{|align="center" width="560" cellpadding="2" style="font-size:85%;text-align:right;border-collapse:collapse;line-height:95%;"

|- |width="110" rowspan="2" |Cities. |colspan="8" | Average Cost per Head of Population in Fifty Cities. |- |width="55" |For con-
struction
and repairs
of streets. |width="55" |For street
cleaning. |width="45" |For all
lamps. |width="55" |For main-
tenance
and repairs
of sewers. |width="45" |For
police. |width="45" |For fire
depart-
ment. |width="45" |For
water. |width="55" |Total. |- ||New York, N. Y. ||$0.68 ||$0.71 ||$0.43 ||$0.077 ||$2.90 ||$1.06 ||$1.20 ||$7.057 |- ||Chicago, Ill. ||3.18 ||0.08 ||0.58 ||0.075 ||0.89 ||0.64 ||2.8 ||8.245 |- ||Philadelphia, Pa. ||0.61 ||0.27 ||0.70 ||0.024 ||0.96 ||0.60 ||1.80 ||4.964 |- ||Brooklyn, N. Y. ||0.49 ||0.20 ||0.59 ||0.066 ||1.07 ||0.70 ||1.60 ||4.716 |- ||St. Louis, Mo. ||1.85 ||0.28 ||0.43 ||0.057 ||1.05 ||0.62 ||2.80 ||7.087 |- ||Boston, Mass. ||1.84 ||0.30 ||1.24 ||0.263 ||2.15 ||1.78 ||2.40 ||9.973 |- ||Baltimore, Md. ||0.28 ||0.25 ||0.70 ||0.023 ||1.56 ||0.35 ||1.40 ||4.563 |- ||San Francisco, Cal. ||3.21 ||0.20 ||0.94 ||0.094 ||1.82 ||1.15 ||4.00 ||11.414 |- ||Cincinnati, Ohio ||2.88 ||0.62 ||0.73 ||0.084 ||1.11 ||0.92 ||2.50 ||8.844 |- ||Cleveland, Ohio ||1.34 ||0.19 ||0.61 ||0.023 ||0.96 ||0.77 ||2.25 ||6.143 |- ||Buffalo, N. Y. ||2.24 ||0.05 ||0.11 ||0.017 ||1.17 ||0.88 ||2.40 ||6.867 |- ||New Orleans, La. ||0.14 ||0.10 ||0.71 ||. . . . . ||0.70 ||0.66 ||5.00 ||7.310 |- ||Detroit, Mich. ||1.63 ||0.16 ||0.56 ||0.062 ||1.08 ||1.03 ||2.00 ||6.522 |- ||Milwaukee, Wis. ||2.99 ||. . . . ||0.59 ||0.095 ||0.60 ||0.82 ||2.20 ||6.595 |- ||Washington, D. C. ||2.50 ||0.31 ||0.77 ||0.119 ||1.97 ||0.49 ||0.90 ||7.059 |- ||Newark, N. J. ||0.11 ||0.16 ||0.67 ||. . . . . ||0.93 ||0.49 ||2.75 ||5.110 |- ||Minneapolis, Minn. ||1.21 ||. . . . ||1.01 ||0.006 ||0.92 ||0.76 ||1.80 ||5.706 |- ||Omaha, Neb. ||4.15 ||0.16 ||0.26 ||0.032 ||0.46 ||0.46 ||2.40 ||7.922 |- ||Rochester, N. Y. ||1.06 ||0.15 ||1.06 ||0.015 ||0.74 ||0.45 ||1.40 ||4.875 |- ||St. Paul, Minn. ||5.69 ||0.28 ||1.06 ||. . . . . ||0.74 ||1.01 ||1.72 ||10.500 |- ||Denver, Col. ||0.45 ||. . . . ||0.95 ||0.023 ||0.47 ||0.94 ||3.40 ||6.233 |- ||Indianapolis, Ind. ||2.61 ||0.47 ||0.44 ||. . . . . ||0.53 ||0.71 ||2.40 ||7.160 |- ||Worcester, Mass. ||1.65 ||0.08 ||0.94 ||0.112 ||0.87 ||0.59 ||3.00 ||7.242 |- ||Toledo, Ohio ||4.03 ||0.10 ||0.66 ||. . . . . ||0.90 ||0.76 ||2.20 ||8.650 |- ||New Haven, Conn. ||1.68 ||0.06 ||0.79 ||0.001 ||1.26 ||0.92 ||2.40 ||7.111 |- ||Lowell, Mass. ||1.27 ||. . . . ||0.73 ||0.167 ||0.91 ||0.91 ||2.60 ||6.587 |- ||Nashville, Tenn. ||1.71 ||. . . . ||0.38 ||0.001 ||0.60 ||0.73 ||4.40 ||7.821 |- ||Fall River, Mass. ||0.89 ||. . . . ||0.37 ||. . . . . ||0.95 ||0.57 ||3.00 ||5.780 |- ||Cambridge, Mass. ||0.64 ||0.36 ||0.69 ||0.174 ||1.02 ||0.85 ||3.40 ||7.034 |- ||Camden, N. J. ||0.38 ||0.19 ||0.59 ||0.010 ||0.51 ||0.34 ||2.20 ||4.220 |- ||Trenton, N. J. ||0.17 ||0.03 ||0.70 ||. . . . . ||0.96 ||0.38 ||2.00 ||4.240 |- ||Lynn, Mass. ||0.72 ||0.18 ||0.66 ||0.045 ||0.72 ||0.85 ||2.20 ||5.375 |- ||Hartford, Conn. ||0.88 ||0.11 ||0.86 ||0.025 ||1.03 ||1.11 ||1.80 ||5.815 |- ||Evansville, Ind. ||0.66 ||0.15 ||0.64 ||0.030 ||0.55 ||0.79 ||3.00 ||5.820 |- ||Los Angeles, Cal. ||. . . . ||. . . . ||1.15 ||. . . . . ||0.57 ||1.33 ||4.80 ||7.830 |- ||Lawrence, Mass. ||0.74 ||0.07 ||0.34 ||. . . . . ||0.73 ||0.49 ||2.40 ||4.770 |- ||Hoboken, N. J. ||0.46 ||0.05 ||0.44 ||0.046 ||0.96 ||0.23 ||2.35 ||4.536 |- ||Dallas, Texas ||0.47 ||. . . . ||0.50 ||0.394 ||1.05 ||0.92 ||6.20 ||9.534 |- ||Sioux City, Iowa. ||20.05 ||0.16 ||0.40 ||0.053 ||0.32 ||0.53 ||2.40 ||23.913 |- ||Portland, Maine ||1.59 ||. . . . ||0.84 ||0.049 ||0.93 ||0.40 ||4.60 ||8.409 |- ||Holyoke, Mass. ||0.51 ||. . . . ||0.61 ||0.561 ||0.56 ||1.13 ||2.20 ||5.571 |- ||Binghamton, N. Y. ||0.43 ||0.03 ||0.63 ||. . . . . ||0.24 ||0.43 ||3.00 ||4.760 |- ||Duluth, Minn. ||15.00 ||0.15 ||0.68 ||0.138 ||1.21 ||1.51 ||4.00 ||22.688 |- ||Elmira, N. Y. ||0.40 ||0.07 ||0.80 ||0.017 ||0.60 ||0.74 ||3.60 ||6.227 |- ||Davenport, Iowa. ||1.12 ||0.19 ||0.61 ||0.004 ||0.44 ||0.52 ||1.60 ||4.484 |- ||Canton, Ohio ||1.22 ||. . . . ||0.69 ||. . . . . ||0.32 ||0.45 ||1.60 ||4.280 |- ||Taunton, Mass. ||1.41 ||. . . . ||0.61 ||. . . . . ||0.74 ||0.51 ||2.60 ||5.870 |- ||La Crosse, Wis. ||0.81 ||. . . . ||0.51 ||. . . . . ||0.40 ||0.37 ||2.40 ||4.490 |- ||Newport, Ky. ||0.60 ||0.16 ||0.37 ||. . . . . ||0.40 ||0.32 ||3.40 ||5.250 |- ||Rockford, Ill. ||0.51 ||0.08 ||0.51 ||0.013 ||0.32 ||0.51 ||2.20 ||4.143 |- |}

ance with the items specified, but that to the whole city the cost per capita is as stated. According to all economists, however—and there is no reason to take issue with the proposition—the taxed cost is "borne by every man, woman, and child, either directly or indirectly. It is fair, therefore, to assume that in each of the cities named, for each person there must be paid, either