00 



Amount carried forward^ 154,000 00 



35 ^ 

Mmount brought forward, 154,000 00 
Amount of a loan ir.de in pursuance of an Order of 
the City CouncI, passed September £3, 1824, 
payable at the pleasure of the City after one year; 
a part bearing four and an half, and the remainder 
four and three quarters per cent interest, 36,300 00 

Amount of a loan authorized by an Order of the 
City Council, passed November 28, 1826, payable 
at the pleasure of the City, on thirty days notice, 
- after two years, at six per cent interest, 20,000 00 

Amount of a loan authorized by an Order of the 
City Council, passed December 19, 1825, payable 
January 1, 1834, at five and a quarter per cent 
interest, 16,000 00 

Amount of stock issued by authority of an Order of 
the City Council, pass^ December 28, 1825, for 
the purchase of an estate for the improvement of 
Court street ; — two-thirds payable at the decease 
of a person having a life estate in the premises, at 
five per cent interest, and one-third payable in 
five years, at five and an half per cent interest, 30,000 00 

Amount of a certificate of stock issued on account of 
the purchase of a lot of land on Eliot street, for 
an Engine House, payable in March 1835, at five 
per cent interest, 1,700 00 

Amount of a note given to the Board of Mayor and Al- 
dermen, as Trustees of Joanna Brooker's donation, 
for money deposited by that Board in theCity Trea- 
sury, payable on demand, at five per cent interest, 300 00 

Amount of stock issued for the purchase of W. & G. 
Tuckern>an's estate, to widen Merchants' Row ; — 
payable in ten years, at five per cent interest, 20,000 00 

Amount of a four and a half per cent stock sold at 
auction, under an Order of the City Council, 
passed October 2, 1826, to raise funds for the re- 
demption of certain portions of the City Debt 
bearing a higher rate of interest ; — the principal 
to be redeemed in 1840, 1845, and 1850, • 95,000 00 

Amount of a loan made in pursuance of an Order of 
the City Council passed March 5, 1827, payable 
in eleven months, at four and a half per cent 
interest, 30,000 00 

Amount carried forwardf 403,300 00 



36 

Amount brought forward, 403,300 0® 
Amount of the Debt contracieH ibr the Extension of 
Faneuil Hall Market, and ail the improvemcnis 
connected therewith, payable at various times, 
and bearing interest as follows, viz ; — - 

' At go 89 per centum per annum, 18,000 00 

At 42 per centum per annum, n,000 00 

At 4| per centum per annum, 5,000 00 

At 6 per centum per annum, 410,825 00 

At 5| per centum per annum, 18,000 00 

At 51 per centum per annum, 7,000 pO 

At 6 per centum per annum, 135,650 UO 

.^ -608,475 00 



Wh^k amount of the City Pebt, May 1, 1827,, gl,0ll,775 06 



38 



o 

«o 

< 

o 






& 

o 

t— 

in 

o 

o 
O 










QOCOtO 
00 "^(M 



OO OJ o ^ o o 
t^ fb o 10 coco 

00 CO "!?' !>• CO O 

»^ *s r\ #«. r\ 

O? 1— I CM T-1 (M 



o 
O 



CO 









05(N 



05 00 OOCO CO 
\0 OOiOKMtN.- 

"^ CO CM 



wco 


-^ 


CO 1— ' 


COi> 


T-I 00 




■^ Oi 


(TirH 



CO 

o 



w 

a 



if o 
^ o 



o 

e4 



TO 



^^ a; fH 



en 



a 
2 - 

£ *^ 

.s o K 

© 



GO 



a ns "^ 



o 



• 1—4 
O 

en 
O 



3 
O 

o 

13 






ft 



i-sfc 
O 



(4-1 (4-1 Chi 

• • • 

000 

1-^ r^J rp 



«+-. o 
d 6 

n3 13 



CD O 



>^ >> t>> >%>-.>. !>»' 

m PQ PQ PQ PQ PQ eg 



o 
ft 

ft 

m ■ 



-4-> 

03 

o 
o 

o 

03 

a 
^ 
o 
o 
o 

o 

02 
Qi 

C 

o^. 
© o 

^ >»■ 

PQ 



m 
0) 

o 

s 

t3 



c 
o ■ 

3l3 
-^ 

o c ^ 

5=5 o i; 



S 
o 



U 

o 

PW 

.-4-) 

«♦-. 

o 

O 

o 

en 

a 

o 



•xi a 



«0 



.0 



o o 



M 

CU 
CO 

S 
a> 



U t-i u 
(4-1 C4-1 c«^ 
^^ • • • • 

w o o o o 

eO rjj i^ rp r^ 

pqpqpqpQpq 



o 

s 

o 

o 

<D 
O 

>> 



U 






m 
O 

Eh 

>* 

«^ 
M 
o 
< 



i>:co 

CM _ 

«o -r 
^ ft 
< 



y-i C^ 


CM 


C7i t^ r^ 





OD 




(» "* 


crs 


»-" 00 





"«*l 


. 


(M CO 


(M 


oo"«*co 


g 


l> 


- 


10 £>. 


»o 


0000 


CO 




a-."^ 


(M 


'S? 


0^ 




00 CO 




QO00TJ4 




Tt« 








»-« 




'I* 





CO 

•"I ftk— I 

fc^ Oh *^ 



03 

^ en- 






-2 

o 



ft ro 

03 O 

C J- 
O P 
M l-S 









^" S «2 3 ?^ 

o "^ OS a> 

^, .-, ra <y j_ 

«-r 'T!^ p^^ .— ^ f k 



^ ft 2 

!^ V| M 
13 r-J O 

C3 C ^ 

i ^-"^ 

03 t/i i,»/^ 

IS ns <-o 

•Z2 "2 •-! 
ed cd e* 

ft ft £-. _ 

^ O O ;.. a C O 

g ^ -^ -5 g -^ '-3 

000*^0000 



o 

ft. 

o 

o 

09 

>-r 
O 

t-i 

1 

cri 

00 






o 

(» 

O 



■r f;^ ft o- c'^ 



eS 



HHei 



39 



O 

o 

m 

If: 



00 

CO 

o 



in 

CO 



o 



CO 




^ TTi 

o 






^6 

C3 
c2 

C3 
O 
■<^ 
ra 
O 

pq 

«^ 

o 



O 

O 

a> 

m 

ei 
O 



CO 



CO 



CL, 

<5 



o 



c^ 


lO 


f^« 


S 


1—1 


■«* 


o 


• 


CO 


<© 


Oi 


« 


1-H 


cS 


t>. 


^ 




T— 1 


1—1 




c<t 


Ct 




CO 




sL> 


• 



SOS 

oi re Qj 



1—4 " 



> 
u 

CD 



«5 ^ 
CO 



3 

<+- 
o 

o 
o 

:S 
o 

a 

. o 
>-» o 
+- o . 

d ,o 



^ Cl, 
00 

o 



00 






5 •;::' ors 









o 

QQ 
O 

PQ 



==2 






=3 
IB 

o 






02 

<! 



% 
^ 



o 

P4 









5S 



o 
bo 

V 






eti 



o 



.'-J CO O c^ , T 
kT -O h3 O H ^ 

o 
o 



* Sri 

I flO CM 

■-< o 
— o 



a 












C3 

CO 

CD 
CO 

o 



"S o 



OB 



•53 
«3 






a> 
a 
u 

cS 

S tJ 



u 
O 

s 






.r-M fH 

O 5 

^O 
""^ 

^ ce 

CO 

o o 

C3 -. 

-4-3 -i-J 

o 









-*-^ -<-^ -C 



t3 '2^' 2 



e? .5 






o 



-M O "^ "^ CJ m .S 
_C CJ CO , _c 

13 c 9 "^ 



o 






01 

O 

^ ^ rf 






1^ t^"^ 



o 
O 

J* == 

GO '^ 

-!§ 
GO o 

fc O 

c -^ 

tn o 

O C3 

-CD S 

^ O 

Q 



543 ^ _ ^ 

rrt "33 •> CS 

CO 3^=c:i c^jio o"^ 



o 






3 >,V't^ CO'^'-^CO 

^ 03 CD 5xr^2''£^ 









^ -5 rH ^ ;^ ts 

r) -1— < .fH -^ QJ —^ '^ 

<5 o ce tt-i o xI^JS 



S-i 



ESTIMATE OF EXPENDITURES 



AND 



Ways and Means, for the present Jinaficial year* 



The Ordinance, " establishing a systeni of accountability iri 
the expenditures of the City," requiring- that the Auditor shall, 
in the month of February annuaily, make and lay before the 
City Council, an estimate of the amount of money necessary to 
be raised for the expenditure of the ensuing financial year, un- 
der the respective heads of appropriation, such an Estimate, 
together with an Esthuate of Waj'S and Mt- ans to meet the ex- 
penditures, was laid before the City Council, on the 26th of 
JPebruary last. Those Estimates were referred to a joint Com- 
mittee, by whom an Order was reported, which after sora«i-" 

amendment, was passed by the City Council, in the following 
form, viz : — 

CITY ®P BOSTON. 

Jin Order relative to Specific Appropriations c 

It is Ordered b}' the City Council that to defray the expenses 
of the City of Boston and the County of Suffolk, for the next 
iinancial year, which commences on the first day ol May, one 
thousand eight hundred and twenty-seven, and closes on the 
thirtieth day of April, one thousand eight hundred and twenty- 
eight, the following sums of money be, and the same are here- 
by, respectively appropriated ; that is to say :— 

For salaries and compensation to the Instructers of 

all the Schools, except the l.rimary Schools, 36,000 00 

For the Primary Schools, . 13,500 00 

For repairs, fuel, and all other contingent expenses 

of the Schools, . . 4^000 00 

Aiiibunt carried forward, 3,500 00 



41 

Amount brought formird^ 63^500 00 
For alterations and repairs oi' the Eliot School House, 3,000 00 
For repairs of public buildings, . 2,000 00 

For paving and repair of Streets, ♦ 15,000 00 

For widening Glreets, * 5,000 00 

For the pa}?ment of unliquidated claims heretofore 

incurred, for widening streets, 15,000 00 

For salaries of all ( ity and County Officers, 28,000 00 

For the City Watch, - . . - 9,000 00 

For Lamps, Oil, and Superintendence, 12,000 00 

For the Fire Department, exclusive of Engine Houses, 4,000 00 
For the erection, rent, and repairs, of Engine Houses, 3,000 00 
For Bells and Clocks, . 700 00 

For Constables, , . 1,500 00 

For care and. improvement of the Common, Malls, 

and Fort Hill, . . 1,000 00 

For care and improvement of the Neck Lands, 500 00 

For Common Sewers, Wei's, and Pumps, 6,000 00 

For building Reservoirs, . 2,000 00 

For the payment of the Annuity for the purchase of 

George's and Lovell's [slands, in Boston harbor, 400 00 

For Printing and Stationary, including the ex ense 
of two hundred and fifty copies of the City Ordi- 
nances, . . 2,500 00 
For the Internal Health Department, including sweep- 
ing streets and removing house dirt, and other nui- 
sances, . . 11,000 00 
For the External Health Department, expenses of 

the Quarantine Establishment, except salaries, 1,200 00 

For the Overseers of the Poor, besides moneys re- 
ceived for the- support of the poor belonging to 
other towns, (all moneys accruing for the support 
of State paupers to be paid into the City Trea- 
sury,) . . 11,000 00 
For the Directors of the House of Industry, besides 
income from the establisiiment at South Buston, 
and moneys received for the support of poor be- 
^ longincf to other towns, (all moneys accruing for 
the support of State paupers to be paid into the 
City TreasurvO . . 20,000 00 
For the establishment for the reformation of Juvenile 

Offenders, - . . 5,000 00 

For the County of Suffolk, including expenses of 
Courts, Jails, House of Correction, and all other 
charges, except salaries, . 31,500 00 

" Amount carried forward^ 243,800 00 

6 



42 

Jimouni brought forward, 243,800 00 

For the payment of Interest on the public debt of 

the City, . . 51,500 00 

For the reduction of the principal of the public debt 

of the City, . / . 15,000 00 

For Incidental Expenses and Miscellaneous Claims, 
not justly chargeable to any of the foregoing 
heads of appropriation, . 4^800 00 

For a Reserved Fund ; — to be applied to such pur- 
poses as the City Council may hereafter deem 
proper, . . 12,000 00 

And it is further ordered, that no excess in any 
of the respective appropriations aforegoing, shall 
be allowed by the Auditor, or the Committee on 
Accounts, or shall be paid by the Treasurer of 
the City and County, unless authorized by, an or- 
der of the City Council. 

The whole amount of appropriations granted in 
the foregoing Order is - - - - g3£7,100 00 



The Committee that reported the foregoiog appropriations, 
recommended to the City Council to set apart the balance of 
moneyin the City Treasury at the commencement of each fi- 
nancial year, and all proceeds from sales of Real Estate, or 
Bonds and Notes, belonging to the City, to be applied, in addi- 
tion to the regular annual Appropriation for that object, to the 
reduction of the public Debt of the City. This recommenda- 
tion of the Committee was adoptedby the City Council; — and 
the following is the Estimate of Ways and Means which are con- 
sidered as strictly applicable to the ordinary expenses of the 
current financial year, as authorized by the foregoing Order of 
Appropriations, viz : — 

Income from City rents, §35,000 00 
Interest on bonds and notes, held by the City, 15,000 00 
From the Commonwealth, for support of State pau- 
pers, - - 10,000 00 

From the health department ; including quaran- 
tine fees, funeral fees, sales of street dirt, &c. 4,500 00 
From assessments from common sewers, - 4,000 00 
Fronoi licenses for public exhibitions, &c. - 3,000 00 

Amount carried forward^ ^rij5G0 00 



43 

Amount brought forward, |^7 1,500 00 
From the county of Suffolk ; including county 
rents, civil and criminal costs, fines, fees, jury 
verdicts, licenses to retailers, &c. &c. - 20,000 00 

Outstanding- taxes, small debts, ^^c. - - 5,600 00 

Amount of tax to be assessed, for the 

ensuing financial year, ' - 235,000 

Deduct for probable abatements, 5,000 

— ^230,000 00 

Estimated amount of Ways and Means, $327,100 00 



44 



REAL AND PERSONAL PROPERTY 

Of the City of Boston and County of Suffolk. 

Township No. 5, in the ninth Range, county of Penobscot. 

The Common, 

Fort Hill— and a lot of Land adjoining, 

iLand on the Mill Pond, 

Upland and Flats, at the bottom of the Coraraon, including the 
purchase from the former occupants of the Ropewaik Lands. 

!Marsh on each side of the Neck. 

Two Malls on the Neck. 

A lot of Land at the head of the Rope walks, occupied by the 
State for the Laboratory. 

A lot of Land on each side of the street leading from Washing- 
ton street to South Boston Bridge. 

Land on Temple street. 

A small wedge of Land on Front and Beach streets. 

A lot of Land on Eliot street, purchased for a Watch House, 
Engine House, ^c. 

A lot of Land on Essex street, 560 feet 

A lot of Land on Prince street, leased for fifty dollars per an- 
num. 

Engine Houses, and the land on which they stand, in Milk, Ma- 
son and School streets. Dock square and Pemberlon's Hill. 

House and Land on the Mill Pond, for Fire Hook and Ladder 
Company. 

Four Burial Grounds in the City. 

One dp. on the Neck. 

One do. South Boston. 

One Tomb in Copp's Hill Burial Ground, being the particular 
property of the I ity. 

.One —do. in the Granary Burial Ground, 

Nine do. in the South Boston do. 

Faneuil Hall, with the land contiguous thereto. 

The New Market House at the east end of Faneuil Hall, to- 
gether with all the land, the wharf, and other improvements 
connected therewith. 

Old Town House and Cellars. 

A Fish Stall at the north part of the City. 

County Court House and Land, in School street. 

New Court House and Prisons, in Leverett street. 

Old Court House, and Land connected therewith, in Court 
street 



45 . 

County House, and Land, in Court street. 

House of Industrj^, House of Correction, two Houses for Color- 
ed Poor, a Slaughter House, and other out-buildings, and six- 
ty-one acres of land at South Boston; — together with the 
stock on hand, the farming utensils, and various articles ap- 
pertaining to the establishment. 

Deer Island, and the buildings thereon. 

Hospital on Rainsford Island, built in 1819. 

Two Hay Scales and three City Founds. 

A House in Union Street. 

Ward Room, and Cellar, in Ward No. 3. 

Stable on the Mill Pond. ^ 

Eliot School House, in North Bennet street. 

May hew do. in Hawkins street. 

Latin do. in School street. 

Adams do. in Mason Street. „ 

Hancock, do. in Hanover street. 

Bowdoin, do. in Derne street. 

Boylston, do. Fort Hill. ^ . 

School House at South Boston. 

'High School House, in Pinckney street. 

Franklin School House, in Washington street. 

Old School House, in Common Street, formerly occupied by 
the Franklin School. 

Twenty Fire Engines. 

Hose Carriages, six or seven thousand feci of Hose, three hun- 
dred and ten pairs of Buckets, twent} Pump Hoses, Hose 
Screws, Caps, Trumpets, Badges, and various other imple- 
ments, appertaining tothe Fire Department. 

The Boat Massachusetts, with her two small boats, and other 
appurtenances, in the Quarantine service. 

Twenty-five Horses, and one yoke of Oxen, with Wagons, 

- Carts, Harnesses, &,c. in the service of the City. 

Five Funeral Cars, with harnesses complete. 
One do, used at the House of Industry. 

Various public Wells and Pumps. 

About tifteeo thousand feet of Common Sewers, laid by the City 
within the last four years, and now under the control of the 
City government. 
Fourteen Reservoirs constructed by the City, within the two 

last years. 
One thousand one hundred and thirty-five Lamps, 
Market Scales, Weights, &c, 



• 46 

bojxds, and notes, held by the city. 

Notes received on account of the, sale of the Alms 

House Estate, in Leverett street, secured by ' 

mortgage, . . 90,000 00 

Notes received on account of sales of neck lands, 17,286 69 

A note received on account of sale of a lot of land 
at the south part of the City, purchased for a 
school house, . . 679 70 

Various other bonds and notes, in the hands of the 

City Treasurer, . . 2,468 35 

Notes and Bonds transfered to the City Treasury, 
by the Committee on the Extension of Fajieuil 
Hall Market; — amount remaining unpaid, 183,995 64 

Note received within the last year, on account of a 
lot of land, or flats, near the Franklin School 
House, . . 1,666 00 

Note received on account of the improvement made 

the l<^st year, in Merchants' Rowj ,. 3,000 00 



Making the whole amount of Notes and Bonds held 

by the Cify, . . g299,096 38 

Amount of money in the City Treasury, May 1, 1827,' 35,640 02 

g334736 40 
. STATEMENT OF THE FRANKLIN FUND. 

Estimated amount of the Franklin Fund, as stated in 

the last Annual Report, . 15,102 12 

Amount of increase, during the year, 4 1-2 percent, 679 60 



Present value of the Fund, . gl 5,781 72 

Donation of Mrs. Joanna Brooker^ and others, to the Selectmen of 
the town of Boston, for the time being ; the Interest of which 
is to be dispossd of for the relief of Poor Widows and Sick 
People-,, at their discretion. 

One certificate of City five per cent stock. . ^300 00 

Elisha W. Dana's Note and Mortgage, , 272 17 

Robert New's Bond and do. , 666 66 

John Redman's do. do. . 1,231 22 

Benjamin Darling and Samuel Bradford's do. do. 1,300 00 

Thomas Cartwright's do. do. 200 00 



- g3,970 05 

The interest on the above has been paid in equal pro- 
portions to the Aldermen, and by them distributed, agree- 
ably to the Wills of the Dooors. 



47 



Donation of Abiel Smithy Esq. to the Selectmen of the town of 
Boston-ifor the time being the Income of which is to be appropri- 
ated to the support of a School for the Instruction of People of 
Colour in said lown^ in Readings Writing and Arithmetic. 

20 Shares in the Newburyport Turnpike Road. 
£0 do. in the Second New-Hampshire Turnpike Road. 
5 do. in the Rhode Island Bridge Company. 
1 Share in the Boston Theatre. 
1 do. in the Boston Bath House. 
4,000 dollars United States 3 per eent stock. 
200 do. do. 6 per cent stock, 

5 Shares in Suffolk Bank. 



X 






SIXTEENTH 



ANNUAL REPORT 




OF THE 



RECEIPTS AND EXPENDITURES 



OF 



THE CZVIT OI* BOSTON, 



AND 



©ountg of SufTolfi;. 



MAY 1, 1828. 



BOSTON: 

NATHAN HALE, GITY PRINTER.. ..CONGRESS STREET. 

^~ 1828. 



CITY OF BOSTON. 



Office of the Auditor of Accounts, i 

May I5t/i, 1828. | 

In conformity to the requisitions of an Ordi- 
nance, passed December 22d, 1825, the Auditor of 
Accounts has the honor to submit to the City Coun- 
cil his Annual Report, embracing Statements of 
the Appropriations, the Income, and the Expendi- 
tures of the City, for the financial year which 
closed on the thirtieth ultimo. He takes this occa- 
sion, also, to communicate a statement in rela- 
tion to the public debt of the City ; shewing the 
changes which it has undergone, within the last 
financial year, and its amount and character, on the 
first day of the present month. These docu- 
ments are arranged successively, and marked, A. 
B. C. & D. 

It is with feelings of no common satisfaction, 
that the Auditor is enabled to present an exhibit of 
the financial transactions of one year, in which the 
aggregate amount of the Income of the city, exceeds 



the aggregate amount of its Expenditures, If any 
commentary is now necessary, upon that spirit of 
economy which characterized the proceedings of 
the last City Council, and led it to the adoption of a 
system of self-restriction in regard to appropriation, 
and of confining the ordinary expenditures of the 
year within the limits of ordinary annual income, 
the result of »hese documents affords a practical 
illustration of the wisdom of those measures. 

Referring to the statement marked B, it will be 
seen that the whole amount of that portion of the 
income of the City, which is considered as strictly 
applicable to its usual annual expenses, amounted, 
during the last financial year, to ^334,932.45 

And, by the statement marked C, it 
appears that the wiiolc expenditure of 
the City, in money, during the same 
year, amounted to - - ^333,314.95 



Leaving a balance in the City Treas- 
ury, on the first day of the present 
month, being the actual excess of income 
over expenditure, for the last year, 
amounting to - - - ^1,617.50 

Previously to the last financial year, all the in- 
come of the City, without regard to its character, 
or the peculiar applicability of certain portions of 
it to particular objects, had been used, indiscrimi- 
nately, for the ordinary purposes of the government ; 
and no other provision had been made towards a 



reduction of the debt of the city, than the applica- 
tion of a comparatively small annual appropriation. 
Pursuing that course, the City was gradually divest- 
ing itself of its property, in Real Estate, and in 
claims against individuals, without a corresponding 
diminution of its funded debt. The inevitable re- 
sults of a continuance in such a course were, hap- 
pily, averted, by the adoption of a system of finance, 
having for its basis the application to a gradual re- 
duction of the City debt, of all those items of in- 
come which seemed legitimately appropriate to that 
object. Under that system, all the balance of 
money in the Treasury at the commencement of the 
last financial year, all the proceeds of sales of 
Real Estate belonging to the City, the amount of 
Notes held by the City which have fallen due with- 
in that year, and fifteen thousand dollars of the 
annual tax, have been withdrawn from the sphere 
of usual annual expenditure, and have been strictly 
applied to the reduction of the City debt. The de- 
tails of that operation will be shewn, by the Report 
to be made by the Committee having charge of that 
subject ; but, in the mean while, for a statement of 
the aggregate results, the Auditor respectfully refers 
to the document, in this connection, marked D ; 
by which it will be seen that the whole amount of 
the City debt, on the first day of May, 
1827, was - - - ^1,011,775.00 



Amount carried foricard 01 ,0 1 1^775.00 



Amount brought forward j^l, 01 1^775.00 

That there has been paid 
and taken up, by the Com- 
mittee, the sum of 117,425.00 

From which amount 
paid, there is to be deduct- 
ed, the amount of stock 
issued to complete the pay- 
ments for widening Mer- 
chants Row 33,000.00 

And the amount 
borrowed, to assist 
the Committee on 
the Public debt, 
to redeem other 
portions of it 22,000.00 



Making the addition to 

the debt, during the year 55,000.00 

Wiiich, deducted from the payments 

on account of the debt, leaves an actual 

reduction, during the year, amounting 

to 62,425.00 
And the total amount of the City 

debt, on the first day of the present 

month, was - - . _ ^949,350.00 

In the last Annual Report, the amount of Notes 

iield by the City, against certain Corporations and 

individuals, were stated to amount to 299,096 38 



Amoimt carried forward ^$299,096.38 



Amount^ brought forward ^299,096. 3Pt 

Within the last financial 
year, certain of these notes 
have fallen due, and been 
paid in, amounting to 26,700.49 

And other Notes were 
received, within that year, 
for lands sold by the City, 
amounting to 6,728.96 ' 



Deducting the amount of new notes 
received, from the amount of notes paid 
in, it leaves an actual reduction in the 
amount of notes held by the City, of 19,971.53 



And the amount of notes actually 
held by the City, on the 1st day of the 
present month, was - - - ^279,124.85 

It is believed that the results of the financial op- 
erations of the last year, while they must be highly 
satisfactory to those in whose hands the citizens 
have placed the control of their public funds, will 
have a tendency to sustain that confidence which 
the people of this City have reposed in its Govern- 
ment; for they show, conclusively, that, while those 
great improvements, which the public interest 
seemed most obviously to demand, have been origi- 
nated and matured, the City government had not 
lost sight of that point, at which a system of econ- 
omical restriction should commence. 

.Resp( ctfully submitted to the City Council. 

WM. HAYDEN, Jr. Auditor of Accounts. 



8 

In the hoard of Aldermen^ May 19, 1828. 

Read, and thereupon ordered, that the Auditor of 
Accounts be, and he is hereby, directed to cause six 
thousand five hundred copies of the Annual Report 
of the receipts and expenditures of the last finan- 
cial year, and the estimates for the current year, to- 
gether with a particular statement of all City prop- 
erty*, to be printed and distributed for the informa- 
tion of the inhabitants. 

Sent down for concurrence. 

JOSIAH QUINCY, Mayor. 



In Commoji Council, May 19th, 1828. 
Read and concurred. 

JOHN R. ADAN, President 



( A. ) 

Statement of the Appropriations made by the 
City Council, to meet the various objects of Ex- 
penditure, during the financial year which com- 
menced on the first day of May, 1827, and closed 
on the thirtieth day of April, 1828. 



For Salaries and compensation to the Instruc- 
ters of aU the Schools, except the Primary 
Schools ; 

Original appropriation, - 36,000 00 

Subsequently withdrawn, - 1,250 00 



For the Primary Schools ; 

Original appropriation, - 13,500 00 

Subsequently added, - - 550 00 



'For repairs, fuel, and all other contingent 
expenses, of the Schools ; 

Original appropriation, - - 4.000 00 
Subsequently added, - - 500 00 



34,750 00 



14,050 00 



^ 4,500 pp 

For Alterations and Repairs of the Eliot 
School House, - - - - - 3,000 00; 

Amount carried forivardf 56,300 00 

2 



10 

Amount brought forward, 56,300 00 

For repairs of Public Buildings ; 

Original appiopriatiori - - 2^000 00 
Wiildrawii - - - '484 00 



1,516 00 
Subsequently added, ■- - 500 00 



For Repairs of Faneuil Hall ; 

Oiiginal appropriation, - - 6,500 00 
Subsequently added, - - 1,100 00 



For the City Watch ; 

Original appropriation - - 9,000 00 

Subsequently added - - 450 00 



For Lamps, Oil, and Supsrini-endence ; 

Original appropriation, - - 12,000 00 
Subsequently added, - - 1,620 00 



For the Fire Department, exclusive of En- 
gine Houses ; 

Original appropriation, - - 4,000 00 
Siibsequeuily added, - - 1,300 00 



2,016 00 



7,600 00 



For Paving and Repair of Streets, - - 15,000 00 

For Widening Streets ; 

Original appropriation, - - - 5,000 00 
Subsequently withdrawn, - 300 00 



— 4,700 00 

For the payment of unliquidated claims here- 
tofore incurred for wid,ening Streets, - - 15,000 00 

For Salaries of all City and County Offi- 
cers ; 

Original appropriation, - - 28,000 00 
Subsequently withdrawn, - 400 00 



27,600 00 



9,4^0 00 



13,620 00 



'5,300 00 



Amount carried forward, 156,586 00 



11 

Amount brought forward, 156,586 00 

For the Erettion, Rent, and Repairs of 
\ Engine Houses ; 

Original appropriation, - - 3000 00 

Subsequent additions, - - 990 00 

3,990 00 
For Bells and Clocks ; 
Original appropriation, - 
Subsequently withdrawn, 

For Constables ; 

Original appropriation, -- 
' Subsequently withdrawn, 

1,325 00 
For Care and improvement of the Common, 
Malls, and Fort-RilL _ - - - 1,000 00 



700 


00 


150 


00 


1500 


00 


175 


00 



For Care and Improvement of the JS^eck 
Lands ; 

Original appropriation, - - 500 00 

Subsequently withdrawn, - 125 00 



For Common Sewers, Wells, and Pumps ; 

Originfil appropri^tiony - - 6,000 00 

Subsequent additions, - 4,000 00 



For Building Reservoirs ; 

Original appropriation, - - 2,000 00 
Subsequently withdrawn, - 150 00 



550 CO 



■7' 



375 00 



10,000 00 



1,850 00 



For the payment of the Annuity for the pur- 
chase of George's and LoveWs Islands, in Boston 
Harbour, 400 00 

For Printing and Stationary; including 
the expense of two hundred and fifty copies of ' ' ' 

the City Ordinances ; * 

Origin&l appropriation, - - 2,500 00 

Subsequently added, - - 400 00 



2,900 00 



Amount carried f or war d^ 178,976 00 



12 

Amount brought forward, 178,976 00 

For the Internal Health Department ; in- 
eluding Sweeping the Streets, and removing 
House Dirt and other nuisances ; 

Original appropriation, - - 31,000 00 
Additional appropriation, - 2,500 00 

13,500 00 
Subsequently withdrawn, - 1,000 00 



For the External Health Department; ex- 
penses of the (Quarantine establishment, except 
Salaries ; 

Original appropriation, - - 1,200 00 
Subsequent additions, - - 550 00 



For the Overseers of the Poor ; 

Original appropriation, - - 11,000 00 
Subsequently added, - - 500 00 



House of Industry ; besides the authority to 
expend the^Income of the establishment ; 

Original appropriation, - - 20,000 ©0 
Subsequently withdrawn, - 3,807 77 



For the Establishment for the Employment 
and Reformation of Juvcnih Delinquents ; 
Original appropriation, - - 5,000 00 

Subsequently added, - - 500 00 



12,500 00 



1,750 00 



11,500 00 



16,192 23 



5,500 00 



For the County of Suffolk; including ex- 
penses of Courts, Jails, House of Correction, and 
all other charges, except Salaries, - - 31,500 00 

For the payment of Interest on-, the Public 

Debt of the City ; 
Original appropriation, - - 51,500 00 
Subsequently withdrawn, - 2,500 00 



49,000 00 



Amount carried forward, 306,918 23 



13 

Amount brought forward, 306,918 23 

For the Reduction of the principal of the Pub- 
lic Debt of the City, - - - - 15,000 00 

For hiGidental Expenses, and JMiscellaneous 
Claims ; not justly chargeable to any of the 
foregoing heads of Appropriation ; 

Original appropriation, - - 4,800 00 
Subsequently added, - - 587 77 



For a Reserved Fund; to he applied to 
such purposes as the City Council may here- 
after deem proper ;— 

Amuunt appropriated, - - 12,000 00 
Amount withdrawn, at sundry times 12,000 00 



5,387 77 



Aggregate amount of the appropriations for the 

financial year 1827-28, - - - $327,306 00 

Office of the Auditor of Accounts, May 15, 1828. 

