Annual Report of the Executive Department of the City of Boston for the year 1900. Part 2, Document 30

OF

P R I N T I N G D

F O R T H E THE

E P A R T M E N T ,

r E A R 1 9 0 0 .

[ Do c u m e n t 30 — 1 9 0 1 .]

ł

P , M .,

^ ° .\\ Th o m a s X . H a r t,

M ayor o f the C ity o f Boston :

. ®IR>— In accordance w ith the requirem ents of chap- ei' 3, section 24, of the Revised Ordinances of 1898, , 11(1 the Order of the C ity Council of January 7, 1901, I erew ith respectfully subm it a detailed report of the

^ Tsiness of the P rin tin g Departm ent of the C ity of Bos- fo r the financial year beginning on February 1, ' °0, and ending on January 31, 1901.

p The rooms now occupied by the Departm ent, 152

^ ll|'diase street, are w ell appointed fo r carrying on the gUsiness, and were taken possession of, fin a lly, a fte r veral weeks’ tim e having been consumed in the mov- e in January, 1900. The Departm ent, from the 8 ablishment of a m unicipal p rin tin g office, had occu-

!ed rooms in the b u ild in g 611 W ashington street.

thfi ~ h ^ h expense of m oving from the old quarters to llevX including alterations and fittin g s necessary to e requirements of a modern, first-class p rin tin g office,

^a^°UnI e(I f° $5,313.43. Of th a t amount, $275 was p, eu from the appropriation of the previous year.

° f ^ ’ ® ^ -^> w a s paid from the appropriation

2 Cit y Do c u m e n t No. 30.

The quarters of the Departm ent, containing 14,000 square feet of floor space, are leased by the C ity fo r a term of six years, beginning on January 1, 1900, and ending on December 31, 1906. The rent is $4,200 per year, including heat, power, and elevator service.

The number of persons employed in this Department varies at d ifferent seasons of the year, according to the am ount of w ork in hand. On February 1, 1901, the number of employees was : Composing-room, 75 ; press­

room, 30 ; proof-room, 8 ; office, 8 ; Superintendent, Assistant Superintendent, and Purchasing Agent, aggregating 124 persons, w hich may be considered an average force of the year.

Good salaries are paid, and the customs of the several unions affiliated w ith ■ the A llie d P rin tin g Trades are observed.

On June 12, 1900, the management of the Depart­

m ent came under m y supervision,. and from J u ly P 1900, to January 31, 1901, the to ta l receipts and expenses have been as follow s (see Report of Harvey S. Chase, Special Exam iner, dated February 23, 1901, hereto appended):

T o ta l Receipts (seven m onths) . . . $107,121 H T o ta l E x p e n d itu re s (in c lu d in g depreciation) ! 103*452 47 S urplus fro m op era tion (seven m onths) . . . . 4,208 64

Beginning w ith September of last year, a new price­

lis t was p u t into effect, to com ply more closely w ith the conditions under w hich the office was then working- The price-list was firs t subm itted fo r revision to experts in the respective branches of the p rin tin g trade. Pre­

vious to th a t tim e, charges were made substantially

the basis of the old contract system, when the Git}

p rin tin g was done by a private concern w orkin g ten hours per day.

P rivate concerns are now w orkin g under a nine-hen1 day, w ith an advanced wage scale. Therefore, it lS reasonable to presume th a t the C ity would have advanced the price fo r p rin tin g , had it continued to he done by a private concern.

The old contract system established years ago, which applied to the different grades of w ork at th a t time, _ obsolete. The present price-list, w hich shows a varia­

tio n in prices (some higher and some low er) has pr °ve

more equitable and satisfactory.

tu v ] ien t ^ <3 contract was made, ten hours consti- Und ,a daT’s w ork. The Departm ent is now w orking the T f 11 e^ h t-h o u r law, w ith the additional expense of an l holiday 011 Saturdays (s ix months in the y ear) a ll legal and special holidays, fo r a ll of w hich the mef-a re paid.

hoi ^ aiust private concerns averaging perhaps nine PaDf *’er day, or 2>808 hours per year (holidays not 3

:

tor), at the average rate- of

per week, or

^ . p n t s per hour, the M unicipal P rin tin g Departm ent, for ei& ht hours per day, Saturdays u n til

o’clock 3

- S1

Months, u n til

o’clock the other six months,

^ o u i r k ^ g days, or

hours, at

per week, the . 36 cents per hour ; add eight holidays, th a t Per p a y e e s are paid fo r,

each, m aking

cents item °(Ul' ^o r.the year. As labor is by fa r the largest

s e e u

cost involved in the p rin tin g business, it w ill be

t0 j, th a t the M unicipal P rin tin g Departm ent, owing tie a ii6 tewer number of hours worked therein, is prac-

W b ip aying tw e n ty per cent, more fo r wages.

Depa 4 the exception of about seven weeks, this previ meut was ru n 011 a nine-hour basis during the ip th OUn ^ ear- Compared w ith the hours now worked thr.o,e department, w hich is one hour less -*mse 1—

vxxxc ii'./in

a day than be ad -,NV<|,J d<'d the previous year, to w hich m ust also ipopfr. ed a half-holiday on Saturdays fo r three extra the V('S'. mading in a ll a half-holiday fo r six months of Pav L iV (~n Saturdays, there appears-an increase in the

E v e f o f « 1 3 ,0 2 7 .7 6 .

ly s in e 1 " dh the changed conditions of' the p rin tin g Deparf S’ Uuder the price-list now in operation in this s°nie onaUt’ the old contract price is adhered to on AsSesso t ,T .largest w ork ; fo r instance, the V o tin g and 1° vast 1S ' "lids.’ doth of w hich have gradually developed

° f the .^'"P ortions. These jobs would ta x the capacity siderj arSest p rin tin g establishments in the C ity, con- the Work \ W'101't tim e allotted fo r the com pletion of the iUc, • tt 'tli the kin d and courteous co-operation of 'Work Ssmg and Election Departments, the im portant Was

Pr 111 tin g the Assessors’ L is t and V o tin g L is t

This i)UllUnat ed very successfully last year,

to d0 i i cpartm ent is now equipped and systematized duality nf C ity ’s p rin tin g w ith speed, accuracy, and hshmpni • rvorkm anship second to no p rin tin g estab-

Pra y . the coun try .

° lcally the entire P lant of the Departm ent as

4 Ci t y Do c u m e n t No. 30.

o rig in a lly purchased has been sold or laid aside, and the P la nt at present consists of new presses, w ith the latest and necessary improvements. D uring the four years of its operation, over $19,000 has been expended fo r type, rules, galleys, etc.

Considering the great volume of p rin tin g done for the C ity, few com plaints have reached this office, while many letters of commendation on the promptness and accuracy of the w ork have been received.

I m ust respectfully suggest to patrons of this Depart­

m ent th a t a careful revision of copy before reaching the p rin te r would avoid w hat ofttim es appears to be an excessive charge fo r w ork when completed. ‘

A uthors’

corrections ” are always items of considerable expense.