WILLIAM HAYDEN, Jr. Auditor. 



( B. ) 

^ Statement of the Income of the City of Bos- 
ton, applicable to the ordinary annual expenditures 
of the City, during the financial year which com- 
menced on the first day of May, 18275 ^"d closed 
on the thirtieth day of April, 1828. 



Income from Rents ; 

Amount received lor rents of Stalls, Cellars, and Stands at 

Faneuil Hall Market, and fees for weighing at the Market- 
Scales, during the^^ past 

year, - - - 25,739 89 
For use of the Hall over the 

Market House, - 480 00 

For the balance of rent due 

on a Stall in the Old 

Market House, - 136 00 

^ 26,355 89 

Rents of Shops, Offices, Chambers, and 

Cellars, in the Old State House, 3,867 25 , 

Received on account of fees for Wharf- 

a,a;e, Sec. at the City's Wharf, east of 

Faneuil Hall Market, 2,000 00 
Rents of Shops on the 

City's Wharf, north of 

Mil^Creek, - - 274 44 



-— 2,274 44 

Amount carried forward, 32,497 58 



15 

Amount hrovght forward, 32,497 58 

Rent of the Stores under Faneuil Hall, 
one quarter, from November 12, 
1827, to February 12, 1828, - 1,140 00 

Rents of various lots of the Mill Pond 

Lands, - - - - - 623 96 

Rents of Lands on the Neck, and pas- 
turage of Covvsj _ - - 562 70 

The City's proportion, (being fifteen 
per centum,) of the fees received at 
the Hay Scales, - - - 319 98 

Received on account of rent of Deer 

Island, ----- 200 00 

Rest of Cellar under the Hancock 

School House, - - - 100 00 

Rent of Cellar under the Ward Room, 

in Ward No. 3, ' - - - 100 00 

Received from a religious Society, for 
use of the Ward Rocrn, ia Ward 
No. 12, - . -. - 65 00 

Rent of the old Engine House on the 
Draw Bridge, in Ann street, nine 
months, - - - - 56 25 

Rent of a small house on Union Street, 48 00 

Rent of a Fish Stall, at the North part 

of the city, - - - - 20 00 

Rent of a small piece of land on Bed- 
ford street, - - ^ _ 6 00 

35,739 47 

Income from Interest ; 

Received, within the past year, for interest on 
various notes and bonds held by the city, and 
on deposites in Bank, - - _ - 16,398 72 

Income froin State Paupers ; 

Amount received of the Coramon- 
, wealth, for support of State paupers, 
in the House of Industry, - 8,036 20 



Amounts carried forward, 8,036 20 52,138 19 



16 

Amounts brought forward, 8,036 20 52,138 19 
For assistance furnished paupers out 
of the House, by the overseers of 
the Poor. - - - - 2,795 31 
For support of State paupers, in the 

House of Reformation, - - 451 56 

11,283 07 

Income from Licenses ; 

Received for Licenses for Public Exhibitions, and 
for Certificates under seal of the 
City, - - - - - 2,417 84 

For the City's proportion of the amount 
received for Licenses to Inn-hold- 
ers, Confectioners, Retailers, and 
Victuallers, - - - - 634 00 

For Licenses of Cows and Dogs, 374 00 

-^ 3,425 84 



Income from Common Sewers ; 

Received of various individuals, for the privilege 
of draining their estates into Common Sewers 
laid and owned by the City, _ _ - 5,867 91 

Income from the Internal Health Department ; \ 

Received for sales of dirt collected 

from the Streets, - - - _ 1,747 26 
Received for funeral fees, - 756 65 



2,503 91 



Income from the External Health Department ; 

Received for Quarantine fees, bills of 

health, &ic. - - - - 1,140 00 

Received of the Commonwealth, the 
amount expended by the City, in 
repairing the buildings on Raiitsford 
Island, - - , - - 332 15 

Received for an old Boat sold, - 10 00 



1,482 15 



Amount carried forward, 76,701 07 



20 


77 


13 


50 


6 


06 



y 17 * 

Amount brought forward, 76,701 07 
Income from Sales of City Property ; 

Received the net sales of sundry Mus- 
kets, Mess Pans, Camp Kettles, he. 
which, were in the Armoury over * 

Faneuil Hall, ... 393 08 

On account of a Tomb, in the Burial *^ 

Ground at South Boston, - 50 00 

For a lot of fine Sea Coal, left on hand 

at the City Offices, - - 25 00. 

Net sales of an old Engine House, on 
North Bennet street, 

For a lot of Stones sold, 

For a lot of old Furniture, in the Old 
Slate House, _ _ - 

508 41 

Income from Improvements; 

Received on account of the subscription towards 
defraying the expense of widening Merchants' 
Row, 50 00 

Income from Militia Exempts ; 

Received from persons between the 
ages of 35 and 40, exempted from 
Militia duty, by the payment of two 
dollars each, - - -^ 192 0@ 

Income from the County of Suffolk ; 

Received of the Treasurer of the 
Commonwealth, for balances of ac- 
counts of costs in criminal cases, Sic. 6,628 67 

For fines, fees, and costs, . - 5,827 53 

For licenses to Innholders, Confection- 
ers, Retailers and Victuallers, 2,225 52 

For Court fees, - _ _ 1^732 go 

Of the Treasurer of the Common- 
wealth, for the support of paupers 
in the House of Correction, - 937 21 



Amounts carried forward, 17,351 83 77,451 4f» 
3 



18 



Amounts brought forward, 17,351 83 77,451 48 
For rents, of Court and Jury Rooms, \ 

and Offices^ in the Old Court House, 

and of the County House, 
Received for Jiiry Verdicts, 
For Excise from Attorn ies. 
For forfeited recognisances, 
For Excise from Justices of the Peace, 



920 00 
616 00 
430 00 

400 00 
14 00 



19,731 83 



Income from Taxes ; 

Amount received on account of Tax of 

the year 1814 4 70 

1815 4 2a 

1816 1 50 

1817 47 99 

1818 ' 12 02 

1819 17 20 

1820 26 00 

1821 19 08 

1822 69 68 

1823 111 79 

1824 166 93 

1825 1214 86 

1826 8247 59 



9,943 54 

1827 227,805 60 

237,749 14 



Amount of actual Income, applicable to the ordi- 
nary expenditures of the City, during the finan- 
cial year which closed on the thirtieth of 



April, 1828, 



$334,932 45 



Office of the Auditor of Accounts, May 15, 1828. 

WILLIAM HAYDEN, Jr. Auditor, 



( C. ) 

Statement of the Expenditures of the City 
of Boston, during the financial year, which com- 
menced on the first day of May, 1827, and closed 
on the thirtieth day of April, 1828. 



Salaries and compensation to the Instructers of 
all the Schools, except the Primary Schools ; \ 
Instructers of the Latin School in School 

Street - 4,606 67 

" " Enghsh High School 

in Pinkney Street 3,341 66 

Instructer of the High School for 

Girls, in Derne Street, 

to November 30th, 

1827 - - 1,000 00 

Instructers of the Eliot School, in 

North Bennet Street 3,600 00 
" " *' Hancock School, in 

Hanover Street 3,600 00 
" " ** Mayhew School, in 

Hawkins Street 3,411 00 
" '^ " Bowdoin School, in 

Derne Street - 3,600 00 
" " Boylston School, in 

Washington Square 3,200 00 

Amount carried forward, 26,359 33 



ii 



20 






Amount brought forward, 26,359 3 

Instructersof the Adams School, in 

Mason Street 3,600 00 

« " " Franklin School, in 

Washington Street 3,600 00 
Instructer of the School at South 

Boston - 862 60 

" " " African School, in 

Belknap Street, (the 
other half of his salary having been 
defrayed from the income of a 
bequest of the late Abiel Smith, 
Esq ;) - - - 300 00 



Primary Schools ; 

Paid to the Instructresses of fifty three 
Primary Schools, in full compensation 
for their personal services, for rent of the 
School Rooms, fuel, &:c. for one year, at 
$250 each - - 13*',250 00 

To three Instructresses, for a por- 
tion of the year, — three new 
Schools having: been established, 
within the year - - 554 16 

For Rewards, to distribute in the 
several Schools, for Books, and 
other small expenses - 241 75 



34,721 83 



14,045 91 



Repairs, Fuel, and all other contingent expen- 
ses, %f the Schools; 

Cost of fuel for all the Schools 1,372 12 

Expenses attending the visitation of 
the Schools, including the annual 
dinner, the medals, &ic. - 1,262 26 ^ 

Paid for materials and labor, in re- 
pairing and cleaning the various 
School Houses, during the year 1,170 64 

Amounts car^'iid forward, 3,805 02 48,767 74 



21 

Amounts hr ought forward, 3,805 02 48,767 74 

For taking down, repairing, and put- 
ting up, the Stoves in the Sciiool 
Houses - - - 290 98 

For the supply of Ink for the Schools 188 00 

For the supnl^ of Furniture for the 

Schools ' - - - 177 54 



4,46i 54 



Alterations and repairs of the Eliot School 
House ; 
Paid for materials and labor, in altering 

and repairing the Eliot School House 3,000 00 

Repairs of Public Buildings; 

Paid for making Draws, and other Re- 
pairs, to two Bridges over the Canal 1,044 05 

For repalrsof the various public Build- 
ings of the City - - 971 95 



Repairs of Faneuil Hall ; 

Amount expended for materials and 
labor, in repairing Faneuil Hall, 
and fitting the Stores under the said 
Hall for occupation - 7,625 23 

Deduct amount received for staging 
lumber, and other materials, sold 
after the repairs were completed 74 95 



Paving and repair of Streets ; 

Paid for Paving, flaging, and edging 
stones, for stone for McAdamizing, 
for gravel, and other materials, for 
paving and repairing Streets 4,716 99 

Sundry Paviours' bills of work, done in 

various Streets of the City 4,562 63 

Paid laborers, for work done on the 

Streets - - - 3,579 63 

Paid for carting stones, gravel, and dirt 818 55 



2,016 00 



7,550 28 



Amounts carried forward, 13,677 80 65,795 56 



22 

Amounts brought forward, 13,677 80 65,795 56 

For keeping the Horses attached to the 

Paving department - - 787 00 

For New Horses . ^ - 325 00 

For new C?irts and Harnesses, and re- 
pairs of Do. - - - - 168 28 



14,958 08 



Widening Streets ; 

Paid the amount of damajres awarded for 
land taken in Derne Street, some 
years since, from the estate of the 
heirs oi Watson Freeman, — charged 
to the appropriation for Widening 
- Streets, in conformity to an Order of 

the City Council, passed Dec. 6, 1827 2,082 65 
For land taken into Hanover Street 1,373 47 

Paid towards the opening of a new Street 

from Chatham Street to State Street 
For land taken into High Street 
Expenses of widening Bromfield Lane 
" " '* Beach Street 

" " '• Washington St. 

Expense of improving Pinkney Street 
" '' " Ann Street 

Paid for surveying and drawing plans, in 
relation to the widening of Streets 

Payment of unliquidated claims heretofore incurred, 

^^^or Widening Streets ; 

Paid for land taken from Sundry Es- 
tates, and for claims of tenants, in 
consequence of widening Merchants' 
Row -'" - - 33,803 94 

Paid for Land taken into High Street 3,256 42 

Paid for widening Washington Street, 
near Avon Place - 2513 48 

Paid for widening Washing- 
ton Street, near the Marl- 
boro' Hotel - 425 00 



500 


00 




329 


66 




143 


15 




68 


96 




44 


00 




30 


00 




21 


51 




104 


25 






4,697 


65 



Amounts carried forward, 2,938 48 37,060 36 85,451 29 



Amounis brought forward,2fiS8 48 37,060 36 85,451 29 

Paid for widening Wash- 
ington Street, on the 
Neck - - 104 08 



. 3,042 56 

For land taken on Common Street, 

at Pemberton Hill - 2,948 71 

Paid for completing the Stone and 
Iron fence, north and east of the 
State House - - 2,060 78 

Paid on account of improvements in 

Sumner and Pinkney Streets 618 00 

On account of widening Hanover 
Street 

For land taken into Broad Street 
" " Derne and Tem- 

ple Streets 
" " " Ann Street 
" " Purchase Street 

For removing various Cellar Doors 
and Steps, at the North part of 
the City - - 123 18 

Paid for various legal services, in re- 
lation to widening Streets, ren- 
dered previously to the appoint- 
ment of the City Solicitor 602 69 

Paid for Surveying and drawing 
plans, in relation to the above 
stated claims for widening Streets 34 00 



602 


00 


290 


08 


391 


03 


200 


00 


51 


00 



47,924 39 



Deduct amount received for City 
Stock, issued on account of wide- 
ning Merchants' Row, under an 
Order of the City Council pass- 
ed June 5th, 1827 - 32,925 00 



14,999 39 



dmount carried forward, 100,450 ^^ 



24 



Amount brought forward, 100,450 6S 

Salaries of City and County 

Officers ; . - 

Paid the Salaries of the foliowing Ofijcers, viz. 

Josiah Quincy, Mayor, one year 2,500 00 

William Mackay, City and County 
Treasurer and Collector, one 
year - 2,000 00 

For Clerk hire, fuel, and 
other incidental expen- 
ses of his Office 1,000 00 

3,000 00 



Samuel F. McCleary, City Clerk, 

one year - - ' 1,500 00 

Thomas Clark, Assistant City 

Clerk, and Clerk of the Com- , 

mon Council, one year - SOO 00 

Nathan Webb, Assessor, one month, 

from April 1st, to May 1st, 1827 83 33 

Francis Green, Assessor, one month, 

from April 1st, to May 1st, 1827 83 33 

John Stevens, Assessor, one year 1000 00 

Samuel Norwood, Assessor, one 

year - - - 1000 00 

Henry Bass, Assessor, one year 1000 00 

Thomas Jackson, Assessor, eleven 

months, from May 1st 1827 to 

April 1st, 1828 - - 916 67 

Thomas C. Amory, Assessor, eleven 

months, from May 1st, 1827 

to April 1st, 1828 - - 916 67 

Charles P. Curtis, City Attorney 

and Solicitor, from June 18th, 

1827 to April 1st, 1828 470 00 

Samuel H. Hewes, Superintendent 

of Burial Grounds, one year 900 00 

Jerome V. C. Smith, Resident 

Physician at Hospital Island, 

one year _ _ - joOO 00 



Amounts carried forward, 15,170 00 100,450 68 



25 

Amounts brought forward, 15,170 00 100,450 68 

John Oliver, Keeper of Rospital 

Island, one year - 350 00 ' 

Johnson Colby, Messenger to the 

City Council, one year - 600 00 - 

Benjamin Pollard, City ^^larshal, 

one year - - 1000 00. 

Caleb Hayward, Clerk of Faneuil 

Hall Market, one year - 1000 00 

Enoch Patterson, Superintendent of 

Streets, one year - - - 1000 00 
William Hayden Jr. Auditor of 

Accounts, one year - 1,100 00 
Amount of Salaries of City Officers, _■ \ 

during the year - - 20,220 00 

Peter O. Thatcher, Judge of the 

Municipal Court, one year, be- 
ing equal to the amount allowed 

him by the Commonwealth 750 00 
Benjamin Whitman, Judge of 

the Police Court, one year 1500 00 
William Simmons, Judge of 

the Police Court, one year 1500 00 
Henry Orne, Judge of the . 

Police Court, one year 1500 00 
Thomas Power, Clerk of 

the Police Court, oneyear 1400 00 
William Knapp, Assistant 

Clerk of the Police 

Court, one year 700,00 



Amount of Salaries of Coun- 
ty Officers, during the 
year - - - 7,350 00 



27,570 00 

Amount carried forward^ 128,020 6B 
4 



26 

Jimouni brought forivard^ 128,020 6fc 



City Watch ; 

Paid for services of Watch-men 
employed by the City, during 
the year 

For services of the special Watch, 
at the Market 

For services of the Captain of the 
Watch, one year 

For Fuel and Oil, for the Watch- 
Houses - - "- 

For rent and repairs of Watch- 
Houses - - - 



Lamps^ Oil, and Superintendence ; 

Paid for Oil and Wicking for the 

Street Lamps - - 7,547 70 

For the services of Lamp-Lighters, 

during the year - - 4,994 71 

For services of the Superintendent 

of Lamps, one year - 400 00 

Expenses of lighting the Market 

House, on Saturday evenings, 

through the year - 370 14 

New Lamps, Lamp Posts, Ladders, 

and all repairs of Lamps 307 45 



7,936 91 




786 50 




400 00 


: 


213,41 




110 34 






9.447 16 



13,620 GO 



Fire Department, exclusive of Engine 
Houses ; ' 

Expended for repairs of Engines, 
and supplies of articles necessary 
to the Engines, and Engine 
companies - - 4,427 00 



Amounts carried forward, 4,427 00 151,087 84 



27 

Amounts hr ought forward, 4,427 00 151,087 84 

Amount of the annual allowance to 
the respective Engine Compa- 
nies, in conformity to the Ordi- 
nance establishing the Depart- 
ment - - - . 873 00 

: — 5,30a 00 



Erection, rent, and repairs of Engine Rouses; 

Expended for the erection of an 

Engine House in Mason Street, 

for Engine No. 9 - 1,356 33 

For the erection of an Engine 

House in Hanover Street, for 

Engine No. 10 - - 894 78 

For the Erection of an Engine 

House in Purchase Street, for 

Engine No 16 - - 690 00 

Paid on account of an Engine 

House in Franklin Street, for 

Engine No. 11 - - 100 00 

Paid for repairs of House of ^ 

Engine No. 7 - - 162 42 

Various repairs of Engine Houses, 

of small amounts - - 482 75 

Rents of Engine Houses, and land 

on which some of the Engine 

Houses are located - 299 19 



Bells and Clocks ; 

Paid for ringing the Bells to denote 

the hours of the day, ringing for 

City and Ward Meetings, and on 

other public occasions 489 75 

For care and repairs of the Public 

Clocks - - - 55 00 



3,985 47 



544 75 



Amount carried fonmrdt 160,918 06 



28 

Amount brought forward^ 160,918 OB 

Constables ; 

Paid to Constables employed to 

preserve the peace, on the Hill, 

at West Boston - - 875 00 

For notifying and attending public 

meetings - - - 290 50 

For various other services rendered 

by Constables - - - 1^1 90 



Ca7'e and Improvement of the Common^ 
Malls, and Fort-Hill ; 

Paid forlaboron the Common, Malls, 

and Fort Hill and for sundrv tools 328 96 
For carting din and gravel upon the 

Common - - - 358 25 

For materials and labor, on the Frog 

Pond - - - - 185 54 

For repairs of Fences, round the 

Common - - - 125 45 

For Trees - - _ 27 75 



Care and Improvement of the. JVeck Lands ; 

Paid for setting a- new fence, and 

repairing old fences, at the Neck 

Lands; - - _ - 277 12 

For Trees, and work done on the 

same - - - - ' 74 88 

For drawing a plan - - 17 50 

For tending Gate on the Neck 5 00 



Common Sewers, Wells, and Pumps ; 

Paid for materials and labor, for the 
construction of new Common 



1,307 40 



925 96 



374 50 



Amount carried forward, 163,525 91 



-29 

Amount hrovght forward, 163,625 91 

Sewers in Merchants Row, State, 
Sudbury, Portland, Distill House, 9 

Washington, Hanover, Margaret, 
. Spring, Winter, Friend, Pond, 
Ann, Temple, West-Centre, 
Second, Richmond, and Blos- 
som Streets - - - 9,717 29 
For repairs of Public Wells and 

Pumps . - - - 282 71 

— ■ 10,000 00 

Building Reservoirs. 

Expended for the construction of a 
Reservoir in West Centre Street, 
near the English High School ; 
for several smaller Reservoirs, - 

and for completing others which 
had been commenced the year 
previous - - - Jj848 10 

Annuity for the purchase of George^s and LovelVs 
Islands, in Boston Harbour ; 

Paid this year's Annuity, being the 
amount which the City has con- 
tracted to pay, each year, during 
the life of the individual of whom 
those Islands were purchased = 400 00 

Printing and. Stationary ; 

Paid for printing done for the City ;- 
including the printing of two 
hundred and fifty copies of the 
City Ordinances - - 1,482 65 

Foi' Advertising 566 26 



Amounts carried forward, 2,048 91 175,774 01 



30 

Amounts hrQught forward, 2,048 91 175,774 01 

Tor Books, Stationary, and bind- 
ing ; including the expense of 
binding two hundred and fifty 
copies of the City Ordinances 679 52 



Internal Health Department — including sweep- 
ing the Street's, and removing House-dirt and 
other nuisances ; 

Paid for labor in sweeping the 

Streets, and removing the 

Street dirt - - - 3,351 89 

For labor in collecting and carrying 

off House dirt, and other 

nuisances - - - 5,199 03 

For Hay, Straw, Grain, and Vege- 
tables, used at the City Stables 2,037 73 
For new Wagons and Harnesses, 

and repairing old Wagons and 

Harnesses - - - 743 23 

For Tools, Iron, Coal, and various 

small articles, for the Stables, 

and the Blacksmith's Shop 802 57 

For the purchase of Horses 596 00 

For keeping Horses in the Country, 

during the Winter - - 159 06 

For work on the buildings - 177 41 

For services of the Superinten- ^ 

dent of the City Stables, and 

Teanjs - '. - 620 00 



13,686 92 

Paid for Swine, to consume the - 

"House OfFal - - - 1,016 30 



2,728 43 



Amounts carried forward, 14,703 22 178,502 44 



31 

Amounts brought forward, 14,703 22 178,502 44 

Deduct amount received for Swine 
sold during the year, and for 
sales of Manure connected with 
said Swine - - - 2,281 15 



12,422 07 



External Health Bepariment ; expenses of 
the (Quarantine establishment, except 
Salaj^ies ; " 

Paid for services of Boat-men em- 
ployed in the de,»:artnient - 551 98 

Expenses of boarding and nursing 

various sick and destitute per- - . 

sons, during the year - 3»64 18 

Paid for materials and labor, in re- 
pairingthe buildings onRainsford 
Island - _ _ - 

For repairs of Boats and Sails 

For supplies of Medicine, bedding, 
&c. for the Hospital 

For a new small Boat 

For Quarantine flag;s, and flag staff 

Sundry small expenses 

The expenses of this Department were consid- 
erably increased during the past year, by the oc- 
currence of several cases of Small Pox, in the 
City. 

Overseers of the Poor ; 

Pensions and Grants allowed to 

various destitute persons, by the 

Board of Overseers of the Poor 4,373 00 
Paid to the Treasurer of the Board 

of Overseers, for disbursements 

by the members of that Board, 

in their respective Wards, for 

the occasional relief of sick and 

destitute persons - - ' 4,000 00 



332 


15 


159 


14 


140 


95 


80 


00 


48 


75 


46 


48 



1,723 63 



Amounts carried fonvard 8,373 00 192,648 14. 



Amounts brought forward, 8,373 00 192,648 14 

Expenses of burying Paupers 

Paid for the support of Paupers at 
the Insane Hospital 

Paid to other Towns, for the sup- 
port of Paupers - 

Salary of the Clerk to the Board 
ofOverseers .. - _ 

Stationary, Sic.for Overseers Room 



888 


25 


871 


90 


744 


88 


480 


79 


27 


79 



11,386 61 



Directors of the House of Industry ; 

Expended for Victualing the In- 
mates of the House, during the 
year - - - 

For work on the Buildings 

For Clothing - - - 

For Fuel - - - 

For Hay, Straw, Trees, Seeds, and 
Manure - 

For Swine - - 

For Junk - - 

For Carriage Hire, for the Direc- 
tors - - - - - 

Expenses of the Hospital 

Paid for Furniture 

For Printing, Stationary and Books 

For transportation of Paupers to 

the House - - - 194 87 

For expenses of sundry paupers 

out of the House - - 95 58 

For sundry contingent expenses 390 96 



8,135 


76 


1,843 


81 


1,093 


12 


1,131 


60 


548 


67 


370 


29 


336 


16 


290 


00 


275 


86 


255 


61 


238 


95 



Paid the following Salaries viz : 
Superintendent and family 1000 00 
Assistant to the Superin- 
tendent - - -600 00 
Clerk to the Directors 323 88 



15,201 24 



Amounts carried forward A, 92d 88 15,201 24 204,034 75 



33 ^ 

Amounts hroughi forward, 1,923 88 15,201 24 204.034 75 

Chaplain and School Master 311 68 
Physician - ^ 306 00 

Teamster - - 107 50 

Female Assistants in the 

House - - 353 36 

^ 3,002 42 



18,203 66 



2,013 51 



From the above expenditures, the follow- 
ing Items of Income, paid into the 
; City Treasury, are to be deducted, viz : 

Amount received for Oak- 
um, from the House of 
Industry - - 1,465 31 

Received for sundry articles 
supplied the House of Re- 
formation - - 518 20 

Received on account of the 

support of a Pauper , 30 00 

Leaving the net expenditure 

from the City Treasury, ' . 

on accouat of the House of 

Industry - - - 16,190 15 

House for the Employment and Reformation of 
Juvenile Offenders ; 

Expended for victualing the Inmates 

of tlie House, during the year 1,906 29 

For Clothing - - - 442 20 

For Furniture, and Tools and Materials 

for the employment of the Inmates 787 72 

For work on the Buildings 376 36 

For Fuel, OH, 8sc. - - _ 281 13 .. 

For Books, Stationary, and Printing 111 71 



Amounts carried over, 3,905 41 220,224 90 

5 



64 



AmounU brought forward , 3,005 4i 220,224 90 

For apprehending, -deserters, and sundry 

oilier small expenses - - 111 '0 







4,017 


11 


606 

120 

333 

86 


45 
88 
17 
SO 






le 
335 


59 


1 ,4S2 


80 



Salaries ; 
Master of ilie House 
Instructer of the School 
Master Shoemaker 
Broom Maker 
Female Assistants, in 

House 



County of Suffolk; including expenses of Courts, 
Jails, House of Correction, and all other charges, 
except Salaries ; 

Paid sundry persons, as per bills and 
receipts, auihoriaed by the County 
Board of Accounts - - 11,767 14 

To Jurors, at the several Courts 8.047 48 

To VVilnesscs, Constables, Sic. for at- 
tendance at the several Courts 7,558 69 

Pard on County Drafts drawn by tlie 
Mayor ; being for that portion of the 
County expenses which come under 
the control of the Mayor and Alder- 
men, as exercising, in part, the 
authority formerly vested in the 
Court of Sessions - - 5,996 46 

Paid to the Treasurer of the Law 
Library, the amount received as 
Excise from Attornies - - 430 00 

Paid to Coroners, Jurors, &,c. on Inqui- 
sitions - - - - 237 29 



5,500 00 



34,037 06 



Amount carried forward, 259,761 96 



S5 

Amount brought forward ^ 259,761 06 
Interest on the Public Debt of the City ; 

Paid interest on various notes and cer- 
tificates of Stock held against the 
City, and on moneys borrowed for 
the purposes of the Government 51,772 97 

Paid interest on moneys loaned the 
City, by the Committee on the Re- 
duction of the City Debt - 486 59 

62,259 6S 

Reduction of the Principal of the Public Debt 
of the City ; 

Amount paid over to' the Committee on 
the Reduction of the City Debt, in 
confortnity to an Order of the City 
Council, passed April 23d, 1827 15,000 00 

Incidental Expenses, and Miscellaneous Claims ; 
not justly chargeable to any of the foregoing 
heads of Appropriation ; 

Paid for various legal services, render- 
ed previously to the appointment of 
a City Solicitor - - - 785 00 

Repaid to H. Chapman U Co. and I. 
P. Davis, the amount formerly paid 
by them to the City, for the rent of 
a Rope Walk at the bottom of the 
Common ; together with the costs of 
a suit brought against them by 
Amos Binney, to recover said rent 5S7 77 

Paid for services of an Assistant to the 
Clerk of the Market, during the 

694 00 
year - - - o>f^ yj\f 

For legal services, in revising and pre- 
paring the City Ordinances for pubH- 
cation ; — this amount allowed by a 
Special Order of the City Council 500 00 

Amounts carried forward, 2,466 77 327,021 62 



S6 

Amounis brought forward, 2,466 77 327,02152 

For Fuel, Lights, and other supplies, 

for the City Offices - - 441 54 

For work on a Dyke, upon ihe^ flats 
belonging to the City, west of Wash- 
ington Street ; this amount allowed 
by a special Order of the City Coun- 
cil - - - - - 350 00 

Paid for Powder used by the Militia, 

at the Fall Review - - 320 25 

For Fuel, for Faneuil Hall Market 257 70 

Expenses of keeping a Bull belong- 
ing to the City, two years - 198 40 

For materials and labor, for repairs of 
the Burial Grounds, and Funeral 
Cars - - - - - 151 51 

For sundry small expenses at llie Mar- 
ket, removing nuisances, &,c. - 146 81 

For the use of Halls, for Ward meet- 
ings - - - - - 130 00 

For a Horse, for the use of the City 

Marslial - - - - 130 00 

Expenses attending the Celebration of - 

the Arniiversarv of American Inde- 
pendence - - - - 120 00 

For clearing out, and removing the 

mud, from a portion of the Creek 119 25 

For making various surveys, and draw- ^ 
ing plans, for the use of the City 119 00 

For rent of the office occupied by the 

Clerk of the Common Council 80 00 

For a Carpet, for the Assessors Office 75 66 

For Signs, put up in the Streets, to de- 
note the different .Wards - 65 00 

For copying, and recording, various . 

deeds and agreements - - 41 50 

Sundry small expenditures, for differ- 
ent objects, no one of which amounts 
to twenty dollars - - 151 53 



5,364 92 



Amount carried forward, 332,386 44 



37 

Amount brought forward, 332,386 44 

Reserved Fund ; 

The sum of ^'12,000.00 was appropriated, by the City 
CoLiiicil, at the commencement of the last financial year, 
as a reserved fund, to be applied to such purposes as the 
City Council might thereafter, deem pioper ; the \vho\e 
amount of which fund was, subsequently, withdrawn, for 
'the following objects, viz : 

For repairs of Faneuil Hall -- 7,600 00 

For Cotnmon Sewers, Wells and Pumps 4,000 00 
Fonhe Externa} Health Department 400 00 



$12,000 00 



Amouni expended, - dtrrin^ the last 
financial year, under ihe respective 
appropriations granted by the City 
Council - ^- _-- - ' $332,336 44- 

Amount paid by the City Treasurer, 
during the last year, for services ren- 
dered by Deputy Collectors employ- 
ed by him - - - - - 380 00 

Amount paid by the City Treasurer, 
during the last financial year, on drafts 
drawn upon him previo^ssly to that 
year, the payment of which had not 
been before demanded - - 650 95 



1030 95 
Deduct amount remaining; unpaid, of the 
drafts drawn on the. City Treasin*er, 
during the last financial year; whioh 
amount^ though unpaid, has been 
allowed, and is included in llie preced- 
ing statement of expenditures - 102 44 



928 51 



Amount of actual expenditures, in money, 
during the financial year which closed 
Aprir30th, 1828. . $333,314 95 

Office of the Auditor of Accounts, May 15, 1828.- ' 

WILLIAM HAYDEN, Jr. Auditor. 



■(-D. ) 

Statement in relation to the Public Debt of 

the City of Boston. 