To take a job, a fte r it has firs t been placed in type, and change the construction, the phraseology, the ruling, etc., makes a new job of it, and the b ru n t of its extra cost m ust be placed somewhere. H olding back proofs is another unprovided-for item of expense to this Departm ent. I f the different Departments were to re tu rn th e ir proofs prom ptly, m any items of cost would be saved. Keeping type standing from week to week delays tlje progress of other w ork and increases the b ills fo r extra m aterial. In justice to this D epartm ^iif it may be necessary to charge fo r standing type, after holding a reasonable tim e, as is custom ary in private concerns.

Believing th a t the only way to carry on the Depart­

m ent to a successful issue is to conduct it on purely business principles, and have it conform to the rules governing a private com petitive concern, the manage­

m ent has been resolved to handle it on th a t line. This resolution requires a ll the strengthening th a t can pos­

sibly be given it, fo r if employment fo r other reasons than proficiency and s k ill are to be encouraged and perm itted, then, certainly, we may look fo r the deterio ra tio n of the force to whose hands good w ork is to be entrusted ; the C ity ’s interest in good p rin tin g , at

erate cost, w ill pass away, and m unicipal ownership w ill receive a very considerable set-back.

And this would be much regretted, fo r this office, 1°

its present excellent condition, ought to be able not only

to meet its ru n nin g expenses, but, as the examiner

states, should also be able to make a p ro fit from *

earnings sufficient to cover the interest upon its capita

of $50,000, and an am ount of surplus or reserve equbm

!eut to payment into a sinking-fund to redeem the m iginal expenditure by the C ity fo r its establishment,

his, I f ee] confident, can 1

ment feel confident, can be done when the Départ­

is conducted as a private concern is conducted, ml when the tenure of office of those in its employ ePends only on th e ir a b ility and attention to business.

y ie p rin tin g business is a technical trade, w ith accu­

mulated and increasing technique, and requires constant hdy and watchfulness to keep pace w ith the onward march, and those who expect to make a livelihood -e b y must keep themselves prepared and be abreast b in mo^ ei’mi improvements and requirements, or else e throw n out as drones from the busy hive of active

b u s in e s s .

lu conclusion, I urge th a t a ll undue influences be tjUnlHild from the M unicipal P rin tin g Departm ent, so' ü at mt may be conducted w ith o u t hindrance on a busi-

ess basis, according to the Revised Ordinances.

6 Ci t y Do c u m e n t No. 30.

S U M M A R Y OF R E C E IP T S A N D E X P E N D IT U R E S .

1. -R eceipts D u r in g the Y F ro m C ity D e p a rtm e n ts .

F o r D o cu m e n ts (c h a rg e d to A p p r o p r ia tio n ) T o r rebates on h e a tin g . . . F ro m increase o f stock on ha n d '

T o ta l

ear.

$125,214 40 25,675 77 36 50 3,046 03 1153,972 70

2.

P a y ro lls ( in c lu d in g sala P a p e r stock, etc.

B in d in g , ru lin g , etc.

E n g ra v in g , electros, etc O u tsid e p r in tin g S ta tio n e ry R e n t

R o lle rs , supplies, etc.

I n k . .

L ig h tin g . T e le p h o n e O il . W a te r

R e p a irs, o rd in a ry R e p a irs, e x tra o rd in a ry E le c tric c o n s tru c tio n T im e clo c k

C a r tic k e ts T e a m in g .

Cleaning office, towels, etc Messengers

Miscellaneous .

M o v in g and s to rin g engine R u le s and orders

M o v in g expenses R ebates

P urchase o f postage C a rrie d f o r w a r d

E x p e n d itu re s D u r in g the Y e a r.

es) . $94,105 66

21,492 54 22,547 03 2,965 U 546 78 304 12 4,200 00 758 24 1,068 88 457 94 262 98 116 58 137 47 883 74 562 49 181 32 16 45 301 00 331 39 234 82 4 00 380 25 125 50 570 00 272 79 182 48 .

$153,009 56 10,510 55

I) fi ~^rou9ht f o r w a r d . . . . . ecluct the a m o u n t charged to a p p ro p ria tio n s ,

t. T o ta l o p e ra tin g expenses . . . . d e p re c ia tio n on P la n t @ 10% .

p> , “ “ C o n s tru c tio n °/c @ 20 °/c . c accounts o f p re v io u s years ch arged o il

T o ta l expenses . . . .

T o ta l r e c e i p t s ...

'J' Loss f o r year on operation .

$163,520 11 6,500 00

$157,020 11 4,961 66 1,062 68 468 20

$163,512 65 153,972 70

$9,539 95

Ap p r o p r ia t io n s. P p ro p ria tio jjg fo r y e a r .

barges to A p p ro p ria tio n : ,,0 r D ocu m e n ts

* or g eneral expense

Six

surplus fro m a p p ro p ria tio n s

$25,675 77 6,500 00

$45,400 00

32,175 77

$13,224 23 9,539 95

$3,684 28

1 8 9 7 -8 : 4 ‘

Cost o f P la n t .

•John Cashman . $30,000 00

ly p e , etc. . . ' 10,318 61

R rn itu re fo r office 295 62

safe 187 50

T y p e 545 35

Deduct presses sold

Deduct material sold

$41,347 08

$1,500 00 125 00 J

1898

1,625 00 3 P 1898

'- 9 ;

Dresses _{$3,000 00}

ly p e , etc. . _{2,296 99}

Dffice furniture . _{680 50}

Carried fo r w a r d _{$5,977 49}

$39,722 08

$39,722 08

8 Ci t y Do c ü m e k t No. 30.

B r o u g h t f o r w a r d Presses

TyPe •

D e d u c t presses sold .

Ja n . 31, 1899. T o ta l . 1 8 9 9 -1 9 0 0 :

Presses T y p e .

“ (J a n .) Office fu r n itu r e .

D e d u c t p re s s e s

sold . . . $750 00 A n d m a t e r i a l

sold . . 27 75

Jan. 31, 1900. T o ta l . 1900-1901 :

T y p e , presses, etc.

Office fu r n itu r e %

$5,977 49 4,400 00 286 48 110,663 97

1,700 00

$7,755 00 2,106 40 43 78 371 00

$10,276 18

777 75

J a n . 31 , 1901. T o ta l cost o f P l a n t ( ) y e a rs ),

$39,722 08

8,963 97

$48,686 05

9,498 43

$58,184 48 4,598 86 250 95

$63,034 29

5. V a lu e o f P la n t . (Depreciation taken out.)

Jan. 31. C ost as above Value.

$39,722 08 Less d e p re c ia tio n at

10% • . 3,972 21

Jan. 31.

1899 : V a lu e a t date $35,749 87

Jan. 31. A d d itio n s fo r y e a r as

above (n e t) 8,963 97

Less d e p re c ia tio n $44,713 84 at

10% . . 4,471 38

Jan. 31. V a lu e a t date

$40,242 46

D e p re c ia tio n .