The amount of the City Debt, on the first day of 
May, 1827, as per statement in the Fifteenth 
Annua] Report, was - . - " . $1,011,775 00 

Since that time, the following Stock and Notes 

have been issued, viz -. — 

Amount borrowed to meet the current 
expenses of the year, in anticipation 
of the Taxes of 1827, 126,000 00 

Amount of Stock issued, to defray the 
expenses of widening Merchants' 
Row, 33,000 00 

Amount of a Loan made by the Com- 
mittee on the Reduction of the City 
Debt, the proceeds of which were 
applied to the redemption of other 
portions of the City Debt, 22,000 00 



From the above amount, there are to be deducted the fol- 
lowing payments on account of the City Debt, within the last 
financial year, viz : — 

Paid the whole amount of the Loan in 

anticipation of the Taxes of 1827, 126,000 00 

Paid the whole amount of the City 
Debt which fell due within the last 
financial yeai, under direction of the 
Committee on the reduction of the 
City Debt, the particulars of which 
will appear in the Report of that 
Committee, 117,425 00 



181,000 00 
3,192,775 00 



Amount carried forward, 1,192,775 (^ 



S9 

Amount brought formard, 1,192,775 00 
Making the whole amount paid, within the last 

financial year, on account of the City Debt, 243,425 00 



Aggregate amount of the City Debt, on the first 
day of May 1828, being ^62,425 less than on 
the corresponding day of the last year, $949,350 00 



The character of the Public Debt of the City, on 
the first day of May, 1828, was as follows, viz : 

Amount unpaid, of the Loan contracted for the 
erection of the Court House and Prisons in Lev- 
erett street, payable in annual instalments of ' 
$10,000, and bearing interest at five per centum 
per annum, ' 50,000 00 

Amount due on a note given for money deposited 
in the Treasury, for a special purpose, at five per 
cent; interest, 1,000 00 

Amount unpaid, of the Loan of 1823, payable in 
annual instalments of $5000, bearing interest at 
five per cent, 30,000 00 

Amount of the Loan contracted to quiet certain 
claims to the Ropewalk Lands; payable in the 
year 1834, at four per cent, interest, 58,000 00 

Amount of a Loan made in pursuance of an Order 
of the City Council, passed September 23, 1824, 
payable at the pleasure of the City after one year ; 
a part bearing four and a half, and the remain- 
der four and three quarters per cent, interest, 36,300 00 

Amount of a Loan authorized by an Order of the 
City Council, passed December 19, 1825, paya- 
ble January 1, 1834; at five and a quarter per 
cent, interest, 16,000 00 

Amount of stock issued under an Order of the City 
Council, passed December 2o, 1825, for the pur- 
chase of an Estate for the improvement of Court 
street ; two thirds payable at the decease of a 
person having a life estate in the premises, at five 
per cent, interest, and one third payable in the 
year 1831, at five and a half per cent, interest, 30,000 00 



Amount carried forward, 221,300 00 



40 

Amount hrouglit forioard, 221,300 00 
Amount, of a Certificate of stock issued on account 
of the purchase of a lot of land on Eliot street, 
for an Engine House, payable in March 1835, at 
five per cent, interest, , 1,700 00 

Amount of Stock issued to defray the expenses of widen- 
ing Merchants' Row, viz. 

Stock payable in the year 1836, at five 

five per cent, interest, 20,000 , 

Stock payable in the year 1832, at 4 1-2 

per cent interest, 25,000 

Stock payable in the year 1836, at six per 

cent, interest, 7,000 

Stock payable at pleasure of the City, at 

4 1-2 per cent, interest, 1,000 

53,000 00 

Amount of a four and a half per cent, stock sold ~ 
at Auction, under an Order of the City Council, 
passed October 2, 1826, to raise funds for the 
redemption of certain portions of the City Debt, 
bearing a higher rate of interest ; the principal 
to be redeemed in the years 1840, 1845, and 
1850, 95,000 00 

Amount unpaid, of the Debt contracted for the erection 
of the New Faneuil Hall Market, and the improvements con- 
nected therewith, payable at various times, and bearing" in- 
terest as follows : 

At $3 89 per centum per annum. 
At 4 1-2 



At 


4 3-4 


At 


5^ 


At 


5 1-4 


At 


5 1-2 


At 


6 



ti 

(( 

ii 



annum, 


18,000 00 






2,000 00 






5,000 00 






390,350 00 


- 




18,000 00 






7,000 00 


^ 




116,000 GO 








556,350 00 



^ Amount of a Loan made under an Order of the City 
Council, passed February 11, 1828, authorizing the Commit- 
tee on the Keduction of the City Debt to borrow a sum of 
money, to redeem a ceTtain portion of the City Debt : 

Payable in one year, at four and a half 

per cent, interest, 9,000 00 

Payable at pleasure of the City, at 4 

1-2 per cent interest, 13,000 00 



22,000 00 



Whole amount of the City Debt, May 1, 1828, $949,350 00 



REPORT ON THE CITY DEBT. 



— -Q©® — 

Hi, 

The Committee on the Reduction of the City Debt respectfully 
submit to the City Council this final Report of their transactions, 
"during the financial year which closed on the thirtieth day of 
April last. 

By certain Orders of the City Council, passed on the 23d of 
April, 1827, by which this Committee was constituted, it was de- 
termined that certain specific funds therein named, viz : All 
"balances of money thereafter remaining in the Treasury, at the 
■end of any financial year ; all receipts in money, being the pro- 
ceeds of the sale of Real Estate, of any description, then belong- 
ing, or which might thereafter belong, to the City; all receipts 
on account of the principal sum of any bond or note, then owned, 
or which might thereafter be owned, by the City; and, also, fif. 
-teen thousand dollars of the annual City Tax, in that, and every 
future year, should be appropriated to the payment, or purchase, 
of the capital of the City Debt ; and, for that purpose, that said 
funds should be placed at the disposal of this Committee. 

Under the provisions of those Orders, a regular account has 
been kept with this Committee, in the Books of the Auditor ; in 
which the Committee has been credited with all the moneys re- 
ceived, during the last financial year, from the designated sources, 
and, also, with the balance of an account of interest, on moneys 
at the credit of this Committee, while the same were not imme- 
diately wanted by the Committee, and were, temporarily, made 
use of for other purposes of the City. In their general account, 
the Committee are charged with all the payments made by their 
order, on account of the principal of the City Debt. 

In February last, it was ascertained by this Committee, that 
the avails of the funds which had been placed in their trust, by 

6 . 



- - " . 42 

the City Council, would not be sufficient to liquidate all that por- 
tion of the Public Debt which would fall due within that financial 
year ; and application, consequently, was made, by the Committee, 
to the City Council, for authority to negociate a new Loan, not to 
exceed, in amount, the sum oi twenty -nine thousand dollars ; which 
authority was promptly granted by the City Council. The Com- 
mittee have found it necessary, under that authority, to borrow 
only the sum o^ twenty-two thousand dollars ; which amount, also, 
has been carried tO the credit of this Committee. 

With these funds, as above stated, the Committee have been 
enabled to redeem all that portion of the Public Debt of the 
City, which 'fell due within the year, amounting to one hundred 
and seventeen thousand four hundred and twenty-jive dollars ; and 
they had a balance remaining at their credit, on the thirtieth ultimo, 
amounting to eleven hundred and nine dollars^ and four cents ; 
which is carried to new account at the commencement of the 
present financial year. 

The following is a particular statement of the Receipts and 
the Payments of the Committee. 

RECEIPTS. 

Balance of money remaining in the Treasury, at the end of the 
financial year, which closed April 30, 1837, 35,640 02 

Proceeds of the Sales of Real Estate ; 

Received for a lot of the Mill Pond 

Land, on Haverhill street, 14,760 00 

Received for the right to erect certain 
Tombs, on a piece of land contigu- 
ous to the North Burial Ground, 1,420 00 

On account of the purchase money of 
the Old Franklin School House, in * 
Common street, and the land on - 

which the same stands, 925 50 

Received for a lot of land, on Portland , - 

street, SI 6 00 

Ten per centum of the purchase money 

of a tract of land on the Neck, 385 44 

Received for the right to take water 
from a Well on Cross street, belong- 
ing to the City^ 300 00 



Amounts carried forward, 18,606 94 35^640 02 



43 



Afnounts brought forward, 18,606 94 35,640 03 
On account of a tomb in the Burial 

Ground at South Boston, 100 00 



Making the whole amount received for 

sales of Real Estate, ^ 18,706 94 

Received the principal sums of the following Notes owned 
by the City, viz : 

John D. Williams' note, dated April 1, 
, 1825, paid in January, 1828, 14,400 00 

Three notes against Henry Newman, 

dated November 29, 1825, paid in 

May and September, 1827, 5,300 49 

Russell, Davis, & Hedge's note, dated 

April 1, 1825, paid in April, 1828, 3,000 00 
Robert G. Shaw's note, dated April 1, 

1825, paid in April, 1828, 2,000 00 . 

Samuel &d Enoch Train's note, dated 

April 1, 1825, paid in April, 1828, 2,000 00 



Making the whole amount received 

for Notes paid in, 26,700 49 

Amount received from the City Tax of 1827, " 15,000 00 

Received for interest on funds loaned the City, 
when not immediately wanted Tor the purposes 
of the Committee, ----- 486 59 



96,534 04 



Received for City Stock, bearing 4 1-2 per cent, 
interest, issued under order of the City Council, 
passed February 11, 1828, - - - 22,000 00 

Total amount carried to credit of this Committee, 
during the financial year which closed April 30, 
1828, - - - - - . . $118,534 04 



PAYMENTS. 

The Committee have caused the following- Stock and 
Notes to be paid, and taken up, during the year, viz : 

Of the Faneuil Hall Market Stock, at six per cent. 

interest, 22,650 00 

Amount carried forward, 22,650 00 



44 

Amount brought forward, 22,650 00 

Of the Faneuil Hall Market Stock, at five per cent 

interest, 20,475 00 

Of the Faneuil Hall Market Stock, at four and* 

a half per cent, interest, 9,000 00 

Annual Instalment of the five per cent, stock of 

1823, 5,000 GO 

Annual Instalment of the Leverett Street Prison 

Loan, at five per cent, interest, 10,000 00 

Loan authorized by an order of the City Council, 
passed November 28, 1825, at six per cent, in- 
terest, 20,000 00 

Loan authorized by an order of the City Council, 
passed March 5, 1827, at four and a half per 
cent, interest, ~ 30,000 00 

Note to the Mayor and Aldermen, as Trustees of 

Joanna Brooker's donation, at 5 per cent, interest 300 00 



Making the whole amount of the City Debt re- 
deemed by the Committee, during the financial 
year which closed April 30, 1828, $117,425 00 



Total amount of moneys received by the Ct)mmit- 

tee, during the year, as before stated, 118,534 04 

Total amount of Stock and Notes paid from the 
funds of the Committee, during the year, as be- 
fore stated, 117,425 00 



Leaving a balance at the credit of the Committee, 
in the hands of the Auditor, on the thirtieth of 
April, 1828, amounting to $1,109 04 



By the foregoing statements, it will be perceived 
that the Committee have redeemed Stock and 
Notes of the City, amounting to 117,425 00 

That, in order to do this, they have created a new 

Debt, amounting to 22,000 00 



Leaving an actual reduction of the City Debt, by 

the proceedings of this Committee, amounting "to $95,425 00 

Amount carried forward, 95,425 00 



45 

Amount brought forward, 95,425 00 

By another operation, entirely disconnected with 
the business of this Committee, (viz. for the wid- 
ening of Merchants' Row,) the City has created 
another new Debt, amounting to 33,000 00 

So that the actual reduction of the City Debt, diir- 

ing the financial year which closed on the thir- 
tieth ultimo, amounts to _ $62,425 00 

Of the amount of the City Debt cancelled by the Committee: 

842,650 00 bore interest at 6 per centum per annum ; 
35,775 00 bore interestat 5 per centum per annum p 
39_,()00 00 bore interest at 4 1-2 per centum per annum. 



$117,425 00 



The Committee cannot but express to the City Council their 
clear conviction, resulting from the experience of the last finan- 
cial year, that the system adopted by the Council, of setting apart 
certain specific portions of the revenue of the City, in each year, 
towards a gradual reduction of the City debt, is founded in a wise 
attention to the best financial interests of the City : For, al- 
though it is true tiiat no new funds are actually created ^to the 
City by this arrangement, yet it is equally true that the applica- 
tion of those funds, which, from their very nature, belong to the 
liquidation of the Public Debt, is ensured to that object; and a 
systematic separation is thereby effected, between those funds 
which are of a permanent character, being the proceeds of the ac- 
tual property of the City, and those which partake of the nature 
of annual income. 



JOSIAH aUINCY, Mayor, ) Com. onihere 

JOHN R. ADAN, Pres't. of the Com. Council, > dudion of ih 
JOHN C. GRAY, Ch'n of the Com. of Finance, ) Ciiy Debt. 



In the Board of Aldermen, May 26, 1828.— Read and ac- 
cepted, and ordered, that the same be printed with the Annual 
Report. Sent down for concurrence. 

JOSIAH aUINCY, Mayor. 

In Common Council, May 26, "1828. Read and concurred. 

JOHN.R. ADAN, President. 



46 






•Si 
60 

V 

<^ 

?: 



< 
< 



.i4 



O 

o 

GO 



O 
O 



O i-H G<! N. -^ Cr> 

O Ci i>. GO tH- ^ 



O 6^ O^ 00 N- Ci O 

GNi C^ Os Oi "^ ^ O 

O)^ th Go^ Go^ ^q^ t>- K^ 
go" 5o"o" -^"i^o" 

jt^ rH ^ CO G^l 



o 

CO 

O 

00 



CO 



to tH 



O 1-H CM 

C^ »0 GO 

)N. "^ CO 




-a 

•4— > '^ 



a • - 

o ^ 

00 c 
G^ 

oo 



« 



<u 



O) 



I 

c 
o 

£ 

£ 
o 






s2 =>^ 

3 



1-' 
C/2 



03 

5-* tj . 



en 

o 



a 

CO 



a 

CO 



■t-l CO 

O =3 






c a* 

- o 

c: ,- 
_5 ~ 



CO O) 3 



.O .O ^ ^ 



2 PP^^^ 

o c o 
T3 -a -a 



CO 

a 

X! 



CO 
.O o 



CO 

-" cd 



C l-H 

CI, O 

t, 3 
O C 



— OJ -^ 



o 

1.2 

— ' -»-> 



3 ^^^ 

• « 22 Oh 

«*- -a o 

O 3 

*- ,<V CO 









->^ >. >. >. 

CQ Cfi C2 CO 



CQ 



> 3 



CO 

CO 

(» 1- 

:d aj 
w > 



CO 



i* .o 






•^ "-1 K. >^ 



"^ ^ "s 

o o " 



C2 



CO 



CD 



G^ >> 

00 cs 



oo 




)^ 


• 
3 


o 


O 


Cn( 


CO 




O 

PP 


>n 


C.M 




o 


• 
^00 


>^ 


'^^ 


^-^ 


l^w 









3 
to 

£3 

O 



o 



^ 






c 



t^l^ o o 


'^cr GO 


b- 


Oi 1-H o o 


-H t^ 


OO 


(N In- uo O 


to G<1 


N. 


l^O G^ 00 


^ G^ . 


^ 


1:^. rH ^ GO 


b- O 


GM 


r\. «N «N 


. "N .N 




1-1 >0 GO 


O (M 


GO 


»o >n ^ 


»0 G<1 • 


N- 


G^ G<J 


O 


lO 



1^ 

OO ^ • 






60 S-l 

1^ o 



o 

CO 

O 

;pa 

■fe 
o 



QJ 






>^ CO 



«j •— < 43 



CO i; 

QJ O 



.— CO 

CO »^ 

■" C 



O « 



>^. 



o 

3 >> 

= 3 



t: CO ^ :s 

j= . . . 

CO o O O 

ra -O -O 13 

O O O O 






3 

« 

C 

Cd 

"cS 
.o 

o 



00 
(M 
OO 



< 



o 

o 

09 



47 



CO 


© o 


IH 


l^ 


o 


o 


o 


6^ 


O 


CO GO 


^ 


o 


Oj O 


<N 


o 


o 


o 


o 


»o 


O 


00 CM 


O 


N. 


(k^ 


Ir^ 


oo 


o 


o 


^ 


»ri 


o 


l-H lO 


i^ 


(N 


CO -H 


CO 


G^ 


o 


GO 


i-H 


<M 


C<J 


GO O 


CO 


oo 


N-'O 


Oi 


O 


^ 


^ 




(M 


Ci 


b- Ci 


<o 


•N 


^ 












«X 




•N #N 


«N 


O 


1— 1 




O 








(M 




o o 

1-H G^ 


o 



-a 

*-» 
en 
O 



r '- 



o 






W3 



iT' *j ^ 



W3 



-a 

> 

'53 
o 



C '- 
O s- 

'a 
<v 






C q; cB 

_ _ O t/ a 

C '^ C •- 

C- ^ - d 

'-^ M cu s^ 

= 1- ^ 



-.s 






WW 



QJ 



CC O 

CO 23 



E rO - 

Ik - 

c 

s.s 

£ 



I 

o 

a; 



o 
-a 






o 



O 






O KJ 
U 00 



<! 

2 
o 

CO 

^ . ^ 

> ••: 

to _^ 
0-' CO 



CC 



u 
c 
rt 






o 

*-> 
CO 

a 

o 



-3 

> 

o 
o 
a) 

CO ^ 

E ':£ 



I 

a 

S i 



CO 

(LI 

CO 

a 






I 



CO 

s 

CD 
,0 






o 



> 6 ^ 

a; ^ 5. 

^ CO ^ 

<^ CO 
CC 









CO 
CC 
W C y 

oq pa 



3 
o 

O 

J2 



o 

^- 

a> 

3 

a> 

c 

CC 

'a 

pQ 

>> 

ca 



3 

«4-l 

o 



3 

o 

.a 



hi 

3 

CO 






^ 

^ 



00 1^ 

00 CC 



-^s 








- 


^ Oi 


00 


O-O 





■o 


tH (M 


^ 


to ^ 


, 





t^ b^ 


1^ 


00 "O 





i^ 


^ GO 


^ 


c^ 


GO 


GO 


l:^ GS 








'^ 





•N 


•N 








tH 


00 


i:^ G^ 


^ 





T— 1 




r-i 




"^ 



a; 



CC 

> 
a) 

CO 



CO 

CC 



3 



-a 2 

CC C 
'/3 P 



02 O •- 

CO 



CO 

X/l 

C S-. 
C 3 



CO 

C 

O ^ 

to «^ 

CO ^ 

CO "^ 



5: 

C8 



3 
CO 



i ^ 



o o 



Q' C^ CO 

c fit: 
-< 3 

r- ^ O 

o -r? <«iP 

o 

Eh 



'— cC s- 

CC •— •■- 

o CC ic 

""^ ^ ^ 

CC O C 

w -o -a 
000 



c 
o 

> 

o 

cu 

!U 

OJ 

CO 

*o 

.0 






CO 

I- a 

CC :-■ 



Cft 



w 



00 

CO 



>* 

< 



o 

xn 
O 



48 



o 



o 

GO 

o 



o 

CM 

oo 

CO 

rv 
1— I 



o, 



o 



0. o .S ^ 

*- C Qj •^ ^*" 

>% o - ^ 

S- O C3 -, *-^ 
C « U -5 3 

Co 



O 



o 



1 

u 1 




CS 


Co -t^ 


G 


^ 


« c 




CB ^ 


harged 

iamM 
cash 


<j ' 


- ITS 



-So 



Til r\ »N ^ 

GNJ O _ o 
-c oo tiS "2 '*- 



<1 



CQ 

-14 
3 
O 



c3 pj C> in 

U r- 1^ U « 
■ .= -= <fl W 






i-< cs 
d +-< 3 

P5 



oo 

OO C8 



c 

o 
U 

■a 



O 

O 

■•i-H 






h- 


CO 


o 


oo 


oo 


l^ 


1^ 


iH 


a> 


o 


CO 


c;^ 


G<J 


1^ 


Oi 


«\ 


•% 


•> 


CO 


Oj 


CN 


i^ 


rH 


O) 


»o 


• 


o 



—A 



CD 


>^ 


r; 


c 


o 


3 




a; 


o 


3, 


; 


ca 


g 


7^ 


a 


•*— » 




• »— * 


>, 


r 




L. 




-n 


-o 


o 


O) 


r— 


■t— » 




o 


• >i« 


C3 


d 


-o 


c« 


en 


1) 






S-i 


.-3 


.O 


O 



a^ CO = 

— •- cc 

cc ec 

O 1^ o 



OJ 3 
I -*- I 

o +-> 



I 3 OJ ) 

I cc c " 

^-^ 

cu o 

H - 



CO w 

w 

Sx 

o 
u 



H 



00 

d 

CO 



o 
o 






a 



1-5 i/3 fiH C/3 



o 

s 

S3 

m 
P?5 



00 
00 



I 

U 









- c 
o 



ft. 



« 



.1^ 






U 

a 

u 
3 
O 

o' o 

o 

o _ 

CO = 

>^ s 
03 



cs 

00 re 

I 



a 

s 



a 



■fa- "'"' 



-3 -c O) 

= o > s - 



M 



^ « « g « 

-kj CJ ~ CO i, 

S — 2 <u 

p. 



o§° 



_ = '^ Q. — -» 

o S « ^^ o ^ ^ 

> ,u a; o ^ = S 

rt cc ? CN >< 5 « 

c S «5 ^— b- *^ 

= > -c: = ^. a; ig 

— "S ^ = a; •^ a4 









C5 - 



CC 

si 



5 = "2 := ^ 

a JJ - 






3 ^ O 



«^ "C -•r ^ ^ 

£: -s ^ - = u- 

= 3 =s o ■= b 

o a* '-' ^ M 

== tC CS <D '^ 

fee <U "C s. -V 

UJ fC i- ''^CO 

4J li '^ ch » .t: i> 

^ > cj . 

« cs ?^ '^ J? 3 

oo 5i *- S w 

z; t^ j5 T- cc o s 5S 

K-o^ c«Srt— «i£r--='^ 



3 }^ ' <. 

o uo "9 

Ol .S CC o 

>" £ <i} c.-£ o o) 

s £ ^ ^ ^ o S-^ 
,-0 -« - 



00 t: - 



5 « a-- 

!t ^ .3 x: 



'= £ 



c^ 



a> 



M O 5 — W (D 

S = 5? « " 

_. C to '•*' 






_. ^ to - 

© Si k^ C 



C^ ^'O M '-' ^ " 
C -t: ^ ^ cs ^ a^ § 



ESTIMATE OF EXPENDITURES 

AND 

Ways and Mea7is,for the present financial year ^ 



The Ordinance, '* establishing a system of accountability in 
the expenditures of the City," requiring that the Auditor shall, 
in the month of February annually, make and lay before the 
City Council, an estimate of the amount of money necessary to 
be raised for tiie expenditure of the ensuing financial year, un- 
der the respective heads of appropriation, such an Estimate, 
together with an Estimate of Ways and Means to meet the ex- 
penditures, was laid before the City Council, on the 25th of 
February last. Those Estimates were referred to a joint Com- 
mittee, by whom an Order was reported, which was passed by 
the City Council, in the following form, viz : 

CITY OF BOSTON. 

« 

An Order relative to Specific Appropriations^ 

It is ordered, by the City Council, that to defray the expenses 
of the City of Boston and the County of Suffolk, for the next 
financial year, which commences on the first day of May, one 
thousand eight hundred and twenty eight, and closes on the thir- 
tieth day of April, one thousand eight hundred and twenty-nine, 
the following sums of money be, and the same are hereby, respec^ 
tivelv, appropriated ; that is to say : — 

7 



< ■ ~ 

For salaries of the Instructers of all the Schools, 

except the Primary Schools, .- - 35,000 00 

For the Primary Schools, - - 14,500 00 

For repairs, fuel, and all other contingent expenses ~ 

of the schools, - - - - 4,000 00 

For repairs of public buildings, - - 2,000 00 

For the erection of new Hay Scales, at the bottom 

of the Common, - _ - 1,500 00 

For paving and repair of streets, - = 30,000 00 

For widening Streets, - - - ^ 30,000 00 

For salaries of all City and County Officers, « 28,000 00 
For the City Watch, - - - 9,000 00 

For Lamps, Oil, and Superintendence, - 12,000 00 

For the Fire Department, exclusive of Engine - 

Houses, - - - 8,000 00 

For the erection, rent, and repairs of Engine 

.Houses, - - - 6,0G0 00 

For Bells and Clocks, - - - TOO 00 

For Constables, - - . - - 1,500 00 

For care and imDrovement of the Common, Malls, 

Copp's Hill and Fort Hill, - - 1,000 00 

For care and improvement of the Neck Lands, 500 00 

For Common Sewers, Wells, and Pumps, ■^^ ' 6,000 00 

For building Reservoirs, - - . - 2,000 00 

For the payment of the Annuity for the purchase of 

George's and Lov ell's Islands, in Boston Harbour, 400 00 

For Printing and Stationary, - - 1,500 00 

For the Internal Health Department, including 
sweeping Streets, and removing house dirt and 
other nuisances, - - - 11,000 00 

For the External Health Department, expenses of 

^the Quarantine Establishment, except salaries, 1,200 00 

For the construction of a Wharf, and renairsofthe 

buildings, at Rainsford Island, - - 800 00 

For the Overseers of the Poor, besides moneys re- 
ceived for the support of Poor belongings to 
other towns, (all moneys accruing for the support 
of State Paupers ta be paid into the City 
Treasury,) - - - 12,850 00 

~ For the. House of Industry, besides income from 
the establishment at South Boston, and moneys 
received for the support of poor belonging to other 

Amount carried forward, 189,450 00 



# 



51 

Amount hrougld forward, 189,450 OC^ 

towns, (aii inoiieys accruing for the support of 

State Paupers to be paid into the City Treasury,) 18,000 00 

For tlie establishment for the employment and re- 
formation of Juvenile Offenders, - - 5,975 00 

For the County of Suffolk, including expenses of 
Courts, Jails, House of Correction, and all other 
charges, except salaries, - - 31,500 00 

For the payment of Interest on the Public Debt of 

the City, - - - 47,000 00 

For the reduction of the principal of the public debt 

of the City, _ . „ 15,000 00 

For Incidental Expenses and Miscellaneous Claims, 
not justly chargeable to any of the foregoing 
heads of appropriation, - - 5,000 00 

For a Reserved Fund ; to be applied to such pur- 
poses as the City Council may h-ereafter deem 
proper, ' > ' - » 16,700 00 



And it is farther ordered, that no excess in any 
of the respective appropriations aforegoing, shall be 
allowed by the Auditor of Accounts, or paid by the 
Treasurer of the City and County, unless author- 
ized by an order of the City Council. 

The whole amount of appropriations granted in 
the foregoing Order is * - „ $328,625 00 

An estimate of the Ways and Means to meet the 
©xpenditLires of the City, for the ensuing finan- 
cial yeai'j which commences on the first day of 
May, 1828, and closes on the thirtieth day of April 
1829. 

Probable income from City -rents, - - \ $38,000 OO 
interest on bonds and notes, held by the City, 14,000 00 
From the Commonwealth, for support of State pau- 
pers, - - - - - io,ooa 00 

From the Health Department ; including . quaran- 
tine fees, funeral fees, sales of street dirt, &c. 4,600 0(1 
From assessments from, common sewers, - 4,^000 00 



Am&unt cdrricdfonmrdi 70,000 OC^ 



52 



Amount brought forward^ 

From licenses for public exhibitions, &lc. 

From the County of Suffolk ; including county rents, 

civil and criminal costs, fines, fees, jury verdicts, 

licenses to retailers, fcc. &c. 
Outstanding taxes^ small debts, &c. 



Probable amount of tax to be assessed for the ensu- 
ing financial year, - - 235,000 
From which, deduct for probable abatements, 5,000 



70,000 00 
' 3,000 00 



20,000 00 
5,625 00 

98,625 OO 



Leaving the net income from the tax of the year, 230,000 00 
Total of Ways aad Means, for the year 1828*-29,, $328,625 0& 



% 



REAL AND PERSONAL PROPERTl 

Of the City of Bostmi and County of Suffolk 

Townsliip No. 5, in the 9lh Range, county of Penobscot. 

The Common. 

Fort Hill — and a lot of Land adjoinins^. 

About 10,000 feet of Land north of the Stores on North Mar^ 

ket Street. 
Land north east of the Mill Creek, and bounding on a Street 

formerly leading to Eustis Wharf. 
Land on theMill Pond. - . 

Upland and fiats at the bottom of the Common, including the 

purchase from the former occupants of the Ropewalk 

Lands. 
Marsh on each side of the Neck. 
Two Malls on the Neck. 
A lot of Land at the head of the Ropewalks, occupied by the 

State for the Laboratory. ' 
J\. lot of Land on the south side of the Street leading fron^. 

Washington Street to South Boston Bridge. 
Land on Temple Street. 

A small wedge of Land on Front and Beach Streets. 
A lot of Land on Eliot street, purchased for a Watch House, 

Engine House, he. 
A lot of Land on Essex street, 560 feet. 
A lot of Land on Prince street, leased for fifty dollars per 

annum. 
Land and building on School street, formerly occupied as un 

Engine House. 
Engine Houses^, and the land on which they stand, in Milk, 

Mason, Leveret, and Hanqver streets, Dock square and 

Pemberton's Hill. 
House and Land on the Mill Pond, for Fire Hook and Ladder 

Company. 
Four Burial Grounds in the City. 
One do. on the Neck. 

One do. Soi.th Boston. 

One Tomb in Copp's Hill Burial Ground, being the particular 

property of the City, 



On(f Tomb ii! the Granary Burial Groand. 

Nine Tombs in the Sout!) Boston do. 

Faneiiii Hall, with the land contiguous thereto. 

The New Market. House at the East end of Faneuil HalL 

and the wharf connected therewith. 
Old Town House and Cellars. 
A Fish Stall at the north part of tlie City. 
Coun(y Court House and Land, in School Street. 
New Court House and Prisons, in Leveret street. 
Old Court House, and Laiwl connected therewith, io Court 

street. 
County House and Land, in Court street. 
House of Industry, House of Correction, two Houses (or 
Coiored Poor, a Slaughter House, and other out-buildings, 
and sixty one acres of Land at South Boston ; — together 
with tlie stock on iip.nd, the farming utensils, and various 
ailicles appertaining to the establishraent. 
Deer Island, and i[]o buildina's thereon. 
Hospitalcn Rainsford Ldand, built in ]S19. 
Two Hay Scales nad three City Pounds. 
A House in Union Street. 
Ward Room, and Cellar, in Ward No. 3. . 
Stable on the Mill Pond. 
Eliot School House, in North Bennet streets 
Mayiiew, do. in Hawkins street. 

in School Street, 
in Mason street. 
in Hanover street. 
' in Derne street. 

Fort Hill. •- 

School House nt South BostOF>. 
High School House, in Pinckney street. 
Franklin Scliool House, in Waslungtoii street. 
Twenty Fire Engines. 

Hose Carriages, six or seven^ihousand feel of Hose, three 

hundred and ten pairs of Buckets, twenty Pump Hoses. 

Hose Scrfew;6, Caps, Trumpets, Badges, and various other 

implements, appertaining to the Fire Department. 

Tlie Bont Massachusetts, with her two small boats, and other 

appurtenances, in the Quarantine service. 
Tweniy-nine Horses, with Wagons, Carts, Harnesses, &c. in. 
the service of the City. 



Latin, 


do. 


Adams, 


00. 


Hancock. 


do. 


Bowdoin, 


do. 


Boylston, 


do, 



55 ^ 

Five Funeral Cars, with Harnesses conij3l8te. 

One do. used at the House of Industry. 

Various public Wells and Pumps. 

About eighteen thousand feet of Comnaon Sewers, laid by the 

City within the last five years, and now under the control 

of the City government. 
Seventeen Rerservoirs constructed by the City, within the 

three last years. 
Eleven hundred and ninety three Lamps. 

Market Scales, Wei";hts. &:c. ' 



BONDS AND NOTES HELD BY THE CITY. 