$3,972 21

4,471 38

1900P r o u g h t f o r w a r d $40,242 46 Jan. 31. A d d itio n s fo r y e a r ( n e t) , 9,498 43

$49,740 89 Less d e p re c ia tio n a t

Jan.

1901

10% . 4,974 09

31. V a lu e a t date $44,766 80

Jan. 31. A d d itio n s fo r year 4,849 81

$49,616 61 Less d e p re c ia tio n a t

10% . . . 4,961 66

T o ta l d e p re c ia tio n (fo u r y e a rs) .

P re s e n t v a lu e o f P la n t , $44,654 95

T o ta l cost o f P la n t . f ö t a l d e p re c ia tio n .

P re s e n t va lu e o f P la n t (as above)

$8,443 59

4,974 09

4,961 66 .

$18,879 34

$63,034 29 18,379 34

$44,654 95

10 Ci t y Do c u m e n t No. 30.

F I N A N C I A L S T A T E M E N T .

re ^ v e d W ? ® a, 8tatem ent o f tlle a p p ro p ria tio n s and revenue le c e iv e d fro m p r in tin g , postage, e tc .; also

to J a n u a ry 31, 1901 : e x p e n d itu re s , paid Cr e d it s o f Pr i n t i n g Department Co l l e c t e d f r o m Fe b­

r u a r y 1, 1900, to January 31, 1901.

B alance J a n u a ry 31, 1 9 0 0 . . . . ' 403 36

A p p r o p r ia tio n ... ’ * ^ ,4 0 3 ^ R evenue from printing, uncollected Feb. 1, 1900 . 20,152 25

P r in t in g done a t P la n t, as fo llo w s : A ssessing D e p a rtm e n t

A u d it in g D e p a rtm e n t A b o lis h in g G rade C rossings B u ild in g D e p a rtm e n t B o a rd o f A p p e a l

B o a rd o f A ld e rm e n , C o n tin g e n t 1 und

B a th D e p a rtm e n t C o lle c tin g D e p a rtm e n t C i t y C le rk D e p a rtm e n t C ity M essenger D e p a rtm e n t

C le rk o f C om m ittees D e p a rtm e n t . C ity C o u n c il, In c id e n ta l E xpenses . C ity C o u n c il P ro ce e d in g s .

C e m e te ry D e p a rtm e n t C ity R e co rd

C om m on C o u n c il, C o n tin g e n t F u n d . E le c tio n D e p a rtm e n t

E n g in e e rin g D e p a rtm e n t . F ir e D e p a rtm e n t

F r a n k lin F u n d . H e a lth D e p a rtm e n t . H o s p ita l D e p a rtm e n t In s t it u t io n s :

112,130 97 731 19 63 43 1,685 56 4 60 3,760 68 311 76 1,661 56 322 05 1,161 89 230 90 120 69 2,691 81 478 29 570 28 436 82 18,604 70 477 89 1,057 55 41 65 4,512 97 3,092 49

P a u p e r In s titu tio n s T ru ste e s — B o s to n A lm shouse and H o s p ita l,

B o n g Is la n d . .

■ C h a rle s to w n A lm shouse Office E xpenses .

258 45 6 51 230 78

• 154,645 47 ^{$ -}71,955 61 C a rrie d f o r w a r d

B ro u g h t f o r w a r d

ena l In s titu tio n s T ru ste e s — House o f C o rre c tio n , S outh B os­

to n . . ■

p e e r Is la n d Office E xpenses . Trustees fo r C h ild re n —

p OU®e o f R e fo rm a tio n , R .I.

la c in g O u t and O ffice Expenses.

1 a re n ta l S c h o o l.

oston Insane H o s p ita l T rustees Eani8 lo tio n s R e g is tra tio n

W n partment '

r . d e p a rtm e n t T il Inci<Ie n ta ls L a via iy d e p a rtm e n t .

n g -O u ta n d C o n s tru c tio n Of H ig h

,ays •

iVlov d e p a rtm e n t . JW s ic '^ D e p a rtm e n t 0 V; , C d e p a rtm e n t . Park8o lng ° f the P ° 01’

i , ^ P a r t m e n t . Police ! ) ? a rk s ■

p .. d e p a rtm e n t . T : 1Ce S ig n a l S ervice t - 'lu o r License . r « t e » ' i e te n tio n P ffidi P en e tra tio n s .

i -. e Buildings

E le ctrica l C on structionepar*~ tn- • - lie C-

Istry

¡ » “ • s e e R e lie f

:

Sta t S i £ ITnP a rtm e n t

^ °ld ie rs Retools

o "''«IS

AS«nt:

S tre e t^ ° f . ^ eig h t s and . Street r „a y in g 'O u t D e p a rtm e n t Street C T ln g -O u t, Sew er Assessmei

. — i

d iv is io n

Measures

Str

le e t d e p a r t m e n t:

t e n tra l Office aving D iv is io n

p ro v e m e n t

C,Urr ie d f o r w a r d

154,645 47 171,955 61 60 43

63 41 152 41

42 92 206 08 7 50 184 21 852 93 156 04 209 36 45 42 688 80 291 38 2 98 289 18 67 45 301 75 863 99 103 26 3,784 93 434 36 282 39 149 13 94 52 612 27 59 20 20 65 90 43 5,702 09 1,566 54 84 40 4,999 87 83 31 234 25 245 30 - 272 78 25 00 416 76 39 59 293 23 3,817 52

$82,543 49 $71,955 61

12 Ci t y Do c u m e n t No. 30.

B r o u g h t f o r w a r d «82,543 49- «71,955 61

B rid g e D iv is io n 459 37

S a n ita ry D iv is io n . 1,365 60

S tre e t C le a n in g D iv is io n 842 75

W a te r in g D iv is io n 662 79

F e r r y D iv is io n 1,044 05

C a m b rid g e B rid g e 112 82

S ew er D iv is io n 4,271 14

T re a s u ry D e p a rtm e n t 464 53

W ir e D e p a rtm e n t . . . . W a y fa re rs ’ L o d g e . . . .

648 70 24 78 W a te r D e p a r tm e n t:

In c o m e D iv is io n . 2,046 86

D is tr ib u tio n D iv is io n 796 96

C o m m issio n e r’s O ffice . 559 55

C o u n ty o f S u ffo lk :

S u p e rio r C iv il C o u rt 6,271 30

S u p e rio r C rim in a l C o u rt 957 94

S u p e rio r C o u rt 3 70

T re a s u re r 72 89

R e g is try o f Deeds 551 85

C o u rt o f R e g is tra tio n 166 17

P ro b a te C o u rt 72 17

J a il . . . . 5 20

N o r th D is t r ic t M e d ic a l E x a m in e r . 75 23 M u n ic ip a l C o u rt, C h a rle s to w n 87 47

B rig h to n 89 00

W e s t R o x b u ry . 84 32

S outh B o sto n 57 83

104,338 46 R evenue outside o f C it y D e p a rtm e n ts :

P r in tin g . . . 191 33

O ld m a te ria l, ty p e , a n d m a c h in e ry , 827 49

S te a m -p o w e r . . . 50 00

968 82

E>

Xi“e x d ix u e i£s o p Pr in t i n g De p a r t m e n t Pa i d p r o m Fe b­ r u a r y 1, 1900, to Ja n u a r y 31, 1901.