Notes received on account of the sale of the 
Alms House Estate, in Leverelt street, se- 
cured by Mortgage, - - - 90,000 00 

Notes received on account of sales of neck 

lands, - - • - - 15,455 16 

A note received on account of sale of a lot 
of land at the south part of the City, pur- 
chased for a School House, - 679 70 

Various other bonds and notes, in the hands of 

the City Treasurer, - - - 2,468 35 

Notes and Bonds transferred to the City Treas- 
ury, by the Committee on the Extension of 
Faaeuil Hall Market ; — amount remaining 
unpaid, - - - 162,5^5 64 

Note received on account of a lot of land, or 

flats, near the Franklin School House, 1,666 00 

Note received on account of the improvement 
made the year before last, in Merchants' Row, ^3,000 00 

Notes received an account of the sale of the 
Old Franklin School House, and land, in" 
Common Street - - - 2,760 00 

Notes received for a lot of flats contiguous to 

South Boston Bridge - - 500 00 

Making the whole amount of Notes and Bonds 

held by the City, {carried forward) $279,124 86 



V 



Amount brought fcrwardy 279jl*24 S5 
AniouDt of Money \u the City Treas- 
ury, May 1st, 1S2S, ' • I,G17 50 
Balance of money at ihe credit of llie 
Committee on the Reduciionof the 
Xiiy Debt, May 1st, 1828, - 1,100 04 



2,726 54 



^•281,651 39 



STATEMENT OF THE FRANKLIN FUND. 

Estimated amount of the Franklia Fund, as 

stated in the last Annual Report, 15,781 72 

Amount of increase, during; the year, '^ouv 

aud a half per cent, - _- 710 18 

Present value of the Fund, $16^491 9(5 

Donation, of Mrs. Joanna Brooker^ and others^ to the Select 
men of the- town cf Boston, for the time being ; the Interest 
of ii'hich is to be disposed of for the relief of Boor Widows 
and Sick People, at their discretion. 
Josiah Robinson's Note and Mortgage, . - 1,106 66- 

EHsha W. Dana's Note and Mortgage, - 272 17 

John Redman's do. do. - 1,231 22 

Benjamin Darling and Samuel Bradford's do. 1,300 00 

#3,970 05 

The interest o'.-j tlie above has been paid in equal proportions to the Aider 
-men, and by tlicm distributed, agreeably to the Wills of the Donors. 

Donation of Abiel Smith, Esq. to the Selectmen of the town 
of Boston, for the time being; the- Income of which is to be 
appropriated to the support (fa School for ihe Instruction of 
People of Colour in, said town, in Reading, Writing and 
Jlrithmetic.jL 

20 Shares in the Nevvburyport Turnpike Road. 
20 do. in the Second New-Hampshire Turnpike Road. 
5 do. in the Rhode Island Bridge Company. 
1 Share in the Boston Theatre. 
1 do. in the Boston Bath House. 
4,000 dollars United States 3 per cent stock. 
200 do. do. 6 per cent stock. 

5 Shares in Suffolk Bank. 



jh 



EIGHTEENTH 



ANNUAL REPORT 



OF THE 



/ ^i 



^ 



^ 



■5/ 



RECEIPTS AND EXPENDITURES 



or 



THE C1T7 OF BOSTON, 



AND 



©dttnta of Suffolk. 



MAY 1, 1830. 




BOSTON : 

JOHN H. EASTBITRN, CITY PRINTER CONGRESS STREET. 

1830. 



CITY OF BOSTON. 



Office of the Auditor of Accounts, ) 

May 15th, 1830. 5 

The Auditor of Accounts respectfully asks 
permission to lay before the City Council the An- 
nual Report on the Finances of the City, for the 
year which closed on the thirtieth day of April 
last. 

The accompanying Documents (marked A. B. 
C. and D.) contain Statements of the Appropria- 
tions granted by the City Council, for the ser- 
vice of the year ; — of the Income, which actually 
accrued to the City, during the year ; — of the Ex- 
penditures, whiiih were made, in the rarious de- 
partments of the government ;— and of the Citf 
Debt, shev,^ing the variations that have taken 
place within the year. — 

Upon examination of these Statements, it will 
be found that the financial year w^hich has just ex- 
pired, adds another to the number of those years, 
in which the ordinary annual Income of the City 
government has not proved adequate to its ordina- 



4 

ry annual expenditures. By the Document mark- 
ed C. it appears that the aggregate expenditure 
of the year amounts to ' $386,275 72 

' From which there should be de- 
ducted the following expenditures, 
which were met by special Loans, 
viz: 

Payment to the Mer- 
cantile Wharf Corpora- 
tion - - - 18,520 50 

Completion of the City 
Wharf - - 7,360 2b 

Purchase of the Old 
Frankhn School House, 3,000 00 

A portion of the expen- 
diture for the Fire Depart- 
ment. - - - 5,600 00 

$34,480 75 



And the expenditure left chargea- 
ble to the annual Income of the City, 
amounts to - - - - $351,794 97 

The aggregate Income 
, of the City for the year, 
amounts as per Docu- 
ment marked B, to 376,513 13 

From which, deduct the 
amount received for Loans, 
for the objects abovemen- 
tioned - - . - 34,480 75 



And the amount received as annu- 
al Income is - - - - 342,032 3S 



Leaving an Excess of the Expen- 
diture oVer the Inc ome of the vear 
amounting to - - - - $95 762 59 



* 

The Account Current of the City Treasurer 

shews a balance of money in the City Treasury, 

on the first day of the present month, amounting 

to ----- - $5,438 80 

This balance results from the fact, that there 
was in the City Treasury, at the credit of the 
Committee on the Reduction of the City Debt, 
the sum of - - - - 15,201 39 

FrQim which deduct the amount 
of the deficiency of the Income to 
meet the general Expenditure, as 
above stated - . - - - 9,762 59 



And there is left, the balance 
which was actually in the City 
Treasury, on the first day of ». 

May, 1830 - - - - $5,438 80 



This inadequacy of the Income of the last finan- 
cial year to defray the expenses of the year, arises 
from the fact that there has been, in that year, as 
there was in the year preceding it, an excess of ex- 
penditure for the County of Suffolk, and for the 
payment of Interest on the City Debt. The 



6 

County Expenditures, it is well known to the City 
Council, are without the control of the officers of 
the City government, and must be paid, whether 
they exceed, or fall short of, the amount appro- 
priated to meet them. The amount of Interest 
falling due within the last financial year has con- 
siderably exceeded the estimated amount, in con- 
sequence of the extensive changes which have 
been effected in the City Debt ; — as, when new 
Loans are negociated for the liquidation of old 
debts, it becomes necessary to pay the interest on 
the Stock thus cancelled, in full 5— so that it gen- 
erally happens, in such cases, that more than a 
years interest on the same debt is to be paid. 
There is, also, a partial reduction of some of the 
estimated items of Income, for the last year. 

By the Document marked D, it appears that 
the total amount of the City Debt, on the first day 
of the last financial year, was - 911,850 00 

Since which day, there has been 
redeemed of the permanent funded 
Debt - - - 154,400 00 

For the purpose of re-, 
deeming this portion of 
the Debt, new Loans have 
been contracted, under 
authority of the City 
Council, amounting to 100,000 CO 



So that if no debt had 
been contracted, during 



tho year, for any other 
purpose, the City Debt 
would have been reduced, 
the sum of - - 54,400 00 

But as the City Coun- 
cil has authorized new 
Loans ; — 
For the payment 
of the Mercantile 
Wharf Corpora- 
tion, - - - 18,520 50 
For completing 
the City Wharf 7,360 25 
For deficiency in 
the appropriation 
for the Fire De- 
partment - - 5,600 00 
For the re-pur- 
chase of the Old 
Franklin School 
House - - - 5,000 00 



Creating a new Debt to 
the amount of . - 34,480 75 



The actual reduction of the 
City Debt, during the last fi- 
nancial year, is but - - - 19,919 25 

Leaving the aggregate 
amount of the City Debt, on 
the first of May, 1830 ^ - $891,930 75 



There were in the City Treasury, at the com- 
mencement of the last financial year. Bonds and 
Notes, being the property of the City, amount- 
ing to - ... . $267,505 76 

Within that year a 
portion of these Bonds 
and Notes has been paid 
in, amounting to - $44,260 8I2 

And other new Notes 
have been received dur- 
ing the year, amounting ^ 
to - - - 4,783 36 



Making the actual reduction of ^ 

this property - - - - 39,477 452 

And leaving the amount of Bonds 
and Notes in the City Treasury, 
May 1st, 1830 - - - ' $228,028 30^ 



All which is respectfully submitted to t]j^e City 

Council. 

WM. HAYDEN, Jr. Auditor. 

\ 



In the Board of Mdermen^ May 31, 1830. 

Read, and thereupon ordered, that the Auditor 
of Accounts be, and he is hereby, directed to cause 
six thousand fi\e> hundred copies of the Annual 



/ 



9 

Report of the receipts and expenditures of the last 
financial vear, and the estimates for the current 
year, together with a particular statement of all 
City property, to be printed and distributed for the 
information of the Inhabitants. 
Sent down for concurrence. 

H. G. OTIS, Mayor. 



In Common CounciL May 31, 1830. 

Read and concurred. 

B. T. PIC KM AN. President 



o 



\ 



(A.) 

Statement of the Appropriations grautiBd 
by the City Council, to meet the various objects 
of expenditure, during the financial year which 
commenced on the first day of May 1829^ and 
closed on the thirtieth day of April 1830. 



For salaries of the Instruders of all the Schools, 

except the Primary Schools - ^ - - 34,000 00 

For the Primary Schools ; — 

Original appropriation, - - 14,500 00 

Subsequently withdrawn, - - 125 00 

14,375 00 

For a Building on the Western Avenue for a 

Primary School ; — - - - - - - 470 QQ 

For repairs^ f^'^l-, <^^d all other contingent ex- 
penses of the Schools ; — 

Original appropriation, - - 4,000 00 

Subsequently withdrawn - - 500 00 



For Repairs of Public Buildings ; — ^ 

Original appropriation, - - 2,000 00 

Subsequently withdrawn - - 470 00 



3,500 00 



1,530 00 

For paving and repairs of Streets - - 20,000 00 
For ividening Streets, including the 

expense of widening Green Dragon 

Lane ; — 
Original appropriation, - - 25,000 00 
Subsequently withdrawn - - 6,100 00 

— — 18,900 00 



Amount carried forward 92,775 00 



11 



* 



Amount brought forward, 92,773 00 

For Filling up, in vicinity of the new 

Hay Scales, west of Charles Street 300 00 

For Completing the filling of the Mill 

Creek, between Commercial Street and 

Ann Street _ - - . 2,000 00 

For Work on the Free Bridge to South i?; 

Boston, and for completing the Street 

connected therewith ; — 
Original appropriation, - - 1,600 00 

Subsequently added - - 1,100 00 



For Salaries of all City and County 



2,700 00 



Officers ;- 



^ 



Original appropriation, - - ^^ 28,000 00 
Subsequently, withdrawn - - 250 00 



For the City Watch ;— 

Original appropriation, - - 10,400 00 

Subsequently added - - 1,000 00 

For Lamps, Oil, and Superintendence } — 

Original appropriation, - - ,12,000 00 

Subsequently added, - - 1,050 00 

For the Fire Department, exclusive of Engine 

Houses : 

Original appropriation, - * 8,000 00 

Subsequently added, - - 7,500 00 



27,750 00 



11,400 00 



13,050 00 



For the Erection, rent, and repairs, of Engine 

Houses ; — 

Original appropriation, — - 4,000 00 

Subsequently added - - 2,100 00 



15,500 00 



6,100 00 

For Bells and Clocks - - 700 00 

For Constables; — 

Original appropriation, - -■ 1,500 00 

Subsequently withdrawn, - - 825 00 



675 00 



Amount carried forward^ 172,950 00 



12 

Amount brought forward^ . 172,950 00 

For Care and Improvement of the 

Common^ Malls, Copjf^s Hill, and 

Fort Hill, - - - - - - 1,000 00 

For the Care and Improvement of the 

JS^eck Lands ; — 
Original appropriation, - - 500 00 

Subsequently withdrawn - - 150 00 



350 00 



For Common ' Sewers, Wells, and 

Pumps ; — 
Original appropriation, - - 4,000 00 

Subsequentiv added, - - 1,000 00 

5,000 00 

For Building Reservoirs - - - _ 4,000 00 

For the Payment of the Annuity for 

the purchase of George^s and Lo- 

velVs islands ----- 400 00 

'For Printing and. Stationary ; — 
Original appropriation, - - 1,500 00 

Subsequently added - - - 600 00 

— 2,100 00 

For the Internal Health Department, 

including Sweeping the Streets, and 

removins^ House Dili and other 

nuisances - - - - - 12,000 00 

For the External Health Department ; , 

expenses of the Quarantine estab- 
lishment, except Salaries - - - 1,200 00 
For the Overseers of the Poor, - - 13,000 00 
For the Directors of the House of 

Industry, - - - - - 18,000 00 

For the House of Reformation, - - 6,350 00 

For the County of Suffolk ; including 

expenses of Courts, Jails, House oj 

Correction, and all other charges, 

except Salaj'ies^ _ - , _ 31,500 00 

For the Payment of Interest on the 

Public Debt of the City, - ^ - = 45,000 00 

Amount carried forward 312,850 00 



13 

Amount brought forward 312,850 00 

For the Reduction of the Principal of 

the Public Debt of the City, - - - 20,000 00 

For the celebration of Independence, 200 00 

For the purpose of meeting the Ex- 
cess of the Expenditures over the 
Income of the last financial year, - - 3,688 12 

For Incidental Expenses and Miscel- 
laneous Claims, not justly charge- 
able to any of the aforegoing heads 
of appropriation - - - - - 4,000 00 

For a Reserved Fund;— to be applied 
to such purposes, as the City Coun- 
cil may deem proper, subsequent to 
the passage of the annual , appro- 
priation bill ; 

Original appropriation, - - 4,700 00 

Subsequently withdrawn, - - 4,688 12 

— ^ ' 11 88 

Aggregate amount of the appropriations, for the 

financial year 1829-30 - - - |340,750 00 

Office of the Auditor of Accounts, May 15, 1830. 

WM. HAYDEN, Jr. Auditor. 



tnrforr 



Imnil 



iVnu: eo'rolB 



(B.) 

Statement of the Income of the City of 
Boston, applicable to the annual expeaditures of 
the City, during the financial year which commen- 
ced on the first day of May, 1829, and closed on 
the thirtieth day of April, 1830. 



Income from Rents ; — 
Amount received for rents of Stalls, Cellars, and Stands, at 

Faneuil Hall Market, and for use of the Public Scales, viz : 
For rents of Stalls, - 19,835 67 
For rents of Cellars, - 4,088 96 ' 

For Stands near the Market, €07 16 
For the use of Public Scales, 274 92 



24,806 71 
Received for use of the Hall 

over the Market 150 00 

- : 24,956 71 

Amount received for rents of the Old 

State House, viz % 

For Shops and Offices on the ground 

floor, - - - 2,194 00 

For Cellars - - - - 600 00 

For Chambers, - - ' 600 00 

3,394 00 



Rents of Stores under Faneuil Hall, 4,322 50 
Rents of lands, pasturage of Cows, and 

Sales of Grass, on the Neck Lands 584 36 

Amount carried forward ^ — 33,257 57 



15 



Amounts brought fonoard, 33,257 57 

Rents of Lands on the Mill Pond, 534 47 

Rent of Deer Island, 6 mos. 200 00 
Received on account of rent 

due from a former tenant 20 50 

220 50 



The City's proportion, (being fifteen per 
centum,J of the amount of fees re- 
ceived for weighing;, at the City Hay 
Scales - - - - - 335 15. 

Rent of Cellar under the Ward Room, 

in Ward No. 3 - - - - 100 00 

Rent of Cellar under the Hancock 

School - - - - - 50 00 

Rent of Old Engine Houses in Ann 

Street, and South Bridge Street 38 75 

Rent of Cellar under the- Franklin 

School, - - - - - 35 00 

Rent of Shop on Howard's Wharf - 32 00 

Rent of a small piece of land in Bed- 
ford Street - - - . - 6 00 

Received for Lobster Stands, at Boyls- 

ton Market,- - - - - 27 00 



^^4i 



Income from the County of Suffolk; 

Received of the Comraonweath, for 
balances of accounts of Costs in crim- 
inal cases - - - - 

For fines, fees, and costs - 

For licenses to Innholders, Victuallers 
Retailers, and Confectioners 

For Court Fees - .- -v 

Of the Commonwealth, for Support of 
State Paupers in the House of Cor- 
rection - ^ - 

Received for forfeited Recognisances 

For Jury Verdicts 

For Excise from Attorneys 

For Excise from Justices of Peace, 



-34,636 44 



- 6,914 


95 


- 5,731 


32 


5j 

- 2,336 


40 


- 2,211 

)f 


00 


- 1,392 


02 


1,600 


00 


- 714 


00 


- 480 


00 


8 


00 



Amounts carried forward 21,387 69 34,636 44 



16 

Amounis Ir ought forward, 21,387 69 34,636 44 

For two old Stoves sold from 

the Supreme Comt Room, 20 00 
For a lot of Old Lead, from the 

Jail - - - - 4 66 24 56 



For the following County 
Rents, viz : 

Of the United States, for rent of 
Court and Jury Rooms, ia 
the Old Court House 435 00 

Received for rent of two Offi- 
ces in the Old Court House 160 00 

Received for rent of the Old 

County House - 165 00 

For right of passage over county • 
land, - - - - 15 00 



21,412 25 



775 00 



-22,187 25 

Income from Interest ; 
Received for interest on various Bonds, 

Notes^ and other debts due the City, 

and on deposites in Banks, - - - 14,935 93 

Income from State Paupers ; 
Amount received of the Commonwealth, 

for Support of State Paupers, viz :— 
In the House of Industry - - 10,843 99 

Assistance to State Paupers out of the 

House, by the Overseers of the 

Poor - _ - _ - 2,897 ^^ 

In the House of Reformation - - 708 07 

— _ 14,449 74 

Income from, the Internal Health Department ; 
Received for the House Offal of the 

City . - - - - 2,700 00 

For Sales of Street Dirt, collected 

from the Streets - - - 1,760 93 

For funeral fees, - - - _ 869 05 

._ 5,329 98 



Amount carried farward J 91,539 34 



Amount hrought forward^ 91,539 34 

Income from lAcenses ; — 

The City's proportion of the amount 
received for Licenses to Innholders, 
Victuallers, Retailers, and Confec- 
tioners, 681 00 

One License for Theatrical Exhibi- 
tions, - _ - - - 

Licenses for Cows and Dogs 

Licenses for various Public Exhibitions, 

For Certificates under Seal of the City, 



500 


00 


365 


00 


79 


00 


26 


25 



Income from the External Health Department ; — 
Received for Quarantine fees, bills of 
Health, and Permits to visit Rains- 
ford Island, - - - - 1,05S 50 
Of the Commonwealth, for repairs of 

buildings on Rainsford Island, - 200 22 



1,651 25 



1,25S 72 



Income from Common Seivers ; — 

Received for assessments for benefit 
derived from various Common Sew- 
ers belonging to the Citj - - - - 254 14 

Income from Militia Exempts ; — 
Received from persons partially exempt- 
ed from Militia duty, - - - - 228 00 

Income from Public Wells ; — 
Received for the use of a Well in 

Thacher Street, - - - - - 22 00 

Income from Sales of City Property ; — 
Received for net Sale of a Bull 

belonging to the City, - - - ■> 17 00 

Income from Taxes; — 
Amount received on account of the Tax 

of the year 1818 

« " " " 1819 

" « " " 1820 

Amounts carried forward, - 4 50- 94,970 45 

3 



1 


50 


1 


50 


1 


50 



18 





Amounts hr ought forward, 


4 50 94,970 45 


Amount received 


on account of the Tax 






of the year 1822 


20 12 






" " 1823 


21 75 






" " 1824 


70 72 






'" " 1825 


89 00 






" " 1826 


211 59 






" " 1827 


959 84 




a 


" " 1828 


6,073 94 




7,451 46 


(( 


6i 


« a 1829 


239,610 47 


• 






<n/|7 QAl (>Q 







Amount of annual Income, during the financial 

year which closed April 30th 1830 - - $342,032 38 

In addition to the above amount of 

annual Income, there were received 

Jnto the City Treasury, during the 

last financial year, the following 



sums, VIZ 



For City Stock issued under an Order 
of the City Council passed June 
10th 1829, authorizing a Loan for 
the payment of the amount due to 
the Mercantile Wharf Corporation, 18,520 50 

For City Stock issued under an Order 
of the City Council passed October 
27th 1828, authorizing a Loan for 
the construction of a Wharf East 
of Faneuil Hall Market, 7,360 25 

For City Stock issued under an Or- 
der of the City Council passed 
March 18th 1830, authorizing a 
Loan to make up a deficiency then 
existing in the appropriation for 
the Fire Department, 5,600 00 



Amounts carried fortoard,. 31,480 75 342,032 38 



19 

Amounts brought forward, 31,480 75 342,032 38 

For City Stock issued under an Order 
of the City Council passed Febru- 
ary 22d, 1830, authorizing the issue 
of stock for the re-purchase of the 
old Franklin School House 3,000 00 

34,480 75 



Making the actual Receipts, for the financial 
year 183^)-— 30 - - .... |37(3,513 13 

Office of the Auditor of Accounts, May 1 5th, 1830. 

WILLIAM HAYDEN, Jr. "Auditor. 



(C.) 






Statement of the Expenditures of the 
City of Boston, during the financial year which 
commenced on the first day of May 18295 and 
closed on the thirtieth day of April 1830. 



Salaries and compensation to the Instructers of 

all the Schools, except the Prim,ary Schools ; 

Instructers of the Latin School, in School 

Street - 4,188 33 

« " English High School, 

in Pinckney Street 3,530 00 
" « Eliot School in North 

Bennet Street - 3,598 33 
" " Hancock School, in 

Hanover Street 4,050 00 

" " Mavhew School, in 

Hawkins Street 3,598 33 

" " Bowdoin School, in 

Derne Street 3,600 00 

" ^^ Boylston School, in 

Washington Square 3,000 00 
" " Adams School, in 

Mason Street - 3,571 67 
" ** Franklin School, in 

Washington Street 3,455 66 



Ainount carried forward; 32,592 32 



91 



Amount brought forward, 32,592 32 

" " School at South Bos- 

ton - - 956 67 

Instructer of the African School, in 

Belknap Street - 450 00 



Primary Schools ; 

Paid to the Instructresses of fifty seven Schools, 
for their personal services, rent of a portion 
of the Rooms, &;c. - - 13,118 61 

Paid the rent of School Roaais hired 

by the City - ~ ' - 1,119 12 

For Rewards to distribute in the 
Schools^ and other small expen- 
ses - - - - - 135 73 



33,998 99 



14,373 46 

School House on the Western Avenue, for a 

Primary School ; 
Expended by the City on the said building, 468 46 

Repairs, fuel, and all other contingent ex- 
penses, of the Schools; 

Expenses attending the visitation of 
the Schools, including the annual 
dinner, the medals, &;c. - - 1,172 00 

Repairs of all the School Houses, 

during the year, - - _ 1,091 58 

Cost of fuel for the Schools - - 870 54 

Paid for Ink, Furniture, Sic. - 193 70 

For taking down, repairing, and put- 
ting up the Stoves in the School 
Houses - - - - / - 166 82 

3,494 64 



Repairs of Public Buildings ; 
Paid for work and materials for a 

cottage on Rainsford Island, for 

the use of the Resident Physician 
For repairs of various Ward Rooms 
For repairs of the OM State House 

Amounts carried forwards 971 83 52,335 55 



650 00 




175 56 




146 27 





971 83 


62,8S5 


140 23 




79 65 




77 22 




71 18 




69 88 ■ 




116 56 






1,526 



5,055 


20 


3,612 
2,504 


33 
36 


865 


74 


1,042 


86 



55 



, 22 

Amounts brought forward, 971 83 6^,835 55 

For repairs of Faneuil Hall Market 
For repairs of the City Offices 
For repairs of the City Stables 
For repairs of the City Hay Scales 
For repairs of Faneuil Hall 
For small repairs of various Public 
Buildings - - . - 

leaving and Repairs of Streets ; 

Paid to Pavers, for work done in 

paving &i repairing various Streets 6,917 06 

Paid for paving, flaging, and edging 
Stones, for gravel, &£c. 

Paid laborers, for work done on the 
Streets - _ _ _ 

Paid for Stone for Mac Adamizing 

Expenses of keeping the horses at- 
tached to the Paving department 

Paid for carting Stones, Gravel, and 
Dirt 

Widening Streets, including the ex- 
pense of widening Green Dragon 
Lane ; 

Paid for widening and improving the 
following Streets, viz : 

Green Dragon Lane - - 8,714 37 

Dock Squared Elm Street 3,971 25 
Deduct amount receiv- 
ed of individuals, to- 
wards the expense of 
this improvement 405 00 



19,997 56 



3,566 25 



For altering the level, &c. of May 

and Grove Streets - - - 2,164 30 | 

For widening Washington 

Street, near Bedford St. 934 90 - 



Amounts carried forward, 934 90 14,444 92 73,859 65 



23 

Amounts brought forward, 934 90 14,444 92 73,859 65 

For widening Washington 
Street near the Marlbo- 
ro' Hotel - - 220 00 

For widening Washington 

Street near Essex Street 186 00 

1,340 90 



For widening Essex and Front Sts. 515 06 

Hanover Street - - - 511 17 

Salem Street - - - - 467 72 

Ann Street - - - - 315 00 

Milk Street - - - - 286 00 

Mason Street - - - - 189 74 

Purchase Street - - - - 184 00 

Green Street - - - - 177 00 

Lynn Street - - - - 175 00 

Doane Street - - - - 164 67 
Paid for alterations of Cellar Doors 
and Sidewalks, for surveying, 
drawing plans, and other small 
expenses incidental to widenins: 

Streets - - - - 273 92 



19,045 10 



Deduct the amount received of an 
individual towards the widening of 
Merchants Row, in a former year 150 00 



18,895 IQ 



Filling up in the vicinity of the new 

Hay Scales west of Charles Street ; 
Paid for carting dirt, &:c. to fill up 

near the South Hay Scales _ . _ 300 00 

Completing the fiUing of the Mill 

Creek, from Commercial Street to 

Ann Street ; 
Paid for w^ork on the Sewer, and 

carting dirt, to complete the filling 

of that portion of the Creek - ^^ - 2,000 00 

Amount carried foriuard^ 95,054 75 



24 

Amount hr ought forward, ©5,054 75 

JVork an Ihe Free Bridge to South 

Boston, and completing a Street 

connected therewith ; 
Expended on the Free Bridge, and 

for completing a Street through 

the Pond at South Boston - - - 2,700 00 

Salaries of all the City and County 
Officers ; 

Paid the Salaries of the following 

Officers, viz : _ . 

Harrison Gray Otis, Mayor, one 

year - - - ' - - 2,500 00 

William Mackay, City and 
County Treasurer and 
Collector, one year 2,000 00 • 

For Clerk hire, fuel, and 
other incidental expen- 
ses of his Office 1,000 00 3,000 oa 

Samuel F. M'Cleary, City Clerk, 

one year - _ - « 1,500 00 

Thomas Clark, Clerk of the Com- 
mon Council, and Assistant City 
Clerk, one year - - - 800 00 

Samuel Norwood, Assessor, one 

year - - - - - 1,000 00 
Henry Bass, Assessor, one year 1,000 00 

Willard Phillips, Assessor, 

one month, to May 1st, 

1829 - - - S3 33 
Thomas Jackson, Assessor, 

eleven months, to April 

1st, 1830 916 67 

1,000 00 

Thomas C. Amory, Chief Engi- 
neer, from February 16th, 1829, 
to April 1st 1830 - - - 1,122 22 



Amounts carried forward, 11,922 22 97,754 75 



25 

Amounts brought forward, 11,922 22 97,754 75 

Charles P. Curtis, City 

Attorney and Solicitor, ' » 

from April 1st to July 

27th, 1829 - -J 195 00 

John fPickering, City At- 
torney and Solicitor^ 
fromJuly27th, 1829, to 
April 1st 1830 - 405 00 

600 00 

Samuel H. Hewes, Superintendent 

of Burial Grounds, one year - 900 00 

Jerome V. C. Smith, Resident Phy- 
sician at Hospital Island, one year 1 ,000 00 

John Oliver, Keeper c*f Hospital 

Island, one year - - _ 350 00 

Johnson Colby, Messenger to the 

City Council, one year - - 600 00 

Benjamin Pollard, City Marshal, 

one year -' - - - 1,000 00 

Enoch Patterson, Superintendent of 

Streets, one year - - - 1,000 00 

Caleb Hayward, Clerk of Faneuil 

Hall Market, one year - - 1,000 OO 

William Hayden, Jr. Auditor of Ac- 
counts, one year - . - 1,200 00 

William Warner, Superin- 
tendent South Boston 
Free Bridge, one year 400 00 

Amount deducted for rent 

of House and Shop 52 78 

347 22 

Paid Clerk hire for the Assessors 346 00 



20,265 44 



Peter O. Thacher, Judge of 
the Municipal Court, one 
year, being equal to the 
amount allowed him by 
the Commonwealth 750 00 



Amounts carried forward, 750 00 20,265 44 97,754 75 
4 



26 ' 

Amounts brought fonvard, 750 00 20,265 44 97,754 75 

Benjamin Whitman, Judge 

of the Police Court, one 

year - - 1,500 00 

William Simmons, Judge 

of the Police Court, one 

year - - 1,500 00 

Henry Orne, Judge of the 

Police Court, one year 1,500 00 
Thomas Power, Clerk of ~ 

the Police Court, one 

year - ' - 1,500 00 

William Knapp, Assistant 

Clerk of the Police 

Court, one year 700 00 



City Watch; 

Paid for the services of the Watch- 
men employed by the City 

For a Special Watch at Faneuil Hall 
Market 

Compensation to the Captain of the 
Watch _ - - - 

Fuel and Oil, for the Watch Houses 

Rent and Repairs of Watch Houses 

Lamps. Oil, and Superintendence ; 

Amount paid for Oil and Wicking, 
for the Street Lamps 

Paid for the services of Lamp Light- 
ers - - - - - 

Compensation to the Superintendent 
of Lamps - - - - 

Paid for new Lamps, Posts, Lad- 
ders, Stc. and for repairing Lamps, 
Posts^ and Ladders 

Expense of lighting Faneuil Hall 
Market - - . - 



Amount carried fonvard, 



7,450 00 


27,716 


44 




9,580 97 






916 10 


/ 




400 00 
g07 00 
119 17 


11,323 


24 


7,147 85 


4,939 43 




- 


400 00 






357 00 






204 52 


13,048 


flO 




ou 




149,842 


23 



21 

Amount brought forward, 149,842 23 

Fire Department exclusive of Engine Houses ; 

Expended for repairs of Engines, 
Hooks, Ladders, Hose Carriages, 
&:c. 6,243 SI 

Paid for new Hose, Hose Screws, 
Buckets, Caps for the Firemen, 
Fuel &i Oil for the Engine Houses 
and various other supplies for the 
department - - - - 6,108 89 

For three new Engines, (Nos. 8, 17, 

and 20,).. and a new Hose Reel 2,529 55 

Annual allowance to the Engine 
Companies, and the Hook and 
Ladder Company, in conformity 
to the Ordinance establishing the 
Fire Department - - _ 1^062 00 

Allowances to sundry members of 
the Department, for injuries sus- 
tained while in the service of the 
Department - - - - 190 12 

For use of Horses to draw Engines 

to fires 143 25 

Sundry incidental charges of small 

amounts - - - - 219 41 

15,496 53 



Erection, Rent, and Repairs of En- 
gine Houses ; 

Cost of land and Engine House in 

Salem Street, for Engine No. 3 2,323 13 

Paid rents of various Engine Houses^ 1 ,340 1 1 

Paid for the erection of an Engine 
House on the City's land, at South 
Boston, for Engine No. 17 806 77 

For repairs and fixtilres, of various 

Engine Houses - - - 655 73 

Expense of rebuilding Engine House 

No. 5, which was burned - 425 93^ 

Amounts carried forward, 5,551 67 165,338 76 



28 

Amounts hr ought forward, 5,551 67 165,338 76 

Paid for repairs of Engine House 

No. 20 - - - - 354 68 

For removing Engine House No. 4, 
from Chardon Street to Cambridge 
Street 190 75 



Bells and Clocks; 

Paid for ringing bells to denote the 

hours of the day - - - 380 00 
For care and repairs of the public 

Clocks - - - -./ - 172 00 
For ringing bells, for the City and 

Ward meetings, and other public 

occasions - - - - 146 92 



Constables ; 

Paid for services of Constables, in 
notifying and attending the gene- 
ral and Ward Meetings - - 187 12 

For services of Constables to pre- 
serve the peace on the Hill - 177 00 

For various other services, in differ- 
ent parts of the City - - ' 308 64 



Care and Improvement of the Com- 

mn, Malls, Copp'^s Hill, and 

Fort Hill; 
Paid for work done on the Common, 

Malls, Copp's Hill, and Fort Hill, 579 61 
For repairs offences on the Common 

and Fort Hill - ~ - 298 39 

For Stone Steps in the Mall - - 58 00 
For Trees, and setting out - - 48 00 
For tending gate for Cows, at the 

Common - - - - 12 00 



6,097 10 



^98 92 



672 76 



996 00 



Amount carried forward ^ 173,803 54 



29 

Amount hr ought forward, 173,803 54 

Care and Improvement of JVeck Lands ; 
Paid for repairs of the Fences and 

Dykes - - - - - 315 80 
For Trees - - - - 32 97 ^ 



348 77 



4,998 27 



Common Sewers, Wells and Pumps ; 
Amount expended for constructing 

Common Sewers and Cess Pools 

in Union, Bartlett, Southack, 

Eliot, Front, Charles, Beacon, 

Castle, Salem, Essex, Charter, 

Summer, South, Water, and Lev- 

erett Streets - - - - 4,718 88 
For repairs of Public Wells and 

Pumps - - ^ - 279 39 

Building Reservoirs ; 

Expended for the construction of five 

new and large Reservoirs, viz : — • 

one in Hanover Street, near the 

Rev. Mr. Parkman's Meeting 

House ; — one in the Mill Creek, 

one in Poplar Street, near the Rev. 