P r i n t i n g P la n t . c°u n ts u n p a id J a n u a ry 31, 1900 Ac*

Bay R o ll;

F e b ru a ry

■^larch A p r i l .

May

June ; J u ly

A-ugust September October

R D, Ja:

°v e u ib e r ecember

n u a ry Extrao v e rtim e Bi

in!!U®’ lu ^ ng> number- Stocf’ and Perfoi'Rting .

P ? 6

Sun* ' • ’. !

and lig h t-

I S “ " : r lies' etc-'

eaiu-p0Wer

n e t; ’ Plu m b in g ,■

C “ !er work’ etc- Office l eXPense8 •

Post ± U rn itu re . A °stage

I)

^Partm ente^8?’

$5,329 72 7,927 94 6,524 20 8,767 05 8,239 28 8,790 17 10,264 44 6,497 05 7,800 43 8,443 83 6,649 25 6,871 76 272 99

$19,067 31 13,547 63 4,491 83 3,500 00 2,132 29 2,113 72 1,947 12 940 24 590 83 542 28 403 37 272 79 250 95 96 20

Bala

$12,722 65

$92,378 11

s u p p lie d to a ll

49,896 56 11,000 00

T o ta l

n ° e u n expended J a n u a ry 31,1901

153,274 67

$165,997 32 11,265 57

$177,262 89

14 Cit y Do c u m e n t No. 30.

C it y D o c u m e n ts , etc., C h a rg e d to the P r i n t i n g A p p r NT« T TV

N o . o f Copies.

3.500 2.500 2,000

D oc.

N o.

900 900 900 1,525 900

900 900 900 900 1,900 900 900

900 900 900

900 900 900 900 900 900 900 900 900 900 900 900

4, A u d it o r ’s A n n u a l R e p o rt 43, M u n ic ip a l R e g is te r

R e v is e d O rd in a n ce s 1898

A u d it o r ’s M o n th ly E x h ib it, 12 lo ts 38, A n n u a l R e p o rt, S tre e t D e p a rtm e n t 41, A n n u a l R e p o rt, W a te r C om m issioners.

17, A n n u a l R e p o rt, H o s p ita l D e p a rtm e n t 4 o u rth o f J u ly O ra tio n

14, A n n u a l R e p o rt, E n g in e e rin g D e p a rt m e n t .

C o lle c to r’s M o n th ly R e p o rts , 11 lots C o u n c il C alendars, 38 lo ts .

16, A n n u a l R e p o rt, H e a lth D e p a rtm e n t 23, A n n u a l R e p o rt, L ib r a r y D e p a rtm e n t

7, A n n u a l R e p o rt, C e m e te ry D e p a rtm e n t b, R e p o rt o f B u ild in g D e p a rtm e n t . 30, R e p o rt o f P r in t in g D e p a rtm e n t . 27, A n n u a l R e p o rt, P a rk D e p a rtm e n t 13, A n n u a l R e p o rt, E le c tio n D e p a rtm e n t,

C it y T re a s u re r’s M o n th ly S tatem ents, 11 lo ts

29, A n n u a l R e p o rt, P e n a l In s titu tio n ^ D e p a rtm e n t

40, A n n u a l R e p o rt o f ' th e ' T re a s u ry D e p a rtm e n t . . .

8, A n n u a l R e p o rt o f th e C h ild re n ’s In s titu tio n s D e p a rtm e n t .

O rd e r o f Business, A ld e rm e n , 37 lo ts ’ l o ’ J^ n n u a l R eP01't,.C o lle c tin g D e p a rtm e n t, 42, A n n u a l R e p o rt, W ir e D e p a rtm e n t

3, A n n u a l R e p o rt, Assessing D e p a rtm e n t, 28, A n n u a l R e p o rt, P a u p e r In s titu tio n s

D e p a rtm e n t

39, A n n u a l R e p o rt, S tre e t L a y in g - o u t D e ­ p a rtm e n t .

31, A n n u a l R e p o rt, P u b lic B u ild in g s D e ­ p a rtm e n t .

18, A n n u a l R e p o rt, B o sto n In sa n e H os- p ita l

33, A n n u a l R e p o rt, R e g is try D e p a rtm e n t’

on ‘,Vlmua R e Po r t> L a m p D e p a rtm e n t o, A n n u a l R e p o rt, O verseeing o f P o o r

D e p a rtm e n t

22, A n n u a l R e p o rt, L a w D e p a rtm e n t

’ A n n u a l R e p o rt, In s titu tio n s R e g is tra ­ tio n D e p a rtm e n t

o p r ia tio n .

$3,135 28 2,255 45 1,772 56 1,748 67 1,472 76 1,102 18 952 47 794 85 736 72 653 07 447 48 633 87 585 37 346 11 307 57 279 96 277 45 274 59 262 01 260 72 249 62 242 58 234 37 192 84 158 54 149 71 134 77 104 83 103 61 92 23 85 I f 77 95 76 50 73 25 63 72

C a rrie d f o r w a r d $20,338

5—

oj

Copies.

900 900 900

-B

D oc.

No.

15, A n n u a l R e p o rt, F ir e D e p a rtm e n t

«7, A n n u a l R e p o rt, S ta tis tic s D e p a rtm e n t, 92, A n n u a l R e p o rt, P u b lic G ro u n d s D e-

900 q c , P a rtm e n t . . . .

00> A n n u a l R e p o rt, S in k in g -F u n d s D e p a H ;

qq0 ^ m e n t ...

900 o r ’ ^ n n u a l R e p o rt, B a th D e p a rtm e n t 900 q ’ ^ n ilu a l R e p o rt, M u s ic C om m issioners

u4, A n n u a l R e p o rt, S e a lin g W e ig h ts and 9(|(| Measures D e p a rtm e n t

10, A n n u a l R e p o rt, C it y M essenger D e-

900 o p a rtm e n t . . . . .

9Pq A n n u a l R e p o rt, M a r k e t D e p a rtm e n t 11, A n n u a l R e p o rt, C le rk o f C o m m itte e 900 q * . D e p a rtm e n t . . . .

9h, A n n u a l R e p o rt, S o ld ie rs ’ R e lie f D e

9qq p a rtm e n t . . . .

l l i tl(|j A n n u a l R e p o rt, A r t D e p a rtm e n t B ir..1:nS 600 E x e c u tiv e D o cu m e n ts C itv ®00 C ity D o cu m e n ts C le r-d o cu m e n ts, 600 each . P rin t- • P ° " n n o n C o u n c il . p S tln § Office . . .

age’ P r in tin g Office

C l®rk o f C om m on C o u n c il :

~ 'lu t in g S ta tio n e ry '

S o t

reCOrd8' :

P ° u n c i/ ° ^ ? r d n g *s a s ta te m e n t o f th e e x p e n d iti y- O ity C o u n c il P ro c e e d in g s :

R- ,Pap e r re p o rts fr o m F e b ru a ry 1, 1899, to

I l Qnn * ' ’ ’

F V

Sten« ■ 17 ] ’ 1900

^ 'in t f f i„ a p h lc re P ° rts P iudffi” S Proceed in g s S tationery

$20,338 78

57 43 55 82 52 08 29 30 22 05 19 67 17 85 11 40 8 20 4 61 4 21 3 00 1,207 50 1,014 00 1,620 86 52 39 951 47 205 15

$25,675 77

$52 39 8 50 5 00 7 00

$72 89

res fo r C ity

$8,500 00

5,100 00 2,691 81 1,200 00 312 50 3 95

$17,808 26

16 Cit y Do c u m e n t No. 30.

j ^ t i n t i n g a n d S ta tio n e r y E x p e n d itu re s .

S ta tio n e ry , p rin tin g , b in d in g , etc., s u p p lie d to the d iffe r e n t D e p a rtm e n ts o f th e C ity G o v e rn m e n t, and p a id fo r b y same, outside o f th e C it y o f

B o sto n P r in tin g P l a n t ... |4P p jg 30

R e s p e c tfu lly s u b m itte d ,

Mi c h a e l T . Mo n a h a n,

S u p e rin te n d e n t o f P r i n t i n g .

TO THE

m a y o r o f t h e c i t y o f b o s t o n

UPON THE

books and accounts of the feinting department

H A R V E Y S. CH ASE,

Pu b l i c Ac c o u n t a n t a n d Au d i t o r,

8 Congress St., Boston.

R E P O R T .

H

8 Co n g r e s s St r e e t, Bo s t o n, F e b ru a ry 23, 1901.

I)

° N' Th o s. N . Ha r t,

M a y o r o f the C it y o f B o s to n :

Qj ■’ I n accordance w it h th e in s tru c tio n s o f James H . aCco^ 6’ C it y A u d ito r , I have a u d ite d th e books and r e ' r ° f th e P r in tin g D e p a rtm e n t o f th e C ity o f B o sto n , and

T l aS A ll o w s :

I g t ) - e d e p a rtm e n t’ s p r in tin g p la n t was established M a rc h 1, j ’ an,i has th e re fo re been c a rrie d on fo r fo u r years ( n e a r ly ) .

? « > n a c a re fu l a u d it o f th e past y e a r in e v e ry f 0l. ’ I have e xa m in e d th e p u b lis h e d re p o rts o f th e D e p a rtm e n t

The t l l ee y ears p re v io u s .

audited 1?SU^ S each o f th e fir s t tw o years w e re c a re fu lly anc| j ln an e x c e lle n t m a n n e r b y a w e ll-k n o w n a cco u n ta n t, corre(.aCCei ).te ^ ^ ie d e ta ils o f th e fig u re s g iv e n in those years as W hat^ ’ re a rra n g in g th e ta b u la tio n s o f these fig u re s some-

■jt. n o r<3er to g e t c o m p a ra tiv e re s u lts f o r a ll fo u r years.

exarriij]1 ' T 01'4, f ° r th e th ir d ye a r (1 8 9 9 -1 9 0 0 ) was, h o w e v e r, n o t errorsnfi| an e x p e rt b e fo re p u b lic a tio n , and I fin d c e rta in net o v ^ re in . F o r instance, th e r e p o r t o f la s t y e a r show ed a M ate ria l ° r ^ le Tear o f $2,127.97, in c lu d in g an ite m o f sto ck o f

^ e d ite d * ° n ^ a n d a t th e end o f th e ye a r, w h ic h was p ro p e r ly year Wa ln t,'u ' accounts, b u t th e sto c k a t th e b e g in n in g o f the done a 8rin 0 t charg e d a g a inst the accounts, as should have been

$2 127 Q7 w h e n th is c o rre c tio n is entered the supposed p ro fit o f T u rth lsT°ha n g e d in to a d e fic it o f $2,248.04.

^a s niacF ’ / w ^ e a special a p p ro p ria tio n o f ' $2,000 Paid on 6 • t ^ ear ^o r m o v in g expenses, o n ly $275 was a c tu a lly and Bett'm ° V ln ^ account) w h ic h , as th e to ta l expense o f re m o v in g addi t i 0 T pl ant was g iv e n as $5,313.43, le f t $5,038.43

I f t l l | a{ t0 he p a id in the fo u r th y e a r (1 9 0 0 -1 9 0 1 ).

1^99 iqSAne, a<^ded to th e ite m above ($ 2 ,2 4 8 .0 4 ), th e d e fic it fo r auu becomes $7,286.47.

Fo r m o f De p a r t m e n t Re p o r t.

A ’

% nre§ hhese d iffe re n ce s b e tw e e n th e fa cts and th e p u b lis h e d the presfi11. ’ m o re o ve i'> n o tin g th e g re a t d iffic u lty o f in te rp r e tin g the d e ta ih f re P01' t — w h ic h , w h ile d is p la y in g e x c e lle n tly ( ^ In c h i / f 1' com pariso-n w it h th e C it y A u d it o r ’ s accounts a clear ° c °nrse, necessary and p ro p e r) does n o t c o n ta in Is the t i,'1 com Pre h en sive su m m a ry o f th e y e a r’ s results, w h ic h ln g n io s t im p o rta n t fo r a r e p o r t o f th is c h a ra c te r to

20 Ci t y Do c u m e n t No. 30.

show, in o rd e r th a t m em bers o f th e C it y G o v e rn m e n t and th e ta x ­ payers m a y re a d ily u n d e rsta n d th e fig u re s and be able to d ra w c o rre c t d e d u ctio n s fro m th e m — I have, th e re fo re , co n s id e ra b ly changed th e fo rm o f th e re p o rt, and have in tro d u c e d __

T h s t . A sta te m e n t o f th e to ta l re c e ip ts f o r th e y e a r fro m a ll

C O n v n n o --- ---X* J

S econd'. A sta te m e n t o f th e to ta l e x p e n d itu re s fo r the year, in

aim iloT I'ai-tvi *

T h i r d : T h e n e t g a in o r n e t loss fo r th e y e a r in d e ta il, show- m g ( a ) w h a t p o rtio n is d e riv e d fro m th e o p e ra tio n of th e p r in tin g p la n t; ( b) w h a t p o rtio n is d e riv e d fro m th e o rd in a ry a p p ro p ria tio n fo r th e D e p a rtm e n t ; and ( c ) w h a t p o rtio n is d e riv e d fro m special a p p ro p ria - tio n s fo r n e w p la n t o r o th e r jiu rp o se .

F o u r t h : A sta te m e n t o f th e cost o f th e p la n t to date, to g e th e r w it h th e charges w h ic h have been made on account o f d e p re c ia tio n ( a t th e ra te p re v io u s ly adopted, viz- ■ 10% upo n c o s t), g iv in g

F i f t h : T h e p re se n t s tru c tu ra l v a lu e , o f th e p la n t p e r the

nAnlro 1

S ix th : T h e a ctu a l g a in o r loss to th e C it y on a c c o u n t o f the P r in tin g D e p a rtm e n t, to th e date o f th e re p o rt in question.