Mr. Barrett's Meeting House ; — 

one in Essex Street, near 

Washington Street; — and one in 

Washington Street, near the junc- 
tion of Tremont Street ; — and for 

small repairs of other Reservoirs 3,998 64 

Annuity for the purchase of George's and Lov- 
elVs Islands, in Boston Harbour ; 

Paid this year's Annuity ; — being the 
amount which the City has con- 
tracted to pay, each year, during 
the life of the individual of whom 
the Islands igere purchased - _ - 400 00 

Printing and i^tationary ; 
Paid for Prinang done for the City 1,249 55 
For Advertising - _ - 464 ^7 

For Stationary, and Binding Books 383 48 

— 2,097 70 

Amount carried forward, ^ 185,646 92 



30 ^ 

Amount hr ought forward, 185,646 93 

Internal Health Department ; — including sweep- 
ing the Streets, and removing House Dirt 
and other nuisances ; ^ 

Paid for labour in collecting and car- 
rying off the House Offal and other 
nuisances - - - - 5^067 67 

For labour in sweeping the Streets, 

and removing the Street dirt 3,791 24 

For Grain, Hay, and Straw, used at 

the City Stables - - - 1,522 05 

For Tools, Iron, Steel, Coal, and 
various small articles, for the City 
Stables, and the Blacksmith's shop 690 83 

For services of the Superintendent 

of the City Teams and Stables 600 00 

For repairs of Wagons, Carts, and - 

Harnesses _ _ - _ 322 71 



11,994 60 



Tlxternal Health Department ; — expenses of the 
(Quarantine establishment, except salaries ; 

Paid for services of Boatmen em- 
ployed in the Department - 423 23 

For repairs and supplies of the Qua- 
rantine Boat - - - - 239 61 

For repairs of Buildings and Fences 

on Rainsford Island - - 225 02 

For new sails for the Boat 160 00 

Paid on account of the erection of _ 
a Cottage on Rainsford Island, for , 

the use of the Resident Physician 100 00 

Paid for Trees for the Island, Medi- 
cines for the Hospital, &z;c. 47 15 

Overseers of the Poor ; 1,195 01 

Amount paid to the Treasurer of the 
Board of Overseers of the Poor, 
for disbursements by the members , 

of that Board, in their respective ' \ 

Wards, for the occasional relief of \ 

sick and destitute persons 6,600 00 



Amounts carried forward, 6,600 00 198,336 43 



31 



Amounts brought forward, 

Paid Pensions and Grants, allowed 

to various destitute persons, by the 

Board of Overseers of Poor 
Expenses of burying Paupers 
Paid for support of Paupers at the 

Insane Hospital - - - 884 09 

Salary of the Clerk to the Board of 

Overseers of the Poor. - - 500 00 



6,600 00 


198,830 43 


3,879 00 
940 75 





House of Industry ; 

Expended for victualling the Inmates 

of the House . - - - 11 ,487 94 
Paid Salaries of the Superintendent 
and family, Assistant Superinten- 
dent, Clerk, Physician, Chaplain 
and School Master, Teamster, 
School mistress, and Female do- 
mestics - - - - 3,573 98 
For extension of the Barn, and re- 
pairs of the Buildings - - 2,060 05 
Paid for Clothing for the Inmates - 1,867 59 
For Fuel and Light - - 1,221 09 
For feed for Oxen - - - 443 27 
For the Hospital - - - 320 04 
For the Director's Office, repairs, fee. 242 36 
Paid for Trees and Vines set out on 
- the Farm - - - . 187 53 
For the transportation of Paupers 154 25 
For Carriage Fire for the Directors 99 50 
For the School and Chapel - 23 00 
For various incidental expenses - 181 84 



21,872 44 
Of the above expenditure, there was 
paid from the Income of the estab- 
lishment at South Boston, and 
other sources within the control 
of the Directors - - - 3,895 22 



12,803 84 



Leaving the amount in fact drawn 
from the City Treasury, for the. 
support of the House of Industry 17,977 22 

Amount carried forward, 229,617 49 







229,617 49 


-matiofi 


I of 




2,482 


66 




1,390 


72 




935 


09 




636 


29 




570 


99 




309 


76 




283 


76 




104 


01 




54 


42 




223 


17 




-' 







32 

Amount hr ought forward, 

House for the Employment and Reformation of 
Juvenile Offenders ; 

Expended for victualling the Inmates 
of the House _ _ - 

For Salaries of Superintendent and 
Chaplain, Assistant Superinten- 
dent, Governess, Matron, &ic. 

For sundry articles supplied from 
the House of Industry 

For Fuel and Lights 

For Clothing for the Inmates^ 

For repairs of the Buildings - 

For Furniture - - _ - 

For the Chapel and School - 

For Horse Keeping _ - - 

For sundry contingent expenses 

6,990 87 

Of the above expenditure, there was 
paid from the Income of the estab- 
lishment, and other sources avail- 
able to the Directors - - 648 87 

Leaving the amount in fact drawn 

from the City Treasury for the 
support of the House of Reforma- 
tion 6,342 CO 

County of Suffolk, including expenses of Courts, 
Jails, Rouse of Correction, and, all other 
charges, except salaries; 

Paid sundry persons, as per bills and 
receipts authorized by the County 
Board of Accounts - - 10,761 97 

Paid to Jurors, at the several Courts 7,706 25 

To Witnesses, Constables, &;c. for 

attendance &t the several Courts 7,645 12 

Paid on County Drafts of the Mayor ; 
being for that portion of the County 
expenses which comes under the 
control of the Mayor and Alder- 



Amounts carried Jorivard, 26,113 34 -235,959 49 



35 

Amounis brought forward, 26,113 34 235,959 49 

men, as exercising, in part, the 
aiit.liorit}^ foi'raerly vested in the 
Court of Sessions - - - 5,881 57 

Paid the Treasurer of the Law Li- 
brary, the amount received as Ex- 
cise from Attorneys - - 480 00 

For work done by the Health Depart- 
ment, for the County - - - 403 44 

Paid to Coroners, Jurors, &€. on In- 
quisitions - - - - - 213 62 



33,091 97 



Deduct amount received, as the bal- 
ance of a County account settled 1 1 24 



33,080 73 



Interest on the Public Debt of the City ; 

Paid the Interest accruing on various * 

Notes and Certificates of Stock is- 
sued by the City, and on moneys 
borrowed for the purposes of the 
government, during the year 47,&04 72 

Reduction of the Principal of the Public Debt of 
the City ; 

Amount paid over to the Committee 
on the Reduction of the Public Debt 
of the City, being the amount ap- 
propriated by the City Council for 
that purpose' - r - ^ 20,000 00 

Celebration of Indeperidence ; — 
Amount of the expenses attending the 

celebration of the Anniversary of 

American Independence - - 194 3^ 

Excess of Expenditure; 

Amount paid^over, towards the erection; 

of the new City Wharf, the excess 

of Expenditure during the last finan- . . 

cial year having been drawn from 

that source _ _ _ 3,688 12 

State tax of 1S29 ;— 

Paid to the Treasurer of the Common- 



Amount carried forward y - - - 340,727 45 



54 

r 
Amount brought forward J - - S40,727 45 

wealth, the first instahnent of the 

State Tax for the year 1829, - 12,437 50 

Incidental Expenses^ and Miscellaneous 
Claims ; — not justly chargeable to any 
of the foregoing heads of approjjria- 
tion; — 

Taxes refunded, in special cases, bj 

order of the Citv Council - 994 87 

Paid for services of an Assistant to the 

Clerk of the Market - - 505 50 

For legal services in suits commenced 
previously to the appointment of a 
City Solicitor - - - 420 60 

For fuel and other supplies for the 

City Officers - - - 372 98 

For Powder for the Militia at the Fall 
Review, and making the same into 
Cartridges - - _ S59 40 

For costs of Court, &c. in various ac- 
tions in which the City was a party 182 40 

For fuel, and sundry small expenses, 

at the Market - - 162 71 

For use of Halls, for Ward Meetings 160 00 

For care and repairs of Burial Grounds, 

and Funeral Cars, - 133 52 

Expense of keeping a Bull belonging 

to the City - - -" 106 20 

Paid for cleansinsrthe Priill Creek, and 

removing nuisances therefrom - 94 50 

For removing mud from the Ferry- 
ways, and putting up a fence near 
the same - - - 85 28 

Rent of Office occupied by the Clerk 
of the Common Council 

Paid for Signs, for the streets 

For capsil and fence, at the bottom of 
Summer Street - - - 

For services of a Messenger to the 
Assessors - _ _ 

Taxes, and other expenses of a Town- 
ship of Land in the State of Maine, 
belonging to the City - 34 83 



80 


00 


59 


51 


51 


26 


50 


00 



Amounts carried forward, 3,853 56 353,164 95 



Amounts brought forward, 3,853 56 353,164 95 

For copying and recording Deeds 31 25 

For work on the City Wharf - ' 28 00 

Expenses of Patrol Watch, to protect 

tect the City from fire - - 23 87 

Fencing land of the City, at Sout^i 

Boston _ - - 19 21 

Paid for Straps for Cows licensed by 

the City - - - 19 00 

Sundry expenditures, of very small 

amounts, for various objects - 24 94 



3,999 83 



357,164 78 



Amount paid by the City Treasurer 
during the year, for services render- 
ed by Deputy Collectors employed 
by him - - - 380 00 

Amount paid by the City Treasurer, 
during the last financial year, on 
drafts drawn upon him previously 
to that year, the payment of which 
had not been before demanded 45 00 



: " 425 00 
Deduct amount remaining unpaid, of 
of the Drafts drawn on the City 
Treasurer, during the last financial 
year; v/hich amount, though unpaid, 
- has been allowed, and is included 
in the preceding statement of ex- 
penditures - - - 194 81 



230 13 



Amount actually paid out, of the nature 

of ordinary annual expenditure ^357^394 97 

In addition to which amount, are the 
following expenditures, defrayed 

from Loans negotiated under au* ' 

thority of the City Council, viz: 

Paid the Mercantile Wharf Corpora- 
tion, under their contract with the 
City . - . 18,520 50 



Amounts carried forward, 18,520 50 357,394 97 



56 

Amounts brought forward, 18,520 50 357,394 97 

Paid for completing the City Wharf, 

East of Faneuil Hall Market 7,360 25 

^ Paid for the repurchase of the old 

Franklin School House - 3,000 00 



28,880 75 



\ 



Making the entire expenditure of the 

year - _ - _ $386,275 72 

Office of the Auditor of Accounts, May 15, 1830. 

WILLIAM HAYDEN, Jr. Aupitor, 



Statemc^nt in relation to the Public Debt of the 

City of Boston. 

The amount of the City Debt, on the first day 
of May, 1829, as per statement in the Sev- 
enteenth Annual Report, was - ^911,850 00 

Since that time, the follov&ing Stock and JVotes 
have been issued, vis. ; — 

Amount borrowed to meet the 
current expenses of the year, in 
anticipation of the Taxes of 
1829 - - 161,000 00 

Amount borrowed under an Order 
of the City Council, passed 
June 10th, 1829, authorising a 
Loan for the payment of other 
portions of the City Debt . 50,000 00 

Amount borrowed under an Or- 
der of the City Council passed 
February 8th, 1830, authorising 
a Loan for the payment of other 
portions of the City Debt - 50,000 00 

Amount borrowed under an Or- 
der of the City Council, passed 
June 10th, 1829, authorising a 
Loan for the payment of the ' 

amount due to the Mercantile 
Wharf Corporation - 18,520 50 

Amount borrowed under an Order 
of the City Council, passed Oc- 
tober 27th, 1828, authorizing a 
Loan for the construction of a 
Wharf east of Faneuil Hall 
Market - - . 7,360 25 

Amount borrowed under an Or- 
der of the City Counnil, passed 
March 18th, 1830, authorising a 
Loan to make up a deficiency 



Amounts carried forward, 286,8S0 75 911,850 00 



Amounts brought fortmrd, 286.380 75 911,850 00 

then existing in the appropria- 
tion for the Fire Department 5,600 00 
Amount of a Certificate of Stock 
issued for the re-purchase of the 
Old Franklin School House, 
under an Order of the City 
Council, passed February 22d, 
1830 - - S,000 00 

-^ 295,480 75 



1,207,330 75 
From the above amount, there are to be deducted 
the foUounng payments on account of the City 
Dehty luithin the last financial year^ viz. ; — 

Paid the whole amount of the Loan in antici- 
pation of the Taxes of 1829 161,000 00 

Paid on account of the Debt con- 
tracted for the erection of Faneuil 
Hall Market, at five per cent in- 
terest - - - 89,100 00 

Paid the whole amount of the Debt 
contracted under an Order of the 
City Council, passed September 
23d, 1824, at 4 J and 4| per cent, 
interest - - 36,300 00 

Paid the whole amount of the Debt 
contracted, under an Order of the 
City Council, passed February 
1.1th, 1828, at 4| per cent, interest 13,000 00 

Paid the annual instalment of the 
Debt contracted for the Court 
House and Prisons in Leverett 
Street, at five per cent, interest 10,000 00 

Paid the annual instalment of the 

five per cent, stock of 1823 5,000 00 

Paid on account of the Debt con- 
tracted to defray the expenses of 
widening Merchant's Row, at 4J 
per cent, interest - - 1,000 00 

315,400 00 



Aggregate amount of the City Debt, on the first 
day of May, 1330, being $19,919 25 less 
than on the corresponding day of the last year ^891,950 75 



S9 



The character of the Public Debt of the City, on 

first day of May, 1830, was as follows, viz. , 

Amount unpaid of the Loan contracted for the 
erection of the Court-House and Prisons in 
Leverett Street, payable in annual instalments 
of ^10,000, and bearing interest at five per 
centum per annum - _ _ 30,000 00 

Amount due on a Note given for money depos- 
ited in the Treasury, for a special purpose, at 
five per cent, interest ^ - 1,000 00 

Amount unpaid of the Loan of 1823, payable in 
annual instalments of ^5,000, bearing inter- 
est at five per cent - - - ,^!0,000 00 

Amount of a Loan contracted to quiet certain 
claims to the Ropewaik Lands ; — payable in 
the year 1834, at four per cent interest, '58,000 00 

Amount of a Loan authorized by an Order of 
the City Council passed December 19th, 1825, 
payable January 1st 1834, at five and a quar- 
ter per cent, interest - - 16,000 00 

Amount of Stock issued under an Order of the 
City Council, passed December 28th, 1825, 
for the purchase of an Estate for the improve- 
ment of Court Street ; — two thirds payable at 
the decease of a person having a life estate in 
the premises, at five per cent, interest, and 
one third payable in the year 1831, at five and 
a half per cent, interest, - - 30,000 00 

Amount of a Certificate of Stock issued on ac- 
count of the purchase of a lot of land on Eliot 
Street, for an Engine House, payable in 
March, 1835, at five per cent, interest - 1,700 00 

Amount of Stock issued to defray the expenses of 
widening Merchants'' Roiv, viz ; — 

Stock payable in the year 1836, at 

five per cent, interest 20,000 00 

Stock payable in the year 1832, at 

four and a half per cent, interest 25,000 00 



Jmounts carried forward, 45,000 (X) 156,700 00 



40 

Amcmnts brought forivard, 45,000 00 156,700 00 

Stock pjiyabie in the year 1836, at 

six per cent, interest - 7,000 00 

52,000 00 

Amount of four and a half per cent. Stock sold . 
at auction, under an Order of the Gity Coun- 
cil, pas5sed October 2d, 1826, to raise funds 
for th€^ redemption of certain portions of the 
City Debt, bearing a higher rate of interest; 
the principal to be redeemed in the years 
1840, 1;845, and 1850 - - ^ 95,000 00 

Amount unpaid of the Debt coniraded for the 
erection of Faneuil Hall JWarkef, and for the 
improvements connecied thereivith, payable at 
various times, and bearing interest as follows, 
viz. ; — 

At §3 89 per centum per annum 18,000 00 

At 4| per centum per annum - 2,000 00 

At 4| pe:r centum per annum - 5,000 00 

At 5 per centum per annum - 287,750 00 

At 5| per centum per smnum - 18,000 00 

At 5| per centum per annum - 7,000 00 

At 6 per c entum per annum - 106,000 00 



-443,750 00 



Amount of '^tock payable in 1833 and 1835, at 
four and a, half and five per cent, interest ; 
issued uncler an Order of the City Council, 
passed October 27th, 1828, authorising a Loan 
for the coastruction of a Wharf east of Fan- 
euil Hall JMarket - - - 17,360 25 

Amount of Stock issued under an Order of the 
City Council passed June 10, 1829, authoriz- 
ing a Loan for the redemption of other por- 
tions of the C'ity Debt; payable in six and eight 
years, at fouj and a half per cent. in4;erest - 50,000 00 

Amount of Stock issued under an order of the 
City Council passed February 8th, 1830, au- 
thorizing a ]^oan for the redemption of other 
portions of the City Debt ; payable in two, 
three, and fonr years, at four per cent, inter- 
est - - - - - 50,000 00 

Amount of Stock issued under an order of the 
City Council passed June 10, 1829, authoriz- 

Amount cat^ried forward, 864,810 25 



1 



41 

Amount brought forward, " 864,810 25 

ing a Loan for the payment of the amount due 

to the MercanLile Wharf Corporation; payable 

in six years, at four and a half per cent, inter- ' 

est - - - - - 18,520 50 

Amount of Stock issued under an order of the 
City Council, passed March 18, 1830, author- 
izing a Loan to make up a deficiency then ex- 
isting in the appropriation for th& Fire Depart- 
ment ; payable in ten months, at four and four 
and a half per cent, interest. - - - 5,600 00 

Amount of Stock issued under an order of the 
City Council passed February 22, 1830, au- 
thorizing the purchase of the Old Franklin 
School House ; payable in two years, at five 
per cent, interest ^ - _ ^ - 3,000 00 



Total amount of the City Debt, May 1, 1830 $891,930 75 

Office of the Auditor of Accounts, May I5th, 1830. 

WILLIAM HAYDEN, Jr. Auditor. 



42 






o 



CO 












<?^ EO iO '-< 

•^ cn o^ o 



CO O Ot) ^— I O O 
T-i CO li!) CO CO GO 

Oi Tf* r- o G^ ».o 



^s. ^\ ^\ r\ 



05 

CO 



Tf* G^ CO t- CO Tf 
'-^ Ci Tt^ GO 



00 

CO 

CO 
G^ 



O 00 



CO 

o 



O CO 
CO <^» 
G|^G>) 



©I 

O 
O 
Gi 




O .3 



S 

CO 






I 



•-' ^ CD Q ,3 

S £ 2 

5:; o ^^ a ^ 
> I— < 



« o 



d 6 6^^ 

T3 -O 'O g g 



CO xn 
t' o 

CO o 



© 

t-) 
c3 

Q 



pq^pq 



■10 

•<s> 



GO !>^ 
00 .cS 



* 

O 

«^ 
S 
o 

O 
W 

O 

>* 
H 






" (^ CO 


O 




O ^ 


^ 


r' GO 


lO 




CO CO 


©< 


Tf Ci O 


t^ 


o 


^ ^ 


CO 


O CO O 


GO 


OS 


^ CO 


t-- 


CO Ttl ^ 


Tf 


GO 


^ CO 


T— 1 


ffv «N r\ 


^N 




•-S rs 




t- CO ^ 


G^ 




Gn( g^ 


^ 


Tf CO 1— ' 


1— 1 




^ (^ 


CO 


G^ GO 






CO 


• CO 



&• 







CO 



pa. 

o 
H 



a? 
o 



o 

so 

CO 






o 

Hi 
en 

O 

p. 



43 



GO O 

60 t- 

t^ t^ (>> 



o o 
o o 



:g 



T-< Tfl CO 



o 

CO 



GO 



iO 



G< 



^ 


o 


o 


(Ti 


o 


-^ 


^ 


Q 


CO 


T— 1 


^5 


60 


o 


to 


CO 




#N 


V 


CD 


T— t 


CH 




Oi 


rt^ 


50 


CO 


G< ^ 1 


CD 


c^ 


1—1 


^» 


#^ 


*s, 


C» 


t- 


(^ 


1—t 



2 • • • • 
•^ o o o o 

^ "^ •-0 ""O 

^-b >^ ^ ^ 

pqpqpqpq^ 






PQ 



5^ 

1^ 



5^ 



CO 

CO 'T! 
CO ^ 

— ■ %-l 

Q § 

o 
O 

^-1 

o 

o 
a> 



<1 



o 

60 &% 

CO c3 



t- G^ 


^ 


C^ 


r- 


O 


60 


05 CO 


(^ 


1 — 1 


»o 


o 


iO 


i-i GO 


CD 


K> 


1— 1 


o 


CO 


CO T-H 


O 


^ 


CO 


00 


00 


j> G^? 


t- 


CD 


iO 


^ 


60 


•N 


^\ 


•^ 


«N 


/ 


r\ 


o 


t- 


t- 


G^ 




as 


»-H 






1—1 


; ' 


60 



• 




B— < 


I 




> ^ 


OQ « 




(Si 


c3 




s^ 1 






1^ 


en 




l^« 


© m 




fl) 







^ <D > 


o o 


«2 


02 


. 


j 




P^ 'B 


o 











CO m 


m 






cp' 


ofth 
rer 
ise r 


CO O 


^4 




»v^+H Co ni 


'^ o 


HH 





3 ^ 


rn 


cti m r 




0H5 






CL,^ 










vj \« CO (4 


2 • 












Qn3 












6 h^ <a^ 




■^3 


•^ 




n3 -XJ 


O O 















HH 




H 


H 




HH 



^»> 



it 

o 






o 

€0 

00 



03 



fc 



02 

o 



44 



i^ 



o 



CO 

o 






<4J 



00 



1^ 



CD 






s? 

CO 
CO 
GO 



en 

s 















^ 



^ 



-^ ^ ^ >-■ 
__, 6-^ O r^ 

*- -^^ «3 

CO .« g 

CO y 



O fee 
Q « 



CO 


o 


l*-4 


CO 


o 


c© 


O 


CO 


Oi 


^ 


•s 




1-H 


kO 


03 




C£) 






S o 



CIS 









5§ 

O 



-- S 



■-o 



13 



O 



ID 






>.« 



o 



CP 



pq 






O) 



G 

O 

o 
o 



'■O 



"O 



o ^ 

GO >-> 

CO cti 

I— I ^M 







CO 

T— t 

CO 

CO 



CO 

<^ 

CO 
i— < 

cs 



GO 

CD 

CO 
GO 
GO 

CO 
CO 



=9gt 



en 



en 

-^^ 

ce 



o 
o 
o 

<^ 

CO 



n3 



> 



o 

a 

o 
H 



^ o 



<D 



cc 



o <s 



Qi 
> 

O 

0? 

o 



n3 
c« 

o 

§^ 

o o 



o- i"'^ 5:^ i 
o =6 q =o~ 









c 









■" «2 2 -^ ^ 

o ^ * c r 

re o 5: -^ C 
c S > " ^ 

O m -- cj -^ 5»fl 



•*s -^ 01 S=< n^ r* ^ 






TS 
o 






s 
c 



4) w 



Z. C - fcr — 

O ce O 



c-s^--?io^p 



•s^.r-sui glials 

'o S"2 £-2 u5^ 05 •.<"7'~ I '3 



Qj W 



m =; !^-=; 



icg ".sO 5^ 






O 



o 

CO 






o 

C 






r%^ 






li C o — c 



w -E 






5 3 7 'k.. 



sJ8 = 

P -; > (*.■ 



O 

Q 



s : 



S £ _ ." S s 

CD '^ 1 n ro .w r^ 



O 

— — j: o i~ a 'o 

CN i; - -i'-S -^ -* ^ _ 

'^ ■— — t^ fj ^ hD • f^ ^ ... 



cr?.2 J S i « fe ■" 



ESTIMATE OF EXPENDITURES 

AND 

Ways and Means^ for the present Jinancial year. 



The Ordinance, " establishing a system of accountability in 
the expenditures of the City," requiring that the Auditor shall 
in the month of February annually, make and lay before the 
City Council, an estimate of the amount of money necessary to 
be raised for the expenditure of the ensuing financial year, un- 
der the respective heads of appropriation, such an Estimate, 
together with an Estimate of Ways and Means to meet the ex- 
penditures, was laid before the City Council, on the 27th of 
February last. Those Estimates were referred to a Joint Com- 
mittee, by whom an order was reported, which was passed by 
the City Council, in the following form, viz : 

CITY OF BOSTON. 

Jin Order relative to Specific Appropriations. 

It is ordered, by the City Council, that to defray the expenses 
of the City of Boston and the County of Suffolk, for the next 
financial year, which commences on the first day of May, one 
thousand eight hundred and thirty, and closes on the thirtieth 
day of April, one thousand eight hundred and thirty one, the 
following sums of money be, and the'same are hereby, respec- 
tively appropriated ; that is to say : — 



' ' ' 4.G 

For salaries of the Instructers of all the Schools, 

except the Primary Schools, - - 32,000 00 

For the payment of the amount due to certain 
of the Instructers of the Schools, whose com^ 
pensation was increased during the last year, 
by a vote of the School Committee, - - 1,000 00 
For the Primary Schools, - - - 15,000 00 

For repairs, fuel, and all other contingent ex- 
penses of tlie Schools, - - ^ 4,000 00 
For repairing the Old Frankhn School House, 

and fitting the same for various public uses, 1,000 00 

For repairs of Public Buildings^ - - 1,500 00 

For the Construction and ReJDairs of Public 

Tombs, - - - - „ 500 00 

For building a Wall in front of the Chapel 

Burial Ground, - - - - 500 00 

For Care and Improvement of the Lands be- 
longing to the City, and preparing them for 
sale, ----- 3^000 00 

For filling up that portion of the Mill Creek that 
lies between Ann Street and the North side 
of Hanover Street, and for laying a Common 
Sewer therein, - - - - 3,000 00 

For the gradual reclaiming and improvement of 
the Flats at the bottom of the Common, west 
of Charles Street, - - - 1,600 00 

For paving and repair of Streets, - - 22,000 00 

For widening Streets, - - - - 15,000 00 

For Salaries of ail City and County Officers, 28,000 00 

For the City Watch, - - - - 11,400 00 

For Lamps, Oil, and Superintendence, - 13,000 00 

For the Fire Department, exclusive of Engine 

Houses, ----- 8;900 00. 

For the erection, rent, and repairs of. Engine 

Houses, - - - - 2,000 00 

For Bells and Clocks, - - - - 700 00 

For Constables, - - - - 1,000 00 

For care and improvement of the Common, 

Malls, Copp's Hill and Fort Hill, - - 1,000 00 

For Common Sewers, Wells, and Pumps, 3,000 00 

For building Reservoirs, - - . . 3,000 00 

Amount carried forward, t 172,100 00 



172,100 CO 




400 00 




3,000 00 




2,078 00 
X,500 00 


N 


11,000 00 




1,000 00 





47 

Jlmount brought forward^ 

For the payment of the Annuity for the purchase 
of George's and Lovell's Islands, in Boston 
Harbor, _ - - - - 

For payments for Militia duty, under the recent 
law of the Commonwealth, - - 

For the Re-payment of the amount received 
into the City Treasury, since the year 1823, 
from persons conditionally exempted from the 
performance of Militia duty, - 

For Printing and Stationary, 

For the Internal Health Department, including 
sweeping the Streets, and removing house 
dirt and other nuisances, _ - - 

For the External Health Department, expenses 
of the Quarantine, except salaries. 

For the Overseers of the Poor, besides moneys 
received for the support of Poor belonging to 
other towns, (all moneys accruing for the sup- 
port of State Paupers to be paid into the City 
Treasury,; - - - - - 13,685 00 

For the House of Industry, besides income from 
the establishment at South Boston, and mo- 
neys received for the support of poor be- 
longing to other towns, (all moneys accruing 
for the support of State Paupers to be paid 
into the City Treasury,) - - - 19,475 00 

For the establishment for the employment and 

reformation of Juvenile Offenders, - - 6,225 00 

For the County of Suffolk, including expenses 
of Courts, Jails, House of Correction, and all 
other charges, except salaries, - - 31,500 00 

For the payment of Interest on the Public Debt 

of the City, ----- 44,00000 

For the reduction of the principal of the Public 

Debt of the City, - - - - 15,000 00 

For the payment of that portion of the Debt in- 
curred on account of the Fire Department, 5,600 00 

For Incidental Expenses and Miscellaneous 
Claims, not justly chargeable to any of the 
foregoing heads of appropriation, - - 4,000 00 

Amoiint carried forward, > 330,563 00 



4S 

Amount Ir ought forward y 330,563 00 

For a Reserved Fund ; to be applied to such 
purposes as the City Council may hereafter 
deem proper, - - - _ 4,500 00 

And it is further ordered, that no excess in 
any of the respective appropriations aforegoing, 
shall be allowed by the Auditor of Accounts, 
or paid by the Treasurer of the City and Coun- ^ 
ty, unless authorized by an order of the City 
Council. 

The whole amount of appropriations granted 
in the foregoing order is _ - _ $335,063 00 

An estimate of the Ways and Means to meet 
the expenditures of the City^ for the ensuing finan- 
cial year, which commences on the first day of May, 
1830, and closes on the thirtieth day of April, 1831. 

Probable Income from City Rents, - $38,000 00 

Interest on bonds and notes, held by the City, 

and on deposites in Banks, - - - 15,000 00 

From the Commonwealth, for support of State 

Paupers, - . - - _ 13,000 00 

From the Health Department ; including quar- 
antine fees, funeral fees, sales of street dirt, he, 6,000 00 

From assessments for Common Sewers, - 6,000 00 

From licenses for public exhibitions, &c. - 1,000 00 

From the County of Suffolk ; including county 
rents, civil and criminal costs, fines, fees, 
jury verdicts, licenses to retailers, &ic. &-c. 20,000 00 

Outstanding taxes, small debts, &;c. - - 6,063 00 



Probable amount of tax to be assessed for the .105,063 00 
ensuing financial year, - - 235,000 ^ 

From which, deduct for probable abate- 
ments, - ^ - _ 5,000 



Leaving the ne* income from the tax of the year, 230,000 00 

Total of Ways and Means, for the financial year 

1830—31, - - - - |335,063 0^ 



REAL AND PERSONAL PROPERTY 

Of the City of Boston and County of Suffolk. 

Township No. 5, in the 9th Range, county of Penobscot. 

The Common. 

Fort Hill — and sundry lots of land adjoining. ^ 

About 1 0.000 feet of Land north of the stores on North 

Market street ; — also a lot on Second street. 
Land north east of the Mill Creek, and bounding on a street 

formerly leading to Eustis Wharf. 
Land on various Streets, formerly the Mill Pond. 
Upland and Flats at the bottom of the common, including the 

purchase from the former occupants of the Ropewalk lands. 
Marsh on each side of the Neck. 
Two Malls on the Neck. 
A lot of Land at the head of the Ropewalks, occupied by 

the State for a Laboratory. 
A lot of land on the south side of the street leading from 

Washington street to South Boston Bridge. 
Land on Temple street. 

A small wedge of Land on Front and Beach streets. 
A lot of Land on Eliot street, purchased for a Watch House, 

Engine House, Sic. 
A lot of Land on Thacher street, leased for forty dollars per 

annum. 
Land and building on School street, formerly occupied as an 

Engine House. 
Engine Houses, and the land on which they stand, in Milk, 
Salem, Mason, and Leverett streets. Dock square, Pember- 

ton Hill, and at South Boston. 
House and Land on the Mill Pond, for Fire Hook, and Ladder 

Company. , 
Four Burial Grounds in the city. 
One do. on the Neck. 

One do. South Boston. 

One Tomb in Copp's Hill Burial Ground, being the particular 

property of the city. 
Tomb in the South Burial Ground, with four apartments, for 

the interment of children. 
7 



50 ' 

4 

One Tomb in the Granary Burial Ground. 

Nine Tombs in the South Boston do. 

Faneuil Hall, with the stores under, and the land contiguous 
to, the same. 

The New Market House at the east end of Faneuil Hall, and 
the wharf connected therewith. ^ 

Old Town House. 

A Fish Stall at the north part of the city. 

County Court House and Land, in School street. 

'^QVJ Court House and Prisons, in Leverett street. 

X)]d Court House, and land connected therewith, in Court 
street. 

County House and Land, in Court street. 

House of Industry, House of Correction, two houses for Col- 
oured Poor, a Slaughter House, and other out-building;s, and 
sixty one acres of Land at South Boston : — together with 
the stocic on hand, the farming utensils, and various articles 
appertaining to the establishment. 

Deer Island, and the buildings thereon. 

Hospital on Rainsford Island, built in 1819, and a Cottage for 
the Resident Physician, built in 1829. 

Two Hay Scales and three City Pounds. 

Ward Room, and Cellar, in Ward No. 3. and 3,000 feet of 
land contiguous thereto. 

Stables on the Mill Pond. 

Eliot School House, in North Bennet street. 



Mayhew, do. 


in Hawkins street. 


Latin, do. 


in School street. 


Adams, do. 


in Mason street. 


Hancock, do. 


in Hanover street. 


Bowdoin, do. 


in Derne street. 


Boylston, do. 


Fort Hill. 


School House at 


South Boston. 


High School House in Pinckney street. 



Franklin School House in Washington street. 

Old Franklin School House, now occupied as a Ward Room, 
Engine House, and Primary School House. 

School House on the Western AvenMC, occupied by a Primary 
School. 

Twenty fire Engines, and one at the house of Industry. 

Hose Carriages, six or seven thousand feet of hose, three hun- 
dred and ten pairs of Buckets, twenty Pump Hoses, Hose 



51 

Screws, Caps, Trumpets, Badges, and various other irnple* 

ments, appertaining to the Fire Department. 
The Boat Massachusetts, with her two small boats, and other 

the appertenances, in the Quarantine service. 
Thirty one Horses, with Wagons, Carts, Harnesses, he. in 

the service of the city. 
Five Funeral Cars, with Harnesses, complete. 
One do. used at the House of Lidustry. 
Various Public Wells and Pumps. 
About twenty thousand feet of common sewers, laid by the 

City within the last eight years, and now under the control of 

the City Government. 
Twenty-four Reservoirs constructed by the City, within the 

four last years. 
Twelve hundred and eighty four lamps. 
IMarket Scales, Wei2;hts, he, 

BONDS AND NOTES HELD BY THE CITY. 

Notes received on account of the sale of the 
Alms House Estate, in Leverett Street, se- 
cured by Mortgage, - - - 88,600 00 

Notes received on account of sales of neck- 
lands, - - - - - 15,554 52 

A note received on account of sale of a lot of 
land at the south part of the City, purchased 
for a School House, - - - 679 70 

Various other bonds and notes, in the hands of 

the City Treasurer, - - - 2,468 35 

Notes and bonds transferred to the City Treas- 
ury, by the Committee on the Extension of 
Faneuil Hall Market; — amount remaining 
unpaid, - - - - 105,857 63 

Note received on account of a lot of land, or 

flats, near the Franldin School House, - 1,666 00 

Note received on account of the improyemeni 

made in 1826, in Merchants' Row, - 3,000 00 

Notes received for sales of lands on Merchants' 

Row and Ann Street, - - - 3,875 15^ 

Note received on account of sale of land on the 

Mill Pond - - - - 4,000 00 



Amount carried forward^ 225,701 ^5| 



52 

Amount brought forward f 225,701 35 J 

Notes received for sales of lands and flats, 

near South Boston Bridge, - - 2,326 95 



Making the whole amount of Notes and Bonds 

held by the city, - - - |228,028 30J 

STATEMENT OF THE FRANKLIN FUND. 

Estimated amount of the Franklin Fund, as 

stated in the last Annual Report, - 17,234 04 

Amount of increase, during the year, four and 

a half per cent. - - 775 53 

Present value of the Fund, ■ $18,009 57 

Donation of Mrs. Joanna BrooJcer, and others^ to the Select- 
men of the town of Boston, for the time being ; the Interest 
of which is to be disposed of for the relief of Poor Widows 
and Sick people, at their discretion, 

Josiah Robinson's note and mortgage, - 1,166 66 

Elisha W. Dana's note and mortgage, - 272 17 

John Redman's do. do. - 1,231 22 

Benjamin Darling and Samuel Bradford's, 1,300 00 

$3,970 05 

The interest on the alxive has bfcen paid in equal proportions to the Aldermen, and by them dis- 
tributed, agreeably to the wills of the Donors. 

Donation of Abiel Smith, Esq. to the Selectmen of the toivn 

■ of Boston, for the time being ; the Income of which is to be 

appropriated to the support of a School for the Instruction 

of People of Colour in said town, in Reading, Writing 

a7id Arithmetic. 

20 Shares in the Newburyport Turnpike Road. 

20 do. in the Second New-Hampshire Turnpike Road, 

5 do. in the Rhode Island Bridge company. 

1 Share in the Boston Theatre. 

1 do. in the Boston Bath House. 
4,000 dollars United States 3 per cent, stock. 
5 Shares in Suffolk Bank. 



. / 






NINETEENTH 



ANNUAL REPORT 



OF THE 



/ 



10 f # 



/ 



£i * 




RECEIPTS AND EXPENDITURES 



OF 



THE CITY OF BOSTON, 



AND 



€outitff of ^nUolU. 

MAY 1, 1831. 



^^ssx^ 



^.1630. M 



BOSTON : 
JOHN H. EASTBURN CITY PRINTER. 

1831. 



®I1^W ®IF IB(I>^^(DSJ< 



(BMtz of ^tttrftor of Accounts, 

Why Uth, 1831, 

The Auditor of Accounts has the honor to submit 
to the City Council his Annual Report on the finan- 
cial concerns of the City, for the year which closed 
on the thirtieth ultimo. 

The Documents accompanying this Report exhib- 
it a Statement of the various Appropriations which 
were granted by the City Council for the service of 
that year, with the changes that were made in those 
Appropriations in the progress of the year ; — a State- 
ment of the Income of the City, applicable to its or- 
dinary annual expenses, and exclusive of those funds 
which have been set apart for the reduction of the 
City Debt ; — a Statement of the Expenditures of 
the City, during the year ; — and a Statement of the 
Public Debt of the City, shewing its amount at the 
commencement of the year, the changes that have 
been made during the year, and its actual character 
at the close of the year. 

The Appropriations ordered by the City Council, 
for the purposes of the last financial year, have piov- 



4 

ed amply sufficient for all the objects they were des- 
tined to meet ; and there appears, in the aggregate 
of those appropriations, a considerable unexpended 
balance. But it is to be regretted that the Income 
of the City, for that year, exhibits a considerable de- 
ficiency, when compared with the original estimate 
upon which those Appropriations were predicated. — 
Several reasons have operated, during the two last 
financial y^ars, to diminish the accustomed income 
of the City. Among these, the principal reason has 
been a necessary reduction of Rents of property be- 
longing to the City ; a reduction corresponding to 
that which had been sustained by individual citizens 
who were owners of Real Estate, and which seemed 
then to be called for, by the temporary depression 
in business. This diminution of Rents extended to the 
Stalls and Cellars of Faneuil Hall Market, the Stores 
under Faneuil Hall, and other property of the City. 
Another cause of the deficiency of estimated In- 
come, is to be found in the continued suspension of 
the collection of the amounts due to the City, for 
assessments for Common Sewers. In the Estimates 
of the two last years, a considerable sum has been 
put down, which it was believed would be obtained 
from that source. But this hope has not, in either of 
those years, been realized. The duty of making as- 
sessments and collections of moneys expended by 
the City for Common Sewers, was devolved, by an 
Ordinance of the City Council passed some years 
since, upon this department. That account was then 



largely in arrears ; and very considerable collections 
were subsequently made. But constantly occurring 
duties, which it appeared impossible to postpone, 
have prevented the Auditor, thus far, from complet- 
ing these assessments and collections. He has en- 
tertained a hope, which is liot yet abandoned, of 
being able to bring this business, ere long, to a suc- 
cessful termination. Whether the interest of the 
City will be best promoted, by awaiting the close of 
these accounts, as they can be adjusted, in connex- 
ion with the other business of this department, or 
by employing temporary assistance for this specific 
object, as has beeii suggested to the City Council 
by the Mayor, is a question upon which it is not 
deemed proper, in this connexion, to express an 
opinion. 

Upon reference to the document herewith sub- 
mitted^ marked C, it will be perceived that the Ex- 
penditures of the City, under the annual Appropria- 
tions made by the City Council, have amounted, dur- 
ing the year which closed on the 30th 
ultimo, to - - - ' - V- 330,060 19 

And by Document marked B, it 
will be seen that the Incpme of 
the City, applicable to its annual Ex- 
penditures, has amounted, during the 
same period, to - - - - 324,925 58 

Leaving a deficiency of the annual 
Income to meet the annual Expend- 
iture, amounting to - - - ^5,134 6\ '. 



6 



Besides the Expenditure under the annual Appro- 
priations, as above-stated, the following sums have 
been expended, the funds for which were obtained 
from Loans authorized by the City Council, viz : — 

For repairing and fitting up the Old 
State House - - - - 25,000 00 

For filling up a portion of the Mill 
Creek ----- 3,000 00 

For paving a portion of Commer- 
cial Street - - - - 3,000 00 



Making the amount raised by Loans, 
for Expenditures, during the year ^31,000 00 



The Amount of Loans negociated 



in anticipation of the Taxes of 1 830, 

under Orders of the City Council, was 150,000 00 

Of this amount, there was paid from 
the resources of the year, the sum of 144,000 00 



Leaving unpaid, on the first of May 
1831 - - - - - 6,000 00 

That amount was left unpaid, in 
consequence of the inadequacy of the 
Income of the City to meet its ex- 
penditures, as above-stated, in the 
sum of - - ^ " - 5,134 61 



i 



I 

I 



And the difference between the a- 
mount unpaid of the Tax Loan, and 
the general deficit as above-stated, is 
the amount of money actually in the 
Treasury, on the first day of May, 
1831, say - - - - - $^5 39 



The amount of the City Debt, on the first day of 
May, 1830, as stated in the Annual Report of the 
last year, was - - - - 891,930 75 

Since that date. City 
Stock and Notes have been 
paid and cancelled , amount- 
ing to - - - 292,600 00 

And other Stock and 
Notes have been issued, 
amounting to - - 281,000 00 



Making the actual reduction of the 
City Debt within the year - - 11,600 00 



And leaving the aggregate amount 
of the City Debt, on the first day of 
May, 1831, as appears by the accom- 
panying Document marked D, at ;^880,330 75 



At the commencement of the last financial year, there 
were Bonds and Notes in the City Treasury, being the 
property of the City, amounting to ;^228,028 30 



Since that time there 
have been received into the 
City Treasury, Bonds and 
Notes payable to the City, 
amounting to - - 20,272 55 

And sundry Bonds and 
Notes held by the City, 
have been paid and given 
up, during the year, a- 
mounting to - - 14,205 16 



Making an actual increase of the 
property of the City, in Bonds and 
Notes, amounting to - - 6,067 39 



And leaving the aggregate amount 
of Bonds and Notes held by the City, 
the payment of which is amply se- 
cured, at - - - - - ^234,095 69 



The aggregate amount of the City Debt, on the 
first day of the present month, was, as before 
stated, - - - - - 880,380 75 

The amount of Bonds and Notes 
held by the City, as its own property, 
on that day, and considered as pe- 
culiarly applicable to the reduction of 
the City Debt, was - - - 234,095 69 



9 

Leaving a balance of Debt against 
the City, amounting to - - ^646,233 06 



All which is respectfully submitted to the City 
Council. 

WM. HAYDEN, Jr. Auditor. 



In Common Council, June 2, 1831. 

Read, and thereupon ordered, that the Auditor of 
Accounts be, and he is hereby, authorized to cause 
six thousand five hundred copies of the Annual Re- 
port of the receipts and expenditures of the last finan- 
cial year, and the estimates of the current year^ to- 
gether with a particular statement of all City proper- 
ty, to be printed and distributed for the information 
of the Inhabitants. 

Sent up for concurrence. 

B. T. PICKMAN. President 



In the Board of Aldermen^ June 7, 1831. 

Read and concurred. 

- - H. G. OTIS, Mmjor. 



0} 



(A.) 

Statement of the Appropriations granted 
by the City Council, to meet the various objects 
of expenditure^ during the financial year which 
commenced on the first day of May. 1830, and 
closed on the thirtieth day of April, 1831. 



For Salaries of the Instructers of all the Schools 

except the Primary Schools ; — 
Original appropriation, - - 32,000 00 
Subsequently withdrawn, - - 800 00 

31,200 00 
Subsequently added, - - 2,160 00 



33,360 0<: 



For the payment of the amount due to certain of 
the Instructers of the Schools, whose compensa- 
tion was increased during the preceding year, 
hy a vote of the School Committee, - - 1,000 00 

For the Primary Schools, - - - 15,000 00 

For repairs^ fuel, and all other contingent ex- 
penses of the Schools ; — 
Original appropriation, - - 4,000 00 

Subsequently added, - - 1,240 00 

5,240 00 

For repairing the Old Franklin School House, 

and fitting the, same for various public uses, 1,000 00 

For repairs of Public Buildings, - - 1,500 00 

For the Construction and Repairs of Public Tombs 

and Burial Grounds, - - - - 500 00 

For building a Wall in front of the Chapel Bu- 
rial Grounds - - - - . 500 00 



Am,ount carried forward 58,100 00 



11 

Amount brought forward 58,100 00 

For the construction ofaJDyJce, on the City Lands 

on the A^eck, East of Washington Street ; — 
Original Appropriation, - - 2,000 00 

Subsequently added, - - 300 00 

— "-- — 2,300 00 
For completing the City Wharf east of Faneuil 

Hall Market, - - - - - 1,500 00 

For Care and Improvement of the Lands helong- 

ing to the City, and preparing them for sale ; — 
Original appropriation, - - 3,000 00 

Subsequently withdrawn, - - 1,000 00 



For filling up the Mill Creek; — 

Original appropriation, - - 3,000 00 

Subsequently withdrawn, - - 620 00 



2,000 00 



2,380 00 



For the gradual reclaiming and Improvement of 
the Flats at the bottom of the Common, west of 
Charles Street, ----- 1,600 00 

For paving and repair of Streets ;— 
Original appropriation^ - - 22,000 00 
Subsequently added, - - 2,600 00 



For widening Streets; — 

Original appropriation, - - 15,000 00 

Subsequently w^ithdrawn, - - 2,600 00 



24,600 00 



For Salaries of all City and County Officers; — 
Original appropriation, - - 28,000 00 
Subsequently withdrawn, - -. 2,600 00 



12,400 00 



For the City Watch ;— 

Original appropriation, - - 11,400 00 

Subsequently withdrawn, - - 600 00 



25,400 00 



For Lamps, Oil and Superintendence ; — 
Original appropriation, - - 13,000 00 

Subsequently added, - - 2,250 00 



10,800 00 



15,250 00 



Amount carried forward, 156,330 00 



<!' 



J /W 

Amount M^ought forward 15G,3S0 00 

For the Fire Department, exclusive of Engine 

Houses ; — 
Original appropriation, - - 8,900 00 

Subseqaentiy withdrawn, -«■-'' ] ,000 00 

7,900 00 



For the erection, rent, and repairs of Engine 

Houses, - - - - - - 2,000 00 

For Bells and Clocks, - - - - 700 00 

For Constables, ^ - -/ - - 1,000 00 

For Care and Improvement of the Common, Malls, 

Cop/s Hill, and Fort Hill, - - - 1,000 00 

For Common Sewers, Wells and, Pumps ; — 
Original appropriation, - - 3,000 00 

Subsequently added, - - 1,500 00 



For huiJding Reservoirs ;-— 

Original appropriation, - '^ _ 3,000 00 

SubseGuentlv withdrawn, - - 800 00 



4,500 00 



2,200 00 



For the payment of the Annuity for the purchase of 
Georgeh and LovelVs Islands, in Boston Har- 
bor ;-^ - 400 00 

For payments for Militia duty, under the recent 
■ law of the Commonivealth ; — 

Original pppropriation, - - 3,000 00 

Subsequently withdrawn, - - 1 ,000 00 

2,000 00 

For the re-payment of the amount received into the 

' City Treasury, since the year 1823, from per- 
sons conditionally exempted from the 'perform- 
ance of Militia duty, - - - - *2,078 00 

For Printing and Stationary ; — 

Original appropriation, - - 1,500 00 

Subsequently added, -> - 670 00 

— 2,170 00 

For the Internal Health Department, including 
sweeping the Streets, and removing house dirt 
and other nuisances, - - - - 11,000 00 

Am,ount carried forward ^ 193,278 00 



13 

Amount hrought forward 193,275 00 

For the External Health Department ; expenses 

of the quarantine, except Salaries ; — 
Original appropriation, - - i ,000 00 

Subsequently added, - ~ 500 00 

1,500 00 

For the Overseers of the Poor, - - - 13,685 00 

For the Directors of the House of Industry, - 19,475 00 

For the House of Reformation, - - - 6,225 00 

For the County of Suffolk, including the expenses 
of the Courts, Jails, House of Correction, and 
all other charges, except salaries, - - 31,500 00 

For the payment of Interest on the Public Debt of 

the City, ------ 44,000 00 

For the reduction of the principal of the Public 

Debt of the City, - - - - 15,000 00 

For the payment of that portion of the Debt in- 
curred on account of the Fire Department, 5,600 00 
For Incidentcd Expenses, fy Miscellaneous Claims, 
not justly chargeable to any of the foregoing 
heads of appropriation ; — ' . 
Original appropriation, - - 4,000 00 
Subsequently added, - - 600 00 

4,600 00 

For a Reserved Fund ; to be applied to such pur- 
poses as the City Council inay deejn proper, 
subsequently to the passage of the annual ap- 
propriation bill ; — 
Original appropriation, - — 4,500 00 

Subsequently withdrawn, - - 4,300 00 

Aggregate amount of the Appropriations, for 

the financial year 1830-31, 
Amount of ufnexpended balances of all the 

foregoing Appropriations, 

Amount actually expended, under the fore- ^^ 
going heads of Appropriation, for tiie de- 
tails of which Expenditures see statement 
marked C. - - - - - #330,060 19 

Office of the Auditor of Accounts, May \A, 1831. 

WM. HAYDEN, Jr. Auditor, 



200 00 





t 


$335,063 


00 


5,002 


81 



(B.) 

Statement of the Income of the City of 
Boston, appiicablo to the annual expenditures of 
the City, during the financial year which commenc- 
ed on the first day of May, 1830^ and closed on 
the thirtieth day of April, 1831. 



Income from Rents ; — 
Amount received for rents of Stalls, Cellars, and Stands, at 

Faneuil Hall Market, and for use of the Public Scales, viz : 
For Rents of Stalls, - 19,154 64 
For rents of Cellars - 3,620 94 
For stands near the Market, 566 20 
For the use of Public Scales, 202 1 1 

23,543 89 
Received for use of the Hall 

over the Market 47 75 

^23,591 64 

Amount received for rents of the Old 
, State House, viz : 
For the Post Office, Reading Room, 
and other Offices, 2,250 44 

For Cellars, - - - 891 67 



3,142 11 



Deduct amount paid, by or- 
der of the City Council, 
from the Income of the 
Old State House, towards 
the Repairs of the lower 
floor, - ' - - 500 00 

Net Income of the Old 
State House, for one year, 2.642 11 



Amount carried forivard, 26,233 75 



15 



*Bmount brought Jbrward, 26,233 75 

Rent of Stores under Faneuil Hall, 3,586 00 
Rents of lands, pasturage of Cows, and 

Sales of Grass, on the Neck Lands 652 20 
Rent of Lands on the Mill Pond, 540 75 

Rent of Deer Island, 400 00- 

The City's proportion, (being fifteen per 
centum,) of the amount of fees re- 
ceived for weighing, at the City Hay 
Scales, - - - - - 341 59 

Rent of the Cellar under the Ward 

Room, in Ward No. 3 - - - 100 00 
Rents of Shops on Land of the City 

North of North Market Street 140 78 

Received for use of a Ward Room 13 00 

Rent of Old Engine Houses - 33 00 

Rent of Fish Stall, at the North part of 

the City 20 00 

Rent of a small piece of land in Bed- 
ford Street - - - - 6 00 
Received for Lobster Stands, at Boyls- 

ton Market, - _ - _ 36 00 



Income from the County of Suffolk ; 

Received of the Commonwealth, for 
balances of accounts of Costs in 
criminal cases - - - 8,667 22 

For fines, fees, and costs - 5,124 53 

For licenses to Innholders, Victuallers, 

Retailers, and Confectioners - 2,744 40 
For Court Fees - - - - 1,65135 
Of the Commonwealth, for Support of 
State Paupers in the House of Cor- 
rection - - - - - 1,484 80 
Received for forfeited Recognisances - 300 00 
For Jury Verdicts - - - 896 00 

For Excise from Attorneys - 490 00^ 

For Excise from Justices of Peace, 24 00 



32,103 07 



Amounts carried forward, • 21,382 30 32,103 07 



A'inounts brought forward, 21,382 30 32,103 07 

For the following County Rents, 
viz : 

Of the United States, for rent 
of Court and Jury Rooms, in 
the Old Court House 580 00 . 

Received for rent of Offices 

in the Old Court House - 140 00 

Received for rent of County 

House _ - _ 165 00 

For right of passage over coun- 
ty land, - - - 15 00 -900 00 



22,282 30 o| 



IneoTiie from Interest ; 

Received for interest on various Bonds, 
Notes, and other debts due the City, 
and on deposites in Bank, _ - - - 15,021 35 

Income from State Paupers ; 

Amount received of the Commonwealth, 
for Support of State Paupers, viz : — 

In the House of Industry - 13,295 71 

Assistance to State Paupers out of the 
House, by the Overseers of the 
Poor, - - . - 3,380 46 

In the House of Reformation - 792 00 



Income jrom the Internal Health Dejiartment ; 

Received for the House Oifal of the 

City - - - - - 2,700 00 

For Sales of Street Dirt, collected 

from the Streets - - - 1,114 90 

For funeral fees, - - - 633 10 



17,468 17 



4,448 00 



Income from lAcenses ; — 

The City's proportion of the amount 
received for Licenses to Innholders, 
Victuallers, Retailers, and Confec- 
tioners, - - - 663 00 

Licenses for Theatrical F^xhibi- 

^ tions, 1,146 49 



Amounts carried forward, 1,809 49 91,322 89 



17 



Amounts brought forward, 

Licenses for Cows and Dogs 

Licenses for various Public Exhibitions, 

For Certificates under Seal of the City, 



1,809 49 

136 00 

98 50 

24 00 



91,322 89 



Income from the External Health Department ; — 

Received for Quarantine fees, bills of 
Health, and Permits to visit Rains- 
ford Island, - - - - 946 00 

Of the Commonwealth, for repairs of 

buildings on Rainsford Lsland, 478 20 



2,067 



99 



1,424 20 



Income from Common Sewers ; — 

Received from assessments for benefit v 

derived from various Common Sew- 
ers belonging to the City - - 1,868 38 

Income from Sales of City Property ; — 

Received for net sale of an old Engine 

House, 10 50 

Income from Taxes ; — 

Amount received on account of the Tax 





' 


of the year 1819 


10 


30 








" 1820 


18 


30 








" 1821 


21 


39 








" 1822 


43 


40 








" 1823 


39 


85 








" 1824 


49 


12 








" 1825 


74 


53 








" 1826 


83 


15 


/ 






" 1827 


228 


51 








" 1828 


1,481 


83 








" 1829 


8,236 


51 






10,286 


89 




i( 


(( a 


" 1830 242,819 


23 






253,106 


12 





Amounts carried forward, 
3 



253,106 12 96,693 96 



IS 

Amounts brought forward, 253,106 12 96,G93 96 

Deduct amount paid the Treasurer 
of the Commonwealth, being the 
City '3 portion of the State Tax, 24,874 50 

Making the net amount received 

on account of Taxes, - - 228,231 62 



Amount of annual Income, during the financial 

year which closed April 30th, 1831 - . $324,925 58 

Office of the Auditor of Accounts , May I4th, 1831. 

WILLIAM HAYDEN, Jr. Auditor. 



( €. ) 

Statement of the Expenditures of the 
City of Boston, during the financial year which 
commenced on the first day of May 1830, and 
closed on the thirtieth day of April, 1S3L 



Salaries and compensation of the Instructers of 

all the Schools, except the Primartj Schools ; 

Instructers of the Latin School, in School 

Street. - 4,270 55 

" " English High School, 

in Pinckney Street 3,590 28 

" ^* Eliot School, in North 

Bennet Street - 3,289 19 

" " Hancock, School, in 

Hanover Street 3,195 00 

" " Mayhew School, in 

Hawkins Street - 3,662 51 
" Bowdoin School, in 

Derne Street - 3,411 67 
" Boylston School, in 

Washington Square '3,270 85 

" " Adams School, in 

Mason Street ^ - 3,464 61 

" " Franklin School, in 

Washington Street 3,195 00 

" " School at South Bos- 

ton - - 1,305 57 

" " Instructor of the Afri- 

can School, in Bel- 
knap Street - - 700 00 



u 



(6 



33,355 23 



Amount carried forward^ 33,355 ^3 



20 

Amount brought forumrd 33,355 23 

Payment of the amount due to certain of the In- 
structers of the Schools, whose compensation 
was increased during the preceding year, by a 
vote of the School Committee; — 

Paid the balances due to the InstructerSj on 

their salaries of the last year, - - - 881 00 

Primary Schools; — 

Paid to the Instructresses of sixty Schools, for 
their personal services, rent of a portion of the 
Rooms, &c. - - - - 12,847 54 

Paid the rents of School Rooms hired 

by the City, - "- - - 1,921 65 

For sundry repairs of School Rooms, 

for Signs, &c. - - - - 164 2'7 

14,933 46 



Repairs, fuel, and all other contingent 

expenses of the Schools; — 
Amount expended for repairs of all 

the School Houses, during the year 2,7 17 70 
Expenses attending the visitation of 
the Schools, including the annual 
dinner, the medals, &c. - - 1,100 96 

Cost of fuel for the Schools - - 766 38 
Paid for Ink, Furniture, &c. - - '283 07 
For taking down, repairing, cleaning, 
and putting up, the Stoves in the 
School Houses, - - - - 365 78 



5,233 89 



Repairing the Old Franklin School House," and 
fitting the same for various public uses', — 

Expended for fitting up the Old Franklin School 
House, in Tremont Street, for a Ward Room, 
Primary School Room, Engine House, and 
Watch House, - - - - ' - 926 07 

Repairs of Public Buildings; — 

Expended for repairing and fitting 
up the Old State House, and fur- 
nishing the same, for the occupa- 
tion of the City Government 25,477 53 

Deduct amount received from 
Loans, authorized by the City 
Council, on this account - 25,000 00 



Anount carried forward, , 55,329 65 



21 

Amount brought forward, 5o,3't9 bD 

Balance charged to the appropria- 
tion for Repairs of Public Build- 
ings, _ _ - _ - 477 53 

Paid for Alterations and Improve- 
ments of South Boston Free 
Bridge, - - - - 363 33. 

For small repairs of various pub- 
lic buildings, including Faneuil 
Hall, the Market House, &c. 613 62 

__.^ 1,454 48 

Consffuctions and repairs of Public Tombs and 

Burial Grounds; — 
Expended for repairs of the Burial Ground 

fences, and the public Tombs _ - - 490 67 

Building a Wall in front of (he 

Chapel Burial Ground; — 
Expended for the erection of a 

Granite Wall,with an Iron Gate, 

in front of the Chapel Burial 

Ground, - - - - 967 69 

Amount received on account of 

the erection of said Wall, from 

Proprietors of Tombs in the 

said Ground, - - - 472 50 

-495 19 



Construction of a Dyke on the City^s Lands on 
the JYeck, East of Washington Street; — 

Expended for constructing the said Dyke, - 2,295 58 

Completing the Wharf East of Faneuil Hall 
Market ; — 

Expended for repairing a defect in the said 
Wharf, building platforms, putting on grav- 
el, &c. - - 1,496 50 

Care and improvement of the Lands belonging to 
the City J and preparing them for sale;- — 

Expended for laying out Streets, building 
fences, surveying, and other charges, to ren- 
der the City Lands saleable, _ _ _ 1,970 60 

Filling the Mill Creek ; — ^ 

Expended for filling the Mill Creek, 
and laying a Common Sewer there- 
in, between Ann Street on the East 
and Cross Street on the West, - 5,370 37 



Amounts carried forioard 5,370 37 63,532 67 



22 



Amounts brought forward, 5,370 37 63,532 67 

Amount received for a Loan authori- 
zed by the City Council, on ac- 
count of the expense,_of filling the 



Mill Creek - - - - 3,000 00 



7,736 


71 


9,030 


75 


5,150 


95 


2,529 


79 


1,943 


59 


1,205 


14 


27,596 


93 



2,370 37 



Improvement of the Flats at the bottom of the Com- 
mon West of Charles Street ; — 

Expended for building a Wall, and levelling the 

earth, on said flats - - - - 1,481 88 

Paving and Repair of Streets ; 

Paid to Pavers, for work done in 
paving and repairing various Street 

Paid for paving, flaging, and edging 
Stones, for gravel, &ic. 

Paid laborers for ^work done^ on the 
Streets , - _ - _ 

For carting Stones, Gravel, and Dirt 

For Stone for McAdamizing 

Expenses of keeping the Horses at- 
tached to the Paving^Department, 
repairing Carts, Harnesses, &c. 



24,596 93 



Amount of a Loan authorized by the 
City Council, towards the expense 
of paving Commercial Street, - 3,000 00 

Widening Streets ;- — 

Expended for widening and improving the fol- 
lowing Streets, viz ; — 

Washington Street _ _ - 

Hanover Street - - - - 

Front Street - - - 

Essex Street - - - - 

Dock Square - _ _ - 

Portland Street - - 

Purchase Street - - - - 

Summer Street - 

Oreenough Lane _ - • 

Spring Street - - '' - 

KemovingDoor Steps, and other ob- 
structions, in various Streets 

Amounts carried forward, 4,395 38 9i,981 85 



1,302 


00 


794 


42 


684 


00 


359 


50 


300 


00 


286 


07 


193 


95 


169 


42 


125 


00 


130 


00 


51 


02 



23 

■ Amounts brought fonvard, 4,395 38 9-1,981 85 

Reducing the level of May Street 50 00 

Sundry small expenses incidental to 
the widening of Streets, such as 
Surveying, drawing Plans, &c. 93 58 



Salaries of all City and County Officers ; — 

Paid the Salaries of the following 
Officers, viz ; — 

Harrison G. Otis, Mayor, one year 2,500 00 

William Mackay, City and County 
Treasurer and Collector, one quar- 
ter at $3000, and three quarters 
at $2700, per annum, (including 
Clerk hire, fuel, and other inciden- 
tal expenses of his Office,) - 2,775 00 

Samuel F. McCleary, City Cletk, 
one quarter at $1500, and three 
quarters at $1350, per annum 1,387 50 

Thomas Clark, Clerk of the Com- 
mon Council and Assistant City 
Clerk, one quarter at $800, and 
three quarters at $700, per annum 725 00 

Samuel Norwood, Assessor, one year 1,000 00 

Henry Bass, Assessor, one year 1,000 00 

Thomas Jackson, Assessor, one year 1,000 00 

Thomas C. Amory, Chief Engineer, 

one year -"-_•- l ,000 00 

John Pickering, City Attorney and 

Solicitor - - - - 600 00 

Samuel H. Hewes, Superintendent 
of Burial Grounds, one quarter at 
$900, and three quarters at $800, 
per annum - - - - 825 00 

Jerome V. C. Smith, Resident Phy- 
sician at Hospital Island, one year 1 ,000 00 

John Oliver, Keeper of Hospital 

Island, - - - - 350 00 

Johnson Colby, Messinger to the 

City Council, one year - - 600 00 



4,538 96 



Amounts carried fonvard, 14,762 50 96,520 81 



24 



^ 



Amounts brought forivard, 14,762 50 96,520 81 

Benjamin Polkird, City Marshal, one 
quarter at ^.1000, and three quar- 
ters at ^800,, per annum - 850 00 

Enoch Patterijon, Superintendent of 

Streets, one year ^ - _ 1,000 00 

Caleb Hayward, Clerk of Faneuil 
Hall Market, one quarter at glOOO 
and three quarters at ^800, per 
annum - - - - - 850 00 

William Hayden Jr. Auditor of Ac- 
counts, one year - - - 1,200 00 

William Warner, Superintendent of 
South Boston Free Bridge, one 
year . - _ 400 00 

Amount deducted for rent 

of House and Shop - 65 00 

335 00 

Paid Clerk hire /or the Assessors 300 00 



Peter O. Thacher, Judge of 

the Municipal Court, one 

year, being equal to the 

amount allowed him by 

the Commonwealth 750 00 

Benjamin Whitman, Judge 

of the Police Court, one 

quarter, at $1,500, and 

three quarters at 1,200 

per annum, - - 1,275 00 

William Simmons, Judge of 

the Police Court, one 

quarter at $1,500, and 

three quarters at $1,200, 

per annum - - .1,275 00 
Henry Orne, Judge of the 

Police Court, one quarter 

at $1,500, and 4 J months 

at $1,200, per annum, 825 00 



19,297 50 



Jimounts carried forward, 4,125 00 19,297 50 96,520 81 



25 

Amounts brought fo7nvard, 4,125 00 19,297 50 96,520 81 

Thomas Power, Clerk of the 

Police Court, one quarter 

at $1,500, and three 

quarters at $1,200, per 

annum - - - 1,275 00 

William Knapp, Assistant 

Clerk of the Police Court, 

one year - - "^00 00 



6,100 00 

City Watch;— 

Paid for services of the Watchmen 

employed by the City, - - 9,701 35 

Compensation to tlie Captain of the 

Watch - _ - . - 

Supplies of fuel, oil, &c. for the Watch 

Houses _ - - - - 
For a Special Wa;tch at the Market, 

during a portion of the year - 
For Rents and Repairs of Watch 

Houses - - - 

Lamps, Oil J and Superintendence; — 

Amount paid for Oil and Wicking, 
for the Street Lamps, - - - 

Paid for the services of Lamp Light- 
ers ------ 

Compensation to the Superintendent 
of Lamps - - - - - 

Paid for new Lamps, Posts, Ladders, 
&c. and for repairing Lamps, Posts, 
and Ladders - _ - _ 

Expense of lighting Faneuil Hall 
Market, -^ - - - 

Fire Department, exclusive of Engine Houses; 

Expended for repairs of Engines, 
Hooks, Ladders, Hose Carriages, 
&c. - 2,958 84 



400 


00 


266 


68 


233 


80 


106 


92 


8,674 


63 


5,504 


86 


400 


00 


503 


09 


164 


26 



25,397 50 



10,708 75 



15,246 84 



> U>. ll^ W VI '^^ ^ ■ < ! " -=-f 



Amounts carried forward^ 2,958 84 147,873 90 

4^ 



26 ' 

Amounts brought forward ^ 2,958 84 147,873 90 

Paid foi: Dew Hose, Hose Screws, 
Buckets, Caps, Badges, Belts, and 
Torches ; and for Fuel, Oil, and 
other articles supplied for the En- 
gines, and Engine Companies - 2,757 92 

Annual allowance to the Engine 
Companies, and the Hook and Lad- 
der Company, in conformity to the 
Ordinance establishing the Fire 
Department - - - - 1,067 00 

For a new Engine, No. 11 - - 650 00 

Allowances to sundry members of the 
Department, for injuries sustained 
Vv'hile in the service of the Depart- 
ment, 230 00 

For sundry incidental charges, of 

small amounts - - - 185 78 

7,849 54 



Erection^ Rent, and Repairs of Engine Houses;- — 
Paid the Rents of various Engine 

Houses, hired by the City, - - 1,391 69 
For Repairs and fixtures of various 

Engine Houses, - - - 603 92 

Bells and ClocJcs: — 

Paid for ringing bells to denote the 

hours of the day, - - - 395 00 

For care and repairs of the Public 

Clocks, ----- 118 50 
For ringing bells for the City and 

Ward Meetings, and other public 

occasions, ----- 133 75 



Constables: — 

Paid for the services of Constables, 
in notifying and attending- the gen- 
eral and Ward meetings - - 266 86 

For services of Constables, to pre- 
serve the peace on the Hill, - 78 00 

For various other services, in differ- 
ent parts of the City, - - - 2^79 90 



1,995 61 



647 25 



624 76 



Amount carried forivardj 158,991 06 



4,497 24 



21 

Amount brought fonvard, 158,991 06 

Care and Improvement of the Common, 
Malls, Copp'^s Hill, and Fort Hill ; 

Paid for labor on the Common, Malls, 

Fort Hill, and Copp's Hill, - 549 26 

For repairs of Fences, - - - 143 86 

For Trees, 120 00 

For carting dirt, - - - - 170 96 

984 08 

Common Sewers, Wells, and Pumps; 

Amount expended for the construc- 
tion and repairs of Common Sew- 
ers, and Cess Pools, in Castle, 
Federal, Grove, May, Portland, 
Washington, Pleasant, Hanover, 
Elm, Myrtle, Butolph, Hull, Wa- 
ter, Congress, Ann, Salutation, 
Tileston, and Merimack, Streets, 4,443 44 

For Repairs of Public Pumps, - 53 80 

Building Reservoir's ; — 

Expended for the construction of three large 
Reservoirs to contain water for the extinguish- 
ment of Fire, one in Pleasant Street, another 
in Washington Street, and a third on Pember- 
ton Hill ; and for small repairs of other Reser- 
voirs, --_---- 2,188 04 

Annuity for the purchase of George^ s and LovelVs 
Islands, in Boston Harbor; — - 

Paidthis year's Annuity; being the amount which , 

the City has contracted to pay, each year, dur- 
ing the life of the individual of whom the Isl- 
ands were purchased - - - - - 400 00 

Payments for Militia Duty ; — 

For this amount paid to persons who had per- 
formed Militia Duty, under a recent Act of 
the Legislature, - - - - - - 1,095 00 

Militia Exempts ; — 

For this amount paid out to the Officers of the 
Brigade, being the amount received into the 
City Treasury, since the year 1823, from per- 
sons conditionally exempted from the perform- 
ance of Militia duty, - - - - - 2,078 00 

Ainount carried forward, 170,233 42 



28 

Amount brought foncard 170,233 42 

Printing and Stationary ; — 

Paid for Printing done for the City, 1*,236 96 
For advertising, - - - - 517 86 
For Stationary, and Binding Books, 407 34 



Internal Health Department ; — including sweeping 
the Streets, and removing House Dirt and other 
nuisances j — 

Paid for labor in collecting and car- 
rying offthe House Offal and other 
nuisances, - ^ - - - 4,413 37 

For labor in sweeping the Streets, and 

removing the Street Dirt - - 3,761 QQ 

For Grain, Hay, and Straw, used at 

the City Stables, , - - 1,605 46 

For Tools, Iron, Steel, Coal, and va- 
rious small articles, for the City 
Stables, and the Blacksmith's and 
Wheelwright's Shops, - - 625 08 

For repairs of Wagons, Carts, and 

Harnesses, - - - - 316 67 

For materials and work for new Sheds 

at the City Stables, - - - 126 74 

For a Carriage for transportation of 
Paupers to the House of Indus- 
try, &c. - - - - " 111 40 



External Health Depai^tment ; — expenses of the 
Quarantine Establishment, except Salaries; — 

Paid for services of Boatmen em- 
ployed in the Department, - - 407 25 

Expenses of boarding and nursing 

various sick and destitute persons 337 01 

Paid for moving and repairing the 

Store-Houses on the Island - 202 50 

For work on the Cottage of the Resi- 
dent Physician, - - - - 65 46 

For repairs of the other buildings, and 

the fences, - - - - - 264 23 

For repairs of the Boats, and sup- 
plies of sails, cordage, &c. - - 11 1 30 

For Medicines for the Hospital, 

and other small expenses, - * 110 25 



2,162. 46 



10,960 38 



1,498 00 
Amount carried forward J 184,853 96 



29 

Amount brought forward , 184,853 96 

Overseers of the Poor ; — 

Amount paid to the Treasurer of the 

Board of Overseers of the Poor, 

for disbursements by the members 

of that Board, in their respective 

Wards, for the occasional relief of 

sick and destitute persons - - 7,129 37 
Paid Pensions and Grants, allowed 

to various destitute persons, by the 

Board of Overseers of the Poor - 3,767 00 
Expenses of burying Paupers - - 960 99 
Paid for support of Paupers at the 

Insane Hospital - - - - 1,302 64 
Salary of the Clerk to the Board of 

Overseers of the Poor, - - 5^6 00 



House of Industry ; — 

Expended for victualing the Inmates 

of the House - - - - 11,929 77 
Paid Salaries of the Superintendent 
and family. Assistant Superintend- 
ent, Clerk, Physician, Chaplain and 
School Master, Teamster, School 
Mistress, and Female Domestics. _3,794 69 
For enlarging Houses occupied by 
the colored Inmates, and repairs of 
the Buildings - - - - 3,467 18 
Paid for Clothing for the Inmates, - 2,050 28 
For Fuel and Light - - - 1,058 29 

Expenditure on the Sea Wall - - 700 00 
For the Hospital - - - - 291 55 
For the Directors' Office, Fuel, 

Lights, &c. - _ - - 80 96 

Paid for Trees and Vines set out on 
the Farm - - - - - 
For the transportation of Paupers - 
For Carriage Hire for the Directors 
For the School and Chapel - - 
For building upon, and repairing Boat 
For Wagons, Carts, Farming Tools, &c. 
For Furniture, 
For various incidental expenses 



33 


17 


187 


12 


151 


17 


87 


22 


331 


44 


c. 160 


05 


74 


00 


329 


98 



13,685 00 



Amounts carried forward 24,726 87 198,538 96 



30 

Amounts brought forward 24,726 87 198,538 96 

Of the above expenditure, there was 
paid from the Income of the estab- 
lishment at South Boston, and other 
sources within the control of the Di- 
rectors ----- 5,250 75 



Leaving the amount in fact drawn 
from the City Treasury, for the sup- 
port of the House of Industry - 19,476 12 
House for the Employment and Refor- 
mation of Juvenile Off'enders ; — 
Expended for victualing the Inmates 

of the House - - - - 2,611 94 
For Salaries of Superintendent and 
Chaplain, Assistant Superintend- 
ent/Matron, &c.- _ - - 1,576 13 
For Fuel and Lights - - - 394 97 
For Clothing for the Inmates - - 850 01 " 
For Repairs of the Buildings - - 335 71 
For Furniture . _ - - 240 05 
For the Chapel and School - - 176 10 
For Horse Keeping - _ - 81 55 
For the Piggery, the Garden, and for 

Silk Worms - - - - 59 62 

For the Hospital - - - - 4 38 

For sundry contingent expenses - 289 74 

6,620 20 
Of the above expenditure, there was 
paid from the Income of the estab- 
lishment, and other sources availa- 
ble to the Directors - - - 397 02 ^ 



Leaving the amount in fact drawn 
from the City Treasury for the sup- 
port of the House of Reformation 6,223 18 

County of Suffolk^ including expenses 
of Courts, Jails y House of Correction J 
and all other charges , except salaries ; 

Paid sundry persons, as per bills and 
receipts authorized by the County 
Board of Accounts - - - 12,812 84 

Amounts carried forward, 12,812 84 224,238 26 



SI 

Amounts brought forward 12,812 84 224,238 26 

Paid to Jurors, at the several Courts 7,529 96 

To Witnesses, Constables, etc. for 

attendance at the several Courts - 7,940 70 

Paid on County Drafts of the Mayor; 

being for that portion of the County ' 
expenses which comes under the 
control of the Mayor and Aldermen, 
as exercising, in part, the authority 
formerly vested in the Court of Ses- 
sions 4,148 76 

Paid the Treasurer of the Law Li- 
brary, the amount received as Ex- 
cise for Attorneys _ _ - 490 00 

For work done by the Health De- 
partment, for the County - - 407 51 

Paid to Coroners, Jurors, &c. on in- 
quisitions - - - - - 120 73 

33,450 50 

Interest on the Public Debt of the City ; 

Paid the Interest accruing on various 
Notes and Certificates of Stock is- 
sued by the City, and on moneys 
borrowed for the purposes of the 
government, during the year - - - 46,372 42 

Reduction of the Principal of the Pub- 
. lie Debt of the City ; — 

Amount paid over to the Committee 
on the Reduction of the Public 
Debt of the City, being the amount 
appropriated by the City Council 
for that purpose - - - - - - 15,000 00 

Payment of that portion of the Debt in- 
curred on account of the Fire De^ 
partment ; — 

Amount paid over to the Committee 
on the Reduction of the Public 
Debt of the City, being the amount 
appropriated by the City Council 
for the payment of that portion of 
the City Debt incurred on account 
of the Fire Department, the last 
year - - 5,600 00 



Am&ufit carried forward 324,661 18 



Sinount brought forward y 324,661 18 

Incidental Expenses and Miscellajuous 
Claims ; — not justly chargeahle to 
any of ike foregoing heads of Appro- 
priation ;-^— 

Expenses attending the Centennial 
Celebration of the Settlement of 
Boston 1,200 46 

Paid the services of an Assistant to 
the Clerk of the Market, and for 
Watchmen einployed at the Mar- 
ket, ------ 629 09 

Paid Costs of Court, and various <5X- 
ponses of suits in which the City 
was a party - _ - . 626 5Q 

For l^'uel, and other supplies for the 

City Offices _ - - - 459 03 

For Fowder for the Militia at the Fall 
JReview, and making the same into 
Cartridges - - - - 311 72 

Expense of celebrating the Anniver- 
sary of Independence - - - 

Care and Repairs ofthe Funeral Cars 

For fuel, and sundry small expenses 
at the Market - _ - - 

For use of Halls, for^Ward Meetings 

For Surveying, and drawing Plans 

- for the use ofthe City, 

For the re-purchase of a Tomb, in the 
South Boston Burial Ground 

Paid for a Plan ofthe City, made un- 
der a recent law of the Common- 
wealth ----- 7a 00 

Paid for a Carriage for the transpor- 
tation of sick persons - - - 70 00 

Rent of Office occupied by the Clerk 
ofthe Common Council, previously 
to the removal to City Hall - - 66 67 

Amount refunded to persons who pur- 
chased a lot of land ofthe City, the 
last year, the quantity of land falling 
short of the amount sold - - 63 83 



270 


83 


117 


04 


112 


29 


110 


6£ 


106 


67 


100 00 



gourds carried forward 4,314 81 324,661 18 



33 

Jhmunts brought forward, 4,314 81 324,661 IB 

Paid for a complete manuscript copy 

of the last Census of the City, - 50 00 

Paid for refreshments furnished the 

Inspectors of Elections at a Public 

Meeting at Faneuil Hall - - 43 00 

Paid for services of aMessinger to the 

Assessors ----- 37 50 

For cleaning and making covers for 

the Pictures in Faneuil Hall - 35 49 

Expense of keeping a Bull belonging 

to the City ----- 24 68 

Removing mud from the Creek near 

the Hay Scales, - - - - 16 00 

Paid for Signs, for the Streets - 15 00 

Sundry Expenditures, of small a- 

mounts, for various objects - - 57 69 

— — 4,594 17 



Amount paid by the City Treasurer 
during the year, for services ren- 
dered by Deputy Collectors em- 
ployed by him - - - - 320 00 

Amount paid by the City Treasurer, 
during the last financial year, on 
drafts drawn upon him previously 
to that year, the payment of which 
had not been before demanded - 484 84 



804 84 



Total amount of Expenditures, during the finan- 
cial year which closed April 30, 1831 - - |330,060 19 



Office of the Auditor of .Mc counts, Maij 14, 1831. 

WM, HAYDEN, Jr. AuDixdu, 



( D. ) 

Statement in relation to the Public Debt of the 

City of Boston. 

The amount of the City Debt, on the first day 
of May, 1830, as per statement in the Eight- 
eenth Annual Report, was - $891,930 75 

Since that time, the foUoiving Stock and JS/'ctes 
have been issued, viz. ; — 

Amount borrowed to meet the cur- 
rent expenses of the year, in 
anticipation of the Taxes of 
1830 - - 150,000 00 

Amount borrowed under an Order 
of the City Council, passed 
September oth, 1830, authoris- 
ing a Loan for the payment of 
other portions of the City Debt 100,t)00 00 

Amount borrowed under Orders 
of the City Council passed 
May 24th, September 13th, 
October 11th, and December 
27th, 1830, authorising Loans 
for repairing and fitting up the 
Old State House - 25,000 00 

Amount borrowed under an Order 
of the City Council passed 
July 26th, 1830, authorising a ■ 

Loan on account of the expense 
of filling up the Mill Creek 3,000 00 

Amount borrowed under an Order 
of the City Council passed 
August 1 6th, 1830, authorising 
a Loan in part payment of the 
expense of paving Commercial 
Street - - - 3,000 00 

~ — 281,000 00 



Amount carried forward, 1,172,930 75 



36 

Amount brought forward 1,172,930 75 

From the above amount, there are to be deduct- 
ed the following payments on account of the 
City Debt, within the last financial year, 
viz.; — 

Paid on account of the Loan in 
anticipation of the Taxes of 
] 830, (there not being funds in 
the City Treasury sufficient to 
redeem the whole of that Loan,) 144,000 00 

Paid on account of the Debt con- 
tracted for the erection of Fan- 
euil Hall Market, at five per 
cent, interest - - - 118,000 00 

Paid on account of the Debt'con- 
tracted for the widening of Court 
Street, at 5| per cent, interest 10,000 00 

Paid the annual instalment of the 
Debt contracted for the Court 
House and Prisons in Leverett 
Street, at five per cent, interest 10,000 00 

Paid the annual instalment of the 

five per cent. Stock of 1823 5,000 00 

Paid the full amount of a Loan 
made the last year, to meet a 
deficiency then existing in the 
appropriation for the Fire De- 
partment, at 4 and 4\ per cent, 
interest - - - 5,600 00 



292,600 00 



Aggregate amount of the City Debt, on the 
first day of May, 1831, being $11,600 00 
less than on the corresponding day of the last 
year $880,330 75 



36 



The character of the Public Debt of the City, on 
first day of May, ISSl, was as follows, viz. 

Amount unpaid of the Loan contracted for the 
erection of the Court House and Prisons in 
Leverett Street, payabie in annual instahnents 
of ^"lOjOOOj and bearing interest at five per 
centum per annum - - - - 20.000 00 

Amount due on a Note given for money deposi- 
ted in the Treasury, for a special purpose, at 
five per cent, interest _ _ - 1,000 00 

Amount unpaid of the Loan of 1823, payable in 
annual instalments of |i'5000, bearing interest 
at five per cent. - _ _ _ 15,000 00 

i\ mount of a Loan contracted to quiet certain 
claims to the Ropewalk Lands ; — payable in 
the year 1834, at four per cent, interest 58,000 00 

Amount of a Loan authorized by an Order of 
the City Council passed December 19, 1825, 
payable January 1st, 1834, at five and a 
quarter per cent, interest - - - 16,000 00 

Amount unpaid of a Loan contracted, under an 
Order of the City Council passed December 
28th 1825, for the purchase of an Estate 
for the improvement of Court Street ; — paya- 
ble at the decease of a person having a life 
estate in the premises, at five per cent, in- 
terest - 20,000 00 

Amount of a Certificate of Stock issued on 
account of the purchase of a lot of land on 
Eliot Street, for an Engine House, payable in 
March, 1835, at five per cent, interest 1,700 00 



Amouni carried forward^ 131,700 00 



37 

Jlmount brought forward, 131,700 00 

Amount of Stock issued to defray the expenses of 
midening Merchants^ Roiu viz ; — 

Stock payable in the year 1 836, at five 

per cent, interest - - 20,000 00 

Stock payable in the year 1832, at 

four and a half per cent, interest 25,000 00 

Stock payable in the year 1836, at six 

per cent, interest - ' - 7,000 00 

52,000 00 

Amount of four and a half per cent. Stock sold 
at auction, under an Order of the City 
Council passed October 2d 1 826, to raise 
funds for the redemption of certain portions 
of the City Debt, bearing a higher rate of in- 
terest; the principal to be redeemed in the 
years IS40, 1845, and 1850 - - 95,000 00 

Amount ujipaid of the Debt contracted for the 

erection of Faneuil Hall Market, and for the 

improvements connected therewith^ payable at 

various times j and bearing interest asfolloius, 

viz. ;— " 

At $3 89 per centum per annum 18,000 00 

At 4J per centum per annum 2,000 00 

At 4| per centum per annum 6,000 00 

At 5 per centum per annum 169,750 00 

At 51 per centum per annum 18,000 00 

At 51 per centum per annum 7,000 00 

At 6 per centum per annum 106,000 00 



■325,750 00 



Amount of Stock payable in 1833 and 1835, at 
four and a half and five per cent, interest ; 
issued under an Order of the City Council, 
passed October 27th, 1828, authorizing a Loan 
for the construction of a Wharf east of Faueuil 
Hall Market - - - - 17,360 25 

Amount of Stock issued under an Order of the 

-City Council, passed September 6ih, 1 830, 

authorizing a Loan for the redemption of 



Amount carried forward i 021581025 



38 

Amount brought forward, ' 621,810 2^ 

otlier portions of the City Debt ; payable in 

three and eight years> at 4 per cent, hiterest 100,000 00 

Amount of Stock issued under an Order of the 
'City Council, passed June 10th, 1829, au- 
thorizing a Loan for the redemption of other 
portions of the City Debt ; — payable hi six 
and eight years, at four and a half per cent, 
interest -,_._- 50,000 00 

Amount of Stock issued under an Order of the 
City Council, passed February 8th, 1830, 
authorizing a Loan for the redemption of other 
portions of the City Debt ; — payable in two, 
three, and four years, at four per cent, inter- 
est ----- - 50,000 00 

Amount of Stock issued under an Order of the 
City Council passed June 10th, 1829, authori- 
zing a Loan for the payment of the amount 
due to the Mercantile Wharf Corporation ; — 
payable in six years, at four and a half per 
cent, interest - - - - - 18,520 50 

"Amount of Stock issued under an Order of the 
City Council passed February 22d, 1230, 
authorizing the purchase of the Old Franklin 
School House ; — payable in two years, at 
five per cent, interest - - - 3,000 00 

Amount of Stock issued under Orders of the 
City Council passed May 24th, Sept. 13th, 
Oct. 11th, and Decern. 27th, 1830, authori- 
zing Loans for repairing and fitting up, the 
Old State House, payable in one, two, and 
five years, at four per cent, interest - 25,000 00 

Amount of Stock issued under an order of the 
City Council, passed July 26th, 1830, au- 
thorizing a Loan on account of the expense 
of filling up the Mill Creek; — payable in 
eight months, at four per cent, interest 3,000 00 

-Amount of Stock issued under an Order of the 
City Council, passed August 16th 1830, a»u- 



AmouKii carried forward, 871 ,330 75 



o 



9 



Amount brought forwardy 871,330 75 

thorizing a Loan on account of the expense 
of paving Commercial Street ; — payable in 
fourteen months, at four per cent, interest 3,000 GO 

Amount unpaid of the Loan made under an 
Order of the City Council passed April 23d 
1830, to defray the expenses of the City, in 
anticipation of the Taxes of the year 1830 G,000 00 

Total amouut of the City Debt, x\Iay 1, 1831 $880,330 75 



Office of the Auditor of Accounts, May I4th, IS31. 

WILLIAM HAYDEN, Jr. Auditor. 



40 



o 



<3 

05 



CO 






-4 
i4 



O Q c; O (T? C? 
GO O CO CO -H i-^ 



00 O Ci — 1 o 
CO O G^? Cv> O 

•q^ O GO O r-! 



XO i—i i->. 
GO 



ifi CO 



O lO 

"O o 
t— I O' 



l->. 

^ 



CO 



o 
o 



CO 
CO 



CO 



o 

CO V« N* V' 

QQ - V- - 



CO 



^ ># ^ v^ •• 
s4 ^^ >^ nA -v« 






< 

o 

03 
O 



< 

o :: 

a *- 

o © 






O ^ 



o o 



o 
& 

m 






•Is 

i = o 



3 
< 



:3 



OS I 



o 



5^ 
^ o 

O 1- 

,c 



ce 



CO 






*J C 






^ C "^ -: ^ r; M 






o t; o 



rt 

^ «= 

^f^ 



- '- ^ 



m 

- o 



o o o o 
-c -c '^ '^ 









o 



o 

I ^ 

:-. O 

a u 
.o .o 






o 
}>^ 

00 



=o 



•Ci 



o 
o 



03 



O 
< 






QO t3 






o 

O 

Eh 

O 

PQ 
o 

l-H 

o 

■Si 

8*t 



O? T-H O O 

'^ o o o 



o o o 
o o o 



C^ Ci o 
i^ o o 
CO^'^^O 

'^ iO C^i 



CO 



i>. o 

CO c^ 

■^ CO 



o 



>. 



CD 

o 
c 

OQ 

o 



a 




oc 



c3 a; S 

"^ « o 



00*^ 






a 



." . S ^ O H o 






:i^ -^ 



•" o ^ ^^ 

s-2^ © 

1— I o - 

.o ^ t- •- 

^ 3 - > 
o 1^ o 



c3 



'-^ 00 






—4 • • 

K o o 
o o o 



o 

-13 









© 



© 
o 

;^ 
o 



I-H 


-^ 


o: 


a> 




-*j 


N. 


cu 


o 


a> 


l>. 


o 


QO 


i< 


CO 


o 


o 


CD 


* 
63 


o 


^o 


;_l 






o 


^ 


■^ 


w 



GO 
CO 



a 
o 

H 
O 

pq 



41 



• 


CO O lO o o o o 






0? 











Oi 


>5 


o 


lO O CO O O O QD 






<^? 


0^ 


CO 


CO 


Oi 






-^ O 1-H CO '^ O "* 






i^ 


^ 


C<! 





^ 


§ 




C^ O LO O O? Ci GO 






CO 


0^ 


GO 


y* 


-Oi 





5?j 


r-i 0:1 CO 00 


<^ "^ 






CO 


coi>. 




^. 


CO 





pa 


iO r-\ 




1—1 






aS 


c? 


G^ 


CO 


QCT 




a 
















C? 


1—1 


CO 


::§ 


* t 1 


. 


1 1 






1 


' 6 




■ 


€^ 


^ 


^ 


*^ 1 ■ 


1 '^ 


■- ''• 




^-^ 


<^^ 


^xn'^ 




c»~y^^^'\ 




j-S 


tN* 




QO 


•ei> 


m ' 


' %-! 


m I «+-! «^-. 




1 


1 


© ?^ 
1 r^ ""^ 

S 1^ 




«*-< 




•^. 


;3 

CO 


nj 1 1 




1 xn 


_© g 


1 


© 
< 











^ 









1 


5+- 

c 

C/3 


f-1 




CO r-5 

■5 2 




5 ' 

• 




•1^ 




CS 1 , 






1 


© 
© 




9 S 








CO 


^'^ . m 


•- a 


o3 p.^?a 


1 


3. 


02 


© ^ 

1 0) ^ 




^ 1 






<ai 


cc 



73 


"^ c r: 'Z3 




CS 


a2 



'- 

4-* 




4-» 




^ 


s 


' fo 


^i-i 




cT 


f^ 





^ © <V) 








«N 


< 


O fl 3 
E © 


3 ^ 


© 


• 





xn ;*± xn 

CO « u 









>* 


< 


-23 . . 




p C c3 







© 


"^5 
1^^ 




© 
© •^ 






s 


■ _ ■ • • 

^ O- 


• • 

c 


• • 






• 






^ 








^ 




^no'TS'^^ 


rS'Tj 




"XJ 




"^ "^ 










>)>>>>>;.£>> 


>,>. 




>- 




>» >> 




>,^ 




s 


PCPM^M 


WPq 




PQ 




P3pq 




£5 




^ 


























i—i 






















►^ 


T— 1 
























CO >, 
























GO c3 
























""i ^ 






















s 














. 










<« 














— ■ — — — ^— 












'Th CO 


CO 


CO 






\ 








C?i 


'd 




GO !t> 


Ci 


i>. i^ 






I 








Oi 


(D 


Q 






GO 








' 






0? 





so 


GO r-H 


10 


Ci "^ "^ 














CO^ 





cf 


t>r 


j> di 








~^ 






ocT 


!>< 


o 


r^ 


















CO 


Q> 


(U 






















«) 




1 1 


1 


1 1 I 


Jff-" 












m- 





g 


1 


f^^^^^«l^*^ 


1 


l^^l 










- 




»-i 


' <s> 


• 



13 


• iT ^ c 












-. 




!^ 


w 

o 


M 

2 S3 

«^ s 


^ 1 

> 
© 1 

xn 
1 

r-l 


- ' 3 =^ ^ 



■i-j 
















m 

o 






X! j:< 

5fi i- kT 




T3 














■•—4 

60 

1—1 


H 


^ 0^ 


£ 3 


ti 2? rt <» ^ 



> 








- 






•N 


O 

Q 




;Lr « ^ £ ns 


© 
© 
















■3 :i 




v* v» s» 
















< 


q:* 


G, 




















' ^^ 


hi 




• 




• • • 

00 





















"^ 


n3 


nd '^r^ 


















m 

^ 


■ 





00 



















HH 


H 


H HH 
















PQ 



a 






03 

o 

CO 

CO 









I. 




03 O .15 

-^ %'-^ ,. 

^ ^ u. 



m 






02 






rT +J M-i Q 



CO 

o 



in 72 



c ^ 



a 

3 
o 

O 



03 



3 
o 
o 
o 

-J1 



CO >> 

GO ct 




O 



2 S 

o § 

3 CO 



»-H 





I— i 


05 


CO 


CM 


i> 


CQ 








00 


Ci 


i> 


0? 


a> 








GO 


CM 





CO 


CM 


CO 


CO 




CO 



1. 



I gq 



■a 

s 
s 

no 

«o 
o 

'^ 

c3 

'^ 

5^ 

< 

< 



% 



-^ • 

o 

•4— > 

3 no 



w 






o 

H 
O 



c 



> 



bc .a 
■^ -a 






■o 

c 



C 

<u 
U 

CD 



O 
O 

c 

0) 









o 



CQ 



't3 



o 



^ 




a. 







u 


frf^-^ 


.^ 


« 






CL, 

«1 



4) o 

u -3 

■a - 

c — 

= o 

-a w 



'".' ^*^ jj i 



-a 

B 
« 

S 

o 

a 
o 



= O 






-a 
a 

a 

'0 
c3 
(B 

Ed 



CO 

03 



I 






s 



to 



i ^ 



CO 






o •= 

B a 

D ai 



o 

s 

V 

s 
u 
s 
o 
u 






s 

s 
O 



o 



O -3 

r;; "a 

o E 

B -^ 

O ra 

c « 



-a 
> 

"v 
o 
o 






ji a 



0) 






« -a s 



-a 

E 



o o 

c- o 

CO -B — 

« « i 

.s .^ 3 



a 






'13 
S 



5 To 5 
















S 



re 

5S 



'^ 
s 

•S s 

S e 

s 






-o 

B 
3 



O 



03 
CO 



C ca 



-a 

B 
cd 

rn 

3 
C 

J3 



C3 



_B 
O 



^ ^ o 






3 
o 

CJ 

— o 



o 
O 

H 



'« 



'S *j 



•^ S 
O o 
0. O 



o -a 
'■$■ "a 



3 o 
is -^ 



B 
u 

O 



OS 



Q 



GO . o <J 



CO _ 
CO ^ 



>-. • - 

n! -a 

P^ C9 



o 

H 

CQ 

o 



a -^ 

-a § 

a ci: 

3 -a 






■A 
(^ 
-^ 

•3 

CO 

o 

<u 

«-■ 

c 

B 

o 
u 
u 

< 

a 
o 



:= g £ H a 



3 
-a 

u 

s 



j= s>i -a 



a u 
§1 



o 

CO 



CS 



s 





a 
.2 



.8 


1? 


CO 

■♦J 

s 


^ 







S 



s 


ro 


(J 


-« 


CO 


<n 



^1 



o -2 

ca 

"a 
a 
o 

CJ 

u 

CO 



a 
o 

-a 



a 

O 

o 






a 

•a 

T3 
CJ 



3 



REDUCTION OF THE CITY DEBT. 



The Committee of the City Council on the Reduc- 
tion of the City Debt, respectfully ask leave to 



That, during the financial year which closed on the thirtieth 
day of April last, the following transactions have taken place, 
in relation to the reduction of the Public Debt of the City 

The funds originally applied to that object, by the City 
Council, were, the Balance of Money remaining in the City 
Treasury at the end of any financial year 5 — all receipts in 
Money, being the proceeds of the sale of Real Estate, of any 
description, belonging to the City ; all receipts on account of 
the principal sum of any Bond or Note ov/ned by the City ; — 
and, also, fifteen thousand dollars, at least, out of the City 
Tax, in each and every year. Since the passage of the ori- 
ginal Order, it has been determined by the City Council, that 
all the Income of the City Wharf East of Faneuil Hall Market, 
and all the Income of the City Hall, (over the sum of $3500 per 
annum) shall be added to the funds which had been before pe- 
culiarly destined to tha reduction of the City Debt. 

From the sources thus enumerated, the following sums have 
been received, during the past year, viz. — 

The Balance op Money remaining in the City Treasury, 
at the close of the preceding financial year, 5,438 80 

Receipts of Money, for Sales of 

Real Estate, viz : 
In part payment for a lot of land 
- on Clinton Street, - - - 1,478 40 



T ■ 

Jimovkts carried fonvard, 1,478 40 5,^438 80 



44 

Jlnfiounts brought forward y 1,478 40 > 5,43€ 80 

In full payment for two lots of land 

on Merrimack Street, - - 3,148 20 

In full payment for a lot of land 

on Washington Street, - - 1,153 65 

In full payment for a lot of land 

on Washington Street, - - 540 00 

In part payment for two lots of 
land on Washington and North- 
ampton Streets, - - - 355 Q& 

In part payment for a lot of land 

on Lancaster Street, - - 193 00 

In part payment for two lots of 

land on Northampton Street - 165 53 

In part payment for a lot of land 

on Merrimack Street - - 118 00 

In part payment for three' lots of 

land on Dedham Street, - 54 36 



7,206 80 



Deduct amount of Commissions 
paid the Land Commissioner, on 
the g-ales of City Lands - 69104 



Net amount received from the 

Sale of Public Lands - - 6,515 76 



Receipts on account of Bonds 
AND Notes, viz: — - - 

Amount paid in at the City Treas- 
Xxxy on fire Notes given to the 
City, for lands in the vicinity of 
Faneuil Hall Market, - — 11,440 16 

Amount paid in at the City Treas- , 

ury, on three Bonds given to the 
City, for lands on, or in the vi- 
cinity of, the Neck, - - 2,765 CO 

> __' 

Making the whole amount receiv- 
ed in payment of Bonds arJ Notes, 14,205 16 

, Amount carried forward^ 26,159 72 



■ . • 45 • 

Amount brought forivardj 26^159 72 

Amounts received out of the An- 
nual Tax, viz ; — 

The usual annual Appropriation 

granted by the City Council, for ~ 

the Reduction of the Principal 

of the Public Debt of the City 15,000 00 

The Appropriation granted by the 
City Council, for the payment 
of that portion of the City Debt 
incurred during the preceding fi- 
nancial year, to meet a deficien- ' 
cy then existing, in the Appro- 
priation for the Fire Depart- 
ment, 5,600 00 



Making the whole amount from 

the Annual Tax, actually ap- 
plied to the reduction of the 

City Debt, - - - - 20,600 00 

Amount received, during the year 

which ended April 30th, 1831, 

being the net Income of the City 

Wharf East of Faneuil Hall . 

Market, for that year, - - 3,957 63 

Making the actual amount of the 

annual Income of the City, ap- 
plicable to the Reduction of the 

City Debt during the year 

which closed April 30th, 1831, 50,717 35 

Amount received, under an Order 

of the City Council passed Sept- 

tember 6th, 1830, authorizing a 

Loan for a redemption of other 

portions of the City Debt, - 100,000 00 

Making the aggregate amount re-* 
ceived during the year, and ap- 
plicable to the payment of such 
portions of the Debt as fell due 
within the year - - - 150,717 35 

^Amount carried forward, 150,717 35 



46 

^nomU broiight formard 150,717 35 

The following portions of the City 
Debt have been redeemed, and 
cancelled, during the financial 
year which closed on the thir- 
tieth day of April last, viz ; — 

Two Certificates of Stock issued 
on account of the erection of 
Faneuil Hall Market, and the 
inprovements connected there- 
with, and bearing interest at five 
per centum per annum - 118,000 00 

One Certificate of Stock issued on 
account of the widening of Court 
Street, bearing interest at five 
and a half per cent. 10,000 00 

Annual Instalment of the Loan 
contracted for the erection of 
the Court House and Prisons 

, in Leverett Street, at five per 

cent, interest - - - 10,000 CO 

Three Certificates of Stock is- 
sued, during the preceding 
financial year, to make up a de- 
ficiency then existing in the ap- 
propriation for the Fire Depart- 
ment, at four and four and a 
half per cent, interest - 5,600 00 

Annual Instalment of the five per- 
cent. Stock of 1823 - - 5,000 00 



Making the aggregate amount of 
the City Debt redeemed by this 
Committee, during the last finan- 
cial year - - - 148,600 00 

And leaving a balance at the credit of this 
Committee, carried forward to the account 
of the present financial year, amounting 
to - - _ - . - . $2,117 35 



47 

The Amount of the City Debt actually paid, by 
this Committeej during the last financial 
year, appears, by the above Statement, to be 148,600 00 

To enable them to make those payments, a 

new Loan was negociated, amounting to 100,000 00 

1,1 .1 .11 1 1, 

Leaving' the actual reduction of the City Debt, 
made by this Committee from the ordinary 
funds of the year, which were"placed at their 
disposal by the City Council, at » $48,600 00 

For purposes entirely foreign to the operations 
of this Committee, the City Council has seen 
fit to create new Debts, as follows, viz ; — 

For the repairs, and fitting up, of ^ 

the Old State House - 25,000 00 

For the filling up of the Mill Creek i 3,000 00 

For completing the paving of Com- 
mercial Street - - - , 3,000 00 

And owing to the deficiency of the ' 

Income of the last financial year 
to meet its Expenditures, there 
remained unpaid of the money 
borrowed in anticipation of the 
last year's Taxes, the sum^of 6,000 00 

Which makes the amount of new Debt created 

the last year - - "*- - - - 37,000 00 



And leaves the actual diminution of the City 
Debt, during the financial year which closed 
on the thirtieth day of April last, at only ^11,600 00 



The System of keeping that portion of the Income of the 
City, which is, in its nature, peculiarly 'applicable to the pay- 
ment of the City Debt, distinct from the Revenue appropriated 
to ordinary annual expenditure, is, in the opinion of this Com- 
mittee, of beneficial tendency, as a measure of financial accu-^ 
racy ; — inasmuch as it secures the application of those fund^ 
to their proper object. But it must be immediately apparent 
to the City Council, that the ope^tion of that System cannot 
produce any sensible diminution of the amount of the City 
Debt, so long as new sources of expenditure are con^antly 



48 - 

developed, which, either from their amount or their charactef, 
are not considered as chargeable upon the ordinary resources 
of the year, and are made the subjects of new debt. The 
creation of new Debt, to an amount equal to the Reduction of 
the old Debt, seems constantly to paralyse the eiforts of that 
system, which this Committee has been appointed to adminis- 
ter. Such a course not only diminishes the hopes of the ulti- 
mate payment of the City Debt, but it diminishes, also, the 
means by v/hich it v/as ever thought possible to pay it; — as there 
is a constant diminution of the resources of the City, in its 
Lands, its Bonds, and Notes, without a corresponding reduction 
of its Debt. Under this view of the financial relations of the 
City, this Committee respectfully submit it to the consider- 
ation of the City Council, whether any further increase of the 
City Debt ought to be authorized, exeept in cases of the clear- 
est and most obvious necessity. These remarks are not in- 
tended as calling in question the expediency of the objects for 
which loans have been authorized, during the past year ; — but 
as suggesting the propriety of a different procedure for the 
future : — And it may be worthy the attention *of the City 
Council, as objects hereafter occur, presenting themselves with 
in^sistable claims to attention^ and being of a character similar 
to some of those for which Loans have been heretofore con- 
tracted, to consider whether such objects are not of a nature 
to be brought within the sphere of regular annual Income ; — 
and whether they may not be justified in meeting them, by an 
increase of the annual Tax. 

H. G. O'TlS, Mayor, ) Com. for the 

B. T. PICKMAISr, Pres't. of Com. Council, > Reduction of 
, OTIS EVERETT, Ch'nofCom. of Finance, ) ^^^ CityDeU. 

City of Boston^ June dth, 1831. 



Ill the Board of Aldermen, June 9th, 1831. — The foregoing 
report was read, and accepted, and thereupon ordered, that the 
Auditor of Accounts be directed to cause the same to be printed, 
in connexion with the annual financial report, and to be dis^ 
tributed for the information of the Inhabitants. 

Sent down for concurrence. 

H. G. OTIS, Mayor. 

In Common Council, June dih, 1831. , . 

Read and concm-red, and the order passed. 

B. T. FICKMAN, President. 



ESTIMATE OF EXPENDITURES 



AND 



Ways and Means, for the present financial year. 



The Ordinance, " establishing a system of accountability in 
the expenditures of the City," req'uiring that the Auditor shall 
in the month of February annually, make and lay before the 
City Council, an estimate of the amount of money necessary to 
be raised for the expenditure of the ensuing financial year, un- 
der the respective heads of appropriation, such an Estimate, 
together with an Estimate of Ways and Means to meet the ex- 
penditures, was laid before the City Council, on the 28th o 
February last. Those Estimates were referred to a Joint Com- 
mittee, by whom on order was reported, which was passed by 
the City Council, in the following form, viz : 

CITY OF BOSTON. 

«/2n Order relative to specific AppropHations. 

It is ordered by the City Council, That to defray the ex- 
penses of the City of Boston, and the County of Suffolk, for the 
next financial year, which commences on the first day of May, 
one thousand eight hundred and thirty one, and closes on the 
thirtieth day of April, one thousand eight hundred and thirty 
two, the following sums of money be, and the same are hereby, 
respectively appropriated ; — that is to say — 

For Salaries of the Instructors of all the Schools, 

except thePrimary Schools, - - - 28,000 00 

For the Primary Schools, - - - - 16,000 00 

Jlmouni carried forward, 44,000 00 

7 



50 

Jlmount hroug^ht forward - 44,000 00 

For the ordinary repairs, fuel, and other contin- 
gent expenses, of the Schools, _ _ - 4,000 00 
For alterations, repairs, and improvements, of 
various School Houses, and for apparatus for 
the Schools, according to an Estimate of the 
School Committee, - - . - - 4,000 00 
For Repairs of Public Buildings, - - -^ 1,500 00 
For Care and Repairs of the Burial Grounds, 

Public Tombs, and Funeral Cars, - - 500 00. 

For Care and Improvement of the Lands belong- 
ing to the City, and preparing them for sale, 3,000 00 
For completing the Dyke on the Neck Lands, 

east of "Washington Street,- - - - - 1,500 00 

For completing the filling of the Mill Creek, 1,000 00 

For the gradual reclaiming and improvement of 
the Flats at the bottom of the Common, West 
of Charles Street, . - _ . - 1,800 00 

For Paving and Repair of Streets, - - - 22,000 00 
For widening Streets, ----- 15,000 00 
For Salaries of all the City and County Officers, 25,000 00 
For the City Watch, - - - - - 11,400 00 
For Lamps, Oil, and Superintendence, - - 13,000 00 
For the Fire Department, exclusive of Engine 

Houses, 8,000 00 

For the erection, rent, and repairs of Engine 

Houses, 2,000 00 

For Bells and Clocks, 700 OQ 

For Constables, - - - - - - 1,000 00 

For Care and Improvement of the Common, 

Malls, Copp's Hill, and Fort Hill, - - 1,500 00 

For Common Sewers, Wells, and Pumps, - 4,000 00 

For building Reservoirs, _ _ - _ 3,000 00 

For the payment of the Annuity for the pur- 
chase of George's and Lovell's Islands in Bos- 
ton Harbor, - ,- - - - - 400 00 

For payments for Militia Duty, under a Law of 

the Commonwealth, - - - - - 2,000 00 

For Printing and Stationary, - - - - 2,000 00 

For the Internal Health Department ; including 
sweeping the Streets, and removing House 
Dirt and other nuisances, - - - - 12,000 00 

c^inount carried forwardy 184,300 00 



51 

Amoiint brought foncard 1 84,300 00 

For the External Health Department ; expenses 

of Quarantine, except Salaries, _ _ - 1,200 00 

For the Overseers of the Poor ; besides moneys 
received for the support of Poor belonging to 
other Towns, (all moneys accruing for the sup- 
port of State Paupers, to be paid into the City 
Treasury,) ---!--- 14,000 00 

For the House of Industry ; besides income from 
the establishment at South Boston, and moneys - 
received for the support of Poor belonging to 
other Towns, (all moneys accruing for the sup- 
port of State Paupers to be paid into the City 
Treasury,) - - - - - - - 20,000 00 

For the establishment for the employment and 

reformation of Juvenile offenders, - - 6,500 00 

For the County of Suffolk ; including expenses 
of the Courts, Jails, House of Correction, and 
all other charges except Salaries, - - 31,500 00 

For the payment of Interest on the Public Debt 

of the City, - - _ - - - - 44,000 00 

For the Reduction of the Principal of the Public 

Debt of the City, - . - - - - 20,000 00 

For Incidental Expenses, and Miscellaneous 
Claims ; not justly chargeable to any of the 
foregoing heads of Appropriation, - - » 4,000 00 

For [a Reserved Fund ; to be applied to such 
purposes as the City Council may hereafter 
deem proper, ______ 4,000 00 



And it is further ordered, that no excess in any 
of the respective appropriations aforegoing shall 
be ailov/ed by the Auditor of Accounts, or paid 
by the Treasurer of the City and County, unless 
authorized by an order of the City Council. 

The whole amount of appropriations granted 
in the foregoing order is - - - , - $329,500 00 



52 



An estimate af the Ways and Means to meet 
the Expenditures of the City, for the ensuing finan- 
cial year, which commences on the first day of 
May, 1831, and will close on the thirtieth day of 
April, 1832. 

Probable Income from the City Rents, - . - 36,000 00 
Interest on Bonds and Notes held by the City, 

and on deposites in Banks, - - - - 15,000 00 
From the Commonwealth for the support of State 

Paupers, 13,000 00 

From the Health Department ; including Quar- 
antine Fees, Funeral Fees, sales of Street 

Dirt, &c. 5,000 00 

From Assessments for Common Sewers, - - 6,000 00 

From Licenses for Public Exhibitions, &c. - 1,000 00 

From the County of Suffolk ; including County 
Rents, civil and criminal costs, fines, fees, 
Jury Verdicts, licenses to retailers, &c. - 20,000 00 
Outstanding Taxes, small debts, &.c. - - ' 3,500 00 



Probable amount of Tax to be as- 
sessed for the ensuing financial 
year, 235,000 00 

From which, deduct for probable 

abatements, - - - - 5,000 00 



,«9,500 00 



Leaving the net income from the Tax of the year, 230,000 00 

And making the total of Revenue to be calcu- 
lated upon, for the financial year 1831-32, - $329,500 00 



53 



REAL AND PERSONAL PROPERTY 

Of the City of Boston and County of Suffolk, 

Township No. 5, in the 9th Range, County of Penobscot. 

The Common. 

Fort Hill — and sundry lots of land adjoining. 

About 3,000 feet of land on Second Street. 

Land on various Streets, formerly the Mill Pond. 

Upland and Flats at the bottom of the Common, including the 

purchase from the former occupants of the Ropewalk Lands. 
Marsh on each side of the Neck. 
Two Malls on the Neck. 
A lot of Land at the head of the Ropewalks, occupied by the 

State for a Laboratory. 
A lot of Land on the south side of the street leading from 

Washington Street to South Boston Bridge. 
Land on Temple street. 

A small wedge of land on Front and^^Beach streets. 
A lot of Land on Eliot street, purchased for a Watch House, 

Engine House, &c. 
A lot of Land on Thacher Street, leased for forty dollars per 

annum. 
Land and building on School street,''formerly occupied as an 

Engine House. 
Engine Houses, and the land on which they stand, in Milk, 

Salem, Mason, and Leverett streets. Dock square, Pember- 

ton Hill, and at South Boston. 
House and Land on the Mill Pond, for Fire Hook and Ladder 

Company. 
Four Burial Grounds in the city. 
One do. on the Neck. 

One do. South Boston. 

One Tomb in Qopp's Hill Burial Ground, being the particular 

property of the city. 
Tomb in the South Burial Ground, with four apartments, for 

the interment of children. 
One Tomb in the Granary Burial Ground. 
Nine Tombs in the South Boston Burial Ground. 
Faneuil Hall with the stores under^ and the land contiguous 

to, the same. 



54 : . 

The New Market House at the east end of Faneuil Hall, and 
the wharf connected therewith. 

The City Hall. 

A Fish Stall at the north part of the city. 

County Court House and Land, in School street. 

New Court House and Prisons in Leverett street. 

Old Court House, and Land connected therewith, in Court 
street. 

County House and Land, in Court street. 

House of Industry, House of Correction, two Houses for 
Coloured Poor, a Slaughter House, and other out-buildings, 
and sixty-one acres of Land, at South Boston : — together 
with the stock on hand, the farming utensils, and various ar- 
ticles appertaining to the establishment. 

Deer Island, and the buildings thereon. 

Hospital on Rainsford Island, built in 1819, and a Cottage 
for the Resident Physician, built in 1829. 

Two Hay Scales and three City Pounds. 

Ward Room and Cellar, in Ward No. 3, and 3000 feet of 
land contiguous thereto. 

Stables on the Mill Pond. 

Eliot School House in North Bennet street. 

Mayhew, ^do. in Hawkins street. 

Latin, do. in School street. 

Adams, do. in Mason Street. 

Hancock, do. in Hanover Street. 

Bowdoin, do. in Derne Street. 

Boylston, do. Fort Hiil. 

School House at South Boston. 

Franklin School House, in W^ashington Street. 

High School House, in Pinckney Street. 

Old Franklin School House, now occupied as a Ward Room, 
Engine House, and Primary School House. 

School House on the Western Avenue, occupied by a Primary 
School. 

Primary School House on the Neck Lands 

Twenty-one Fire Engines, and one at the House of Industry. 

Hose Carriages, six or seven thousand feet of Hose, three hun- 
dred and ten pairs of Buckets, twenty Pump Hoses, Hose 
Screws, Caps, Trumpets, Badges, and various other imple- 
ments, appertaming to the Fire Department. 

The Boat Massachusetts, with her two small boats, and other 
appertenances, in the Quarantine service. 

Thirty horses, with Wagons, Carts, Harnesses, &.c, in the 
service of the citv. 



55 

Carriage for the transportation of Paupers. 

Five Funeral Cars, with harnesses complete. 

One do. used in the House of Industry. 

Various public Wells and Pumps. 

About twenty-two thousand feet of Common Sewers, laid by 
the City within the last eight years, and now under the con- 
trol of the City Government. 

Twenty-seven Reservoirs constructed by the City, within the 
four last years. 

Thirteen hundred and thirteen Lamps. 

Market Scales, Weights, he. 



BONDS AND NOTES HELD BY THE CITY. 

Notes received on account of the sale of the 
Alms House Estate, in Leverett Street, se- 
cured by mortgage, _ _ - - - 88,600 00 

Notes received on account of sales of neck-lands, 20,806 47 

Various other bonds and notes, in the hands of 

the City Treasurer, - - - - - 1,283 05 

Notes and Bonds transferred to the City Treas- 
ury, by the committee on the Extension of 
Faneuil Hall Market ; — amount remaining 
unpaid, - - _ , _ _ _ - 96,357 63 

Note received on account of a lot of land, or 

flats, near the Franklin School House, - 1,666 00 

Note received on account of the improvement 

made in 1826, in Merchants' Row, - - 3,000 00 

Notes received for sales of lands on Merchants' 

Row, Ann and Clinton Streets, - - - 15,240 60 

Note receive on account of sale of land on the 

Mill Pond, - - - - - - 4,815 00 

Notes received for sales of lands and flats, near 

South Boston Bridge, _ _ _ - 2,326 95 

Making the whole amount of Notes and Bonds 

held by the City -. - ^ - - - - ^234,095 70 



STATEMENT OF THE FRANKLIN FUND. 

Estimated amount of the Franklin Fund, as 

stated in the last Annual Report, - - 18,009 67 

Amount of increase, during the year, four and a 

half per cent. ------ 810 43 



Present value of the Fund, - - - ^18,820 00 

Donation of Mrs. Joanna BrooJcer, and others, to the Selectmen 
of the Town of Boston, for the time being : the Interest of which 
is to be disposed of for the relief of Poor Widows, and Sick 
People y at their discretion. 

One Note and Mortgage, - - - - ^ 1,166 66 

One Note and Mortgage, - - - - 1,503 39 

One Note and Mortgage, - - - - 1,300 00 

• ■ nil* 

^3,970 05 

The Interest on the above has Tieen paid in equal proportions to the Aldermen, and hy them dis- 
tributed, ag^reeabl^' to the wills of the Donors. 



Donation of Abiel Smith, Esq. to the Selectmen of the Town of 
Boston, for the time being: the Income of which is to be appro- 
priated to the support of a School for the Instruction of People 
of Color in said town, in Reading, Writing, and Jlrithmetic. 

20 Shares in the Newburyport Turnpike Road. 

20 do. in the Second New-Hampshire Turnpike Road. 

5 do. in the Rhode-Island Bridge Company. 

1 Share in the Boston Theatre. 

1 do. in the Boston Bath House. 
4,000 dollars United States 3 per cent. Stock. 

h Shares in Suffolk Bank. 



REPORT. 



-0- 



To the Stockholders of the Eastern Railroad Company. 

In submitting the Annual Report of the operations of 
the road, during the year ending June 30th, 1854, the 
directors would remark, that no fatal accident, or serious injury, 
has happened to any passenger in the Cars, and that the results 
compare favorably with those of former years. The receipts 
show an increase over those of last year, of about $35,000. 
The expenses exceed those of preceding years, caused partly by 
the large renewals required on the road for the superstructure 
and bridges, and the heavy repairs made on the rolling stock ; 
and partly by the high prices demanded for labor and materials. 
The extraordinarily high price of Wood, has added much to the 
working expenses of the road during the past year. 

A loss by fire, at East Boston on the 19th of March last, 
(amounting to $12,236,) has been sustained, by the destruction 
of a quantity of cotton, destined for transportation over the road. 

Many of the 'fenewals that have been made the past year, 
will not again be required for a number of years. A consider- 
able portion of the road yet remains to be renewed, and some 
of the bridges will require heavy repairs during the coming 
year. 

A dividend of seven per cent, has been declared for the past 
y^ear. The first, of three per cent, in cash, was paid in January 
last — the second, of four per cent, in the stock of the East 
Boston Ferry Company, will be payable on Tuesday, the 11th 



inst, This stock has been quite a source of income to the 
Company in years past, and no doubts exist of its future pros- 
pects. A dividend of four per cent, for the past six months, 
has been declared on this stock, and is payable on the first day 
of August proximo, to holders of stock 28th July. 

In consequence of the severe stringency in the money market 
since the passage of the Act authorising the creation of addi- 
tional capital, (which act contains a provision that such capital 
should not be issued for a sum less than one hundred dollars 
per share) the price of our stock in the market, had so far 
receded from its value, that it would have been deemed impoli- 
tic to have offered the shares of the Company to the stockhold- 
ers, or thrown them into the market at the price for which they 
have been sold, had the prohibition not been contained in the 
Act. This stringency raised the interest on loans to exorbitant 
rates, and the necessity of borrowing to complete the new work, 
and manage the floating debt, has required some sacrifice on 
the part of the directors in common with others in the commu- 
nity, and in some instances, a high rate of interest has been 
paid. 

During the last session of the Legislature, an Act was passed 
authorising railroad corporations to issue bonds for the purpose 
of funding their floating debt, or for money which they might 
borrow for any purpose sanctioned by law, but such bonds could 
not be valid until the Act Avas accepted by the stockholders, at 
a meeting called for that purpose. A portion of the business 
of this meeting is the consideration and adoption, or otherwise, 
of the following Act : 

Be it enacted by the Senate and House of Representatives 
in General Court assembled^ and by the aidhority of the 
saine^ as folloivs : 

Sect. 1. Any railroad corporation established by the laws 
of this Commonwealth, may issue bonds for the purpose of fund- 
ing its floating debt, or for money which it may borrow for any 
purpose sanctioned by law : provided^ however, that such cor- 
poration shall by a majority of votes at a meeting of its stock- 
holders called for that purpose, be authorised to issue the same ; 
and provided that the bonds so issued shall in no case exceed 



the amount of capital stock actually paid in by the stockholders 
of said company. 

Sect. 2. Such bonds may be issued in sums of not less 
than one hundred dollars each, payable at periods not exceeding 
twenty years from the date thereof, and may bear a rate of 
interest not exceeding six per centum per annum, payable an- 
nually or semi-annually. 

Sect. 3. No railroad corporation, having issued any bonds 
under the provisions of this act, shall subsequently make or ex- 
ecute any mortgage upon its road, equipments and franchise, or 
any of its property, real or personal, without including in and 
securing by said mortgage all such bonds previously issued, and 
all other pre-existing debts and liabilities of said corporation. 

Sect. 4. No such bond shall be issued by any railroad 
corporation unless approved by one or more of the finance com- 
mittee of said corporation, or some other person appointed for 
that purpose, who shall certify that said bond is properly issued, 
and recorded upon the books of the corporation. 

Sect. 5. All bonds or notes which have been, or which 
may hereafter be, issued by any railroad corporation shall be 
bindino; and collectable in law, notwithstandino; such notes or 
bonds were negotiated and sold by such corporation or their 
agents at less than par. [Ajyproved April 13, 1854. 

By the above Act, it is believed that the company will be 
•able to fund the greater portion of its floating debt on advanta- 
geous terms, and the payments of the bonds be provided for 
from the sales of property, and the surplus earnings of the 
roadj without any material increase of the Capital Stock. 

The property of the Eastern Railroad Company not wanted for, 
or used in its regular business is large, and much of it real estate 
(as will be seen by Statement on page 6, 7, 8 ) which was obtained 
in various w^ays, in the early operations of the company. By the 
change of the terminus of the road in Boston some accession to 
it has been made. The discontinuance of the depot at East 
Boston, will open valuable lots for wharf and dockage purposes, 
between Lewis street and the line of boundary on the north- 
east. That portion of the Boston Depot Estate formerly used 
for the business of the road, is no longer wanted for that pur- 
pose, and will add much to the value of that property. Some 



other items of property have been obtained in locating the ex- 
tension of the road into Boston, purchased with a view to secure 
greater advantages for business, and where the damage demand- 
ed for locating and constructing over land was so great, that it 
was deemed desirable to take the whole tract at a fair valuation, 
rather than accede to the price demanded as damage. 

An appraisement of the real estate in East Boston, has been 
made by Messrs. Ebenezer Atkins, Cyrus Washburn and Mark 
Googins, who have aflSxed the annexed valuation thereto. 

The following Statement shows in detail the property owned 
by the Company, and the value placed thereon : 

Boston Depot ) Comprises that portion of prop- 
Estale i erty lying at the foot of East- 
ern Avenue in Boston, between 
the docks ot Lewis's and Sar- 
gent's wharves, and contains 
54,847 square feet, valued at $175,000 00 
19,649 square feet of the above 
estate is now rented for the in- 
terest of $100,000 per annum, 
& is used for Ferry purposes. 
The land under the Exchange 
Hotel, is valued at 7,500 00 

Total for this Estate 182,500 00 

East Boston ) Are shown on the plan here- 

LandS ) with submitted, as follows ; — 

■^ A B C D is the lot former- 

*^ ly occupied by the depot, and 

consists of a wharf and water 

lots, & contains about 184,800 . 

square feet valued at $1 pr ft. 184,800 00 

E F G is wharf and the lots 
used for the machine shops, 
and contains 139,870 square 
feet, valued at $1 per foot 130,870 00 

FI I J is the dock west of 
depot, & contains about 32,300 
square feet valued at 55 cents 17,765 00 

Lot on Lewis st. extending 
to dock, contains 03,500 sq. ft 
at $1 25 per foot 79,375 00 



Amount carried forward $421,810 00 $182,500 00