Seventh-. T h e “ B alance S h e e t” o f J a n u a ry 31, s h o w in g the to ta l assets and lia b ilitie s o f th e D e p a rtm e n t on th a t date.

F o llo w in g these statem ents conies th e d e ta ile d “ F in a n c ia l S ta te m e n t,” c o rre s p o n d in g w it h th e A u d it o r ’s a cco u n t of re c e ip ts and disbursem ents, and a n y o th e r ta b u la tio n s w h ic h m a y be re q u ire d b y o rd in a n c e o r are c u s to m a ry and useful.

H a v in g a rra n g e d th is fo rm fo r one ye a r, I th e n rearranged : ie ugures o f th e p re c e d in g years in s im ila r fo rm , and ta b u la te d tiie w h o le o f th e m as g iv e n in appendices atta ch e d hereto.

sources, in s u m m a ry fo rm .

books.

F ro m th e above I deduce

Re s u l t s.

I h e re su lts o f the*se ta b u la tio n s are as fo llo w s :

1 8 9 7 -9 8 . T o ta l re c e ip ts fro m th e business . l o t a l expenses (e x c lu d in g p la n t,

"hilt. ini'lnrliMA- --- • , *v >

b u t in c lu d in g d e p re c ia tio n )

$127,601 66 132,716 87 D e fic it o r loss ( f ir s t y e a r)

B rought f o r w a r d . . . . .

Total r, ^1898-99.

m re ce ip ts J' 0tal expenses .

D a in (second y e a r)

^ e t loss ( tw o y e a rs)

r|o ta l receipts

1147,484 48 144,655 25

1899-1900.

Total

expenses

d e fic it o r loss ( t h ir d y e a r)

° ta l loss fo r th re e years

$137,451 06 140,978 23

& re °e ip ts expenses

1900-1 9 0 1 .

$153,972 70 170,012 65- d e fic it ( fo u r th y e a r)

T o ta l loss fo r fo u r years

$5,115 21

2,829 23

$2,285 98

3,522 17

$5,808 15

16,039 95

$21,848 10

even ; r ; f d e rin g ^ le ah ° ve results, i t m u s t be rem e m b e re d th a t Viong] r 1~ere w e re no p r in tin g p la n t, th e C it y w o u ld be (h a d p re - ent ,,f p . e n ) o b lig e d to a p p ro p ria te m o n e y fo r a S u p e rin te n d - fo r the n n t i l l g ’ to recei ve bids, etc., fr o m p riv a te c o n tra c to rs a pa..t P1 X11tin g , and also c a rry on th e postage d e p a rtm e n t (n o w

The " P r in tin g ) .

station<.t X^ ense tills w o rk — S u p e rin te n d e n t’s salary, cle rks, pi'obaij] *D e xPense, etc. — w o u ld fig u re a b o u t $6,500 p e r year, years af ’ &nd ^ a llo w a n ce o f th is a m o u n t is made fo r th e fo u r

^ s te a d f Ve ( v ^z‘ : charge $26,000 to a p p ro p ria tio n s a cco u n t as l o l l o p exPen8e a c c o u n t) th e re s u lts o f th e p e rio d w o u ld be

¿ 1 ” 4 ' 1n » « f o r a < , f o " r i e “ rs ;

« P W d a w i “ P“ S" <a' Fi x e d Ex p e n s e s.

a bove) A l;soite m

$588,358 00 26,000 00

$562,358 00 1,330 11

$566,509 90

Which

rectio'ng in V . l i i ^ . ° r v plt-iotis ite m s e n te re d tw ic e , a n d o th e r c o r- e h r s t th re e y e a rs ’ accou n ts.)

^ P a r e n t p ro fit f irom operation f o r fo u r years,

561,027 89

$5,482 01

22 Cit y Do c u m e n t No. 30.

Ca p i t a l In v e s t e d b y t h e Ci t y i n t h e Pl a n t. I have d iv id e d th e a p p ro p ria tio n s m ade d u rin g these fo u r years in to tw o k in d s , v iz .: ( a ) “ C a p it a l a p p r o p r ia tio n s ,”

w h ic h consist o f th e $40,000 o r ig in a lly a p p ro p ria te d to p u r­

chase th e P la n t in 1897, and $10,000 a p p ro p ria te d fo r W o rk in g C a p it a l m 1 8 9 9 ; to t a l oj- $50,000 w h ic h w o u ld co rre sp o n d to th e c a p ita l a c c o u n t o f a p riv a te c o n c e rn ; and (b ) O rd in a ry a p p ro p ria tio n s fo r expenses, etc.

T h is “ C a p ita l A p p r o p r ia tio n ” m a y b e considered as loaned b y th e C ity to th e P r in tin g P la n t, and th e la tte r sh o u ld earn in te re s t th e re o n (e n o u g h to p a y a t least th e ra te th e C it y has to p a y on its b o n d s ), and also should earn enough a d d itio n a l to create a s in k in g -fu n d , w h ic h w o u ld p a y o ff th e loaned ca p ita l in a reasonable n u m b e r o f years (sa y tw e n ty ) .

I f we fig u re th is in te re s t charge on $50,000 as 4 p e r ce n t, p e r year, th e to ta l f o r fo u r years w o u ld

. b ® . * ... $8,000 00 A n d i f th e p a y m e n t to s in k in g - f u n d be ta k e n a t

$1,500 p e r ye a r, th e to ta l fo r fo u r years w o u ld be, 6 000 00 M a k in g a to ta l to be d e d u c te d fr o m th e a p p a r­

e n t p ro fits fr o m o p e ra tio n . . . . $14 000 00 These p ro fits (as a b o ve ) b e in g o n ly . . . 5,’482 0l W e have as a p ra c tic a l d e fic it u p o n th e o p e ra tio n

o f th e P la n t fo r fo u r years . . . . $8,517 99 O r a n e t loss o f $2,129.50 p e r y e a r.

Ba l a n c e Sh e e t.

J a n u a ry 31, 1901.

.¿4 ssets.

P la n t .

Construction ac­

count S tock on h and Cash bn hand O ld accounts re ­

ceivable . B a l a n c e , C i t y

T re a s u re r D u e fr o m D e p a rt­

m ents

$44,654 95 3,188 07 12,569 64 958 85

79 58 11,265 57 20,784 61

L i a b i l i t i e s .

C a jiita l a c c o u n t . $50,000 00 A c c o u n ts n o t y e t , ,

p a id . . 14,102 54

P a y - r o ll n o t p a id , 1,727 0

S u rp lu s to b a l- 18

ance . . 27,671 1

ri- r ~ o u r p iu s " above (1 2 7 ,6 7 1 .1 8 ) as show n b y th e books, i f

is » «

V « » » i « L ' ' ' • ' ' ■

• ' ^ le “ S u rp lu s ’

8c le'l b y th e $14,000 f o r in te re s t and s in k in g -fu n d (d e - th is J6<^ ° n p re v io u s page) w o u ld th e n becom e $13,671.18 and of ara° u n t has been d e riv e d fr o m th e o rd in a ry a p p ro p ria tio n s le past ye a r, w h ic h w ere $45,400 as a g a inst th e usual

¿w. j c c i i, w i u u i i w c i c a » a g i t i n a u l u c u s u a l

¿ « P r i a t i o n o f fr o m $28,000 to $30,000 p e r y e a r ( in p re v io u s

The

Or d i n a r y Ap p r o p r ia t io n s. e to ta l o rd in a ry a p p ro p ria tio n s in th e fo u r

years w e r e ... $135,461 71 e to ta l charges ag a inst th e m f o r p u b lic docu-

J e 'u ld ^ 187,272.54) a n d fix e d expenses ($ 2 6 ,0 0 0 )

113,272 54 l j , . , | L e a v in g a b a la n c e . . . $22,189 17

n o tin g th e loss fr o m o p e ra tio n (p re v io u s

pa« e) • . . . 8,517 99

Giv<es us th e s u rp lu s (as a bove) $13,671 18

prov ^ ,'iStab lis h m e h t o f th e above figures, w h ic h m u tu a lly a tll, j e correctness o f th e re su lts, was o n ly b ro u g h t a b o u t b y boo], n§ ed in v e s tig a tio n , and c o m p lic a te d ta b u la tio n o f th e tfie i a°co u n ts f o r a ll fo u r years, as i t has been th e custom o f on u per s a t t ^le b e g in n in g o f each y e a r (F e b ru a r y 1 ), ent I ,* books w it h a fresh t r ia l balance based on th e app a r- tlie 0 ' t tS an<^ lia b ilitie s w h ic h w e re p ro p e rly re c o n c ile d w ith ta ill(,,| ' A u d ito r ’ s balance o f J a n u a ry 31, b u t w h ic h also con- that , o th e r assets and lia b ilitie s th a n those w h ic h had (u p to alw av t'eached th e A u d it o r ’ s office, and these w e re n o t year“ re c o n c ile d w it h th e c lo s in g accounts o f th e p re v io u s e n te r s fro m th is cause arises th e ite m o f $1,330.11' c°U tin ea*te r a c c o u n tin g in th e D e p a rtm e n t’ s books w i l l be id e n t- C!U8>. and th e balance sheet o f th e new y e a r w il l be

“a w it h th e c lo s in g o f th e o ld year.

The to rily

Bo o k k e e p in g.

g eneral details o f the bookkeeping have been satisfac- kept a^a,' ne<l ° n , th e books have been n e a tly and a c c u ra te ly th e ir a 11 re f lect m u ch c re d it u p o n the bookkeepers, so fa r as

The l ! f la n ° e is eoneerned.

acco u n t t i ^ aS been in th e fa ilu re to la y o u t s u ita b le n e w of t}1(, p? 0 beep u p w ith the facts o f th e business and th e fo rm

^ °°k k e e epartm ent’8 re p o rts u p o n the v a rio u s years’ w o rk . T h e hated a n d6-18 -f16 n0W h e a rtily in accord w ith th e changes in s ti- ruent’ a a ln , ^ 8y m p a th y w it h the desire to m ake th e D e p a rt-

n n u a l re p o rts clear, concise and accurate.

24 Ci t y Do c u m e n t No. 30.

Co s t Co m p a r e d w i t h Co n t r a c t W o r k.

A l l o f th e fig u re s so fa r g iv e n have been based on th e prices charged b y th e P r in t in g D e p a rtm e n t to th e o th e r D e p a rtm e n ts fo r th e ir p r in tin g and to th e a p p ro p ria tio n a cco u n t fo r C ity D o cu m e n ts.

I t is, th e re fo re , a p p a re n t th a t i f the D e p a rtm e n ts have been p a y in g m ore th a n w o u ld be charged b y o u tside p riv a te con­

tra c to rs fo r th e same w o rk , th e n these a p p a re n t p ro fits to the C it y m a y be w h o lly fic titio u s , and th e fa c t be th a t a h eavier loss has o c c u rre d fr o m th e o p e ra tio n o f th e P la n t th a n has been a lre a d y set fo r th .

O n th e o th e r hand, i f these p rice s are less th a n o u tside con­

tra c to rs w i l l accept, th e n th e C it y w o u ld have made g re a te r ga in s ( o r ra th e r less losses) th a n those stated.

I t is, o f course, p ro b a b le th a t th e fir s t a lte rn a tiv e is th e true one, ra th e r th a n th e second. Some o f th e reasons f o r such a co n c lu s io n a r e : S h o rte r hours o f la b o r fo r th e same, o r h ig h e r w a g e s ; e x tra expenses fo r unnecessary m e n ; d iffic u lty o f dis­

c ip lin in g th e em ployees and g e ttin g th e w o rk done as ra p id ly and e c o n o m ic a lly as in a p riv a te p la n t, etc.

O n th e o th e r hand, i t is doubtless tru e th a t a p la n t such a*

th is one, w ith a ll th e presses, ty p e , ru le s, etc., especially designed to h andle th e re g u la r w o r k o f th e C ity , w o u ld save m o n e y (o th e r th in g s e q u a l) o v e r a p riv a te p la n t n o t so We.

fitte d and arra n g ed , and as th e p r in tin g re q u ire d b y th e C ity is n o w g re a te r th a n e ve r b e fo re , a n d co n ta in s m a n y h a lf-to n y illu s tra tio n s , etc., w h ic h add to th e cost v e ry m a te ria lly , 1*

q u ite a p ro b le m to decide w h e th e r o r n o t i t w o u ld be to the C ity 's advantage to dispense w it h th e P la n t e n tire ly and re ly u p o n p riv a te c o n tra c to rs , as was fo r m e r ly done.

A ls o ag a inst the expenses and losses to th e C it y should be c re d ite d w h a te v e r b e n e fit th e re has been to th e v a rio u s D e p n W 'm e n ts b y h a v in g th e ir w o rk done a t th e M u n ic ip a l P la n t, w h ic h m ig h y arise fro m q u ic k e r c o m p le tio n o f w o rk , due to b e tteI fa c ilitie s , b e tte r q u a lity o f p r in tin g , paper, etc., and b e tte r o p p 01' tu n itie s fo r c o rre c tio n s and a d d itio n s b y th e D e p a rtm e n ts 0 th e ir o r ig in a l c o p y fu rn is h e d to p rin te r,' p ro v id e d , o f course, th a t th e fa cts agree w it h th e above statem ents. So fa r as have been able to d e te rm in e , th e re is co n sid era b le d iffe re n c e o o p in io n am ong heads o f D e p a rtm e n ts , some b e in g satisfied Wi th e w o rk and o th e rs dissatisfied.

A n o th e r and m ore e v id e n t m e r it o f th e M u n ic ip a l P la n t is the d ire c t b e n e fit to th e em ployees th e re in , whose h ours o f hd'C have been shortened, h o lid a y s g ra n te d , and wages increase •

I his c o n s id e ra tio n is an im p o rta n t one, and one to be b ig I com m ended and c o n tin u e d , b u t th e good re su lts o f such a should, o f course, be m ade e v id e n t in th e fin a n c ia l re su lts o f * P la n t, w h ic h can scarcely be said to have been th e case b y u p re se n t sh o w in g , o r else in th e m a rk e d im p ro v e m e n t in the w o i done fo r th e D e p a rtm e n ts o v e r th a t w h ic h w o u ld be done 'A less fo rtu n a te w o rk m e n in p riv a te concerns.

Co n c l u s io n s.

th e fi1S evV^e n t th a t th e M u n ic ip a l P r in t in g P la n t has n o t had 6st -I 1ian° ia l success w h ic h was a n tic ip a te d w h e n the P la n t was mark '^ ® d in 1897, and i t is fu r th e r e v id e n t th a t unless a Her 6<^ ,^m Pro v e m e n t is m ade in th e re su lts, th e P la n t m u st i lr i ; - an l y he dispensed w it h and th e C it y p r in tin g h a n d le d b y

rpaf e co n tra cts as fo rm e rly .

he av18. w o u ld be a p u b lic m is fo rtu n e , b u t, in m y o p in io n , i t can the ' 0l<^e<^ onl y b y a r ig id adherence to business p rin c ip le s in 'I'n ii " U] ag e lnen t o f th e P la n t, in c lu d in g th e a p p o in tm e n t and car -P i em ployees. T h e re is no d o u b t in m y m in d , a fte r a twen r.. exam in a tio n o f a ll th e circum stances, th a t fifte e n to.

p e r cent, o f th e expenses o f th e D e p a rtm e n t w o u ld be h’ th e pressure o f p o litic a l in flu e n c e in fa v o r o f a p p li-

saved

cants f ni. •

l ef t . P ositions w e re w h o lly rem oved, and th e S u p e rin te n d e n t ear,.;'1') 11'6^ 7 fre e to ru n his D e p a rtm e n t as a p riv a te business is anc] a on’ a p p o in tin g exp e rie n ce d and capable em ployees o n ly , tho ,PUrchasing his m a te ria ls w h e re v e r th e y can be b o u g h t at

^ W e s t prices.

and 1 Present m anagem ent is, I believe, e n d e a vo rin g to do th is absol T en°o u ra g e m e n t and s u p p o rt o f th e M a y o r, b u t th e eyja e necessity fo r g re a te r e ffo rts in th is d ire c tio n is c le a rly

jj' I1<: P'om th e fig u re s s u b m itte d above,

anoth 18 ‘^ c i'h 'd to co n tin u e th e o p e ra tio n o f th e P la n t fo r this t'"1 ^ ear th e results should be w a tch e d c a re fu lly .1 D u rin g charw t ^le expenses sh o u ld be m a rk e d ly reduced, and th e as no 8-i i Plant i ng to th e D e p a rtm e n ts sh o u ld be made, so fa r fo r1 tp Slbie’ u P °n the exact basis o f outside p rin te rs ’ charges

e same w o r k ( w it h o u t a llo w a n ce fo r th e e x tra la b o r reqnij. a

T worli (Wltl

cietle ec h y s h o rte r h o u rs a t th e P la n t ) , th e n th e a ctu a l defi- nnderst,'V i t ^le M u n ic ip a l P la n t causes can be c o rre c tly Clene° y w h ic h ___________r ..._

and p ro p e r a c tio n can be ta ke n . aua prop

C ity a s e iP la U t ru n as a business s o le ly fo r th e b e n e fit o f th e ca ii b e a y h o le , th e re is no d o u b t in m y m in d th a t a ll expenses 8hown i >iiU^ i i ' e C08t to D e p a rtm e n ts reduced, and a p r o fit Cap ita l ' i1*3 P la n t s u ffic ie n t to p a y the in te re s t u p o n its

"ItirnMU.u a?cu m u la te a s u rp lu s o r s in k in g fu n d , s u ffic ie n t to the P la n t1' re ' m i JUrse th e C it y fo r th e c a p ita l e x p e n d itu re s in the' nia a le s u i t w i l l re q u ire m a rk e d a b ility and in dependence in fro m i,,1,lag}:m ent an<l due fo rb e a ra n ce on th e p a rt o f a ll others

erterenee w it h th e business o f th e C it y ’ s p r in tin g . R e s p e c tfu lly s u b m itte d ,

Ha r v e y S. Ch a s e, P u b lic A c c o u n ta n t a n d A u d it o r .

APPENDIX.

R E P O R T TO T H E M A Y O R

BY

H AR VEY S. CHASE,

( a . ) Change o f A d m in is t r a tio n .

O n J u n e 12, th e p re s e n t S u p e rin te n d e n t, M r . M . T . M onahan, to o k charge o f th e D e p a rtm e n t, and in o rd e r th a t c o rre c t in fe r- ences sh o u id be d ra w n , I have made a ta b u la tio n o f th e R e c e ip t and E xpenses o f th e D e p a rtm e n t fo r th e seven m o n th s fro m J u ly 1, 1900, to J a n u a ry 31, 1901, th e re su lts o f w h ic h follow.-'

R eceipts — Seven M o n th s .

T o ta l P r in t in g fo r D e p a rtm e n ts . T o ta l D o cu m e n ts p rin te d

tV ° f In cre a se o f S to c k on h a n d (1 3 ,0 4 6 .0 3 ) T o ta l R e c e ip ts .

E x p e n d itu re s . P a y R o ll

S to ck

B in d in g , R u lin g , etc.

Press R o o m S up p lie s E n g ra v in g , etc.

P o w e r, H e a t, and L ig h t R e p a irs .

R e n t S ta tio n e ry M isce lla n e o u s . O u tsid e P rin tin g -

P urchase o f Postage, etc.

° I L a d D e b ts charged ($ 4 8 0 .2 0 )

-nr o f D e p re c ia tio n on P la n t T i ° f D e p re c ia tio n on C o n s tru c tic

D r .

$57,183 32 15,202 31 14,775 17 1,724 55 2,187 67 206 88 697 73 2,450 00 760 27 1,129 57 515 28 6,616 94

280 14 2,894 29 619 85

'Gr.

$85,077 IS 20,867 D 1,776 81 8107,721 P

C a r r ie d f o r w a r d

• $107,243 97

Dp¿\~^ro u y h t f o r w a r d .

e t c ° ° f G e n e ra l Expense, (1 6 ,5 0 0 )

t Expense o f O p e ra tio n . u rplus f o r seven m o n th s

$107,243 97 3,791 50

$103,452 47 4,268 64

$107,721 11

j -A p p ro p ria tio n A c c o u n t. ■

S ‘ Ä — : :

H efioft *01 G eneral E xpense, etc.,

11 to Balance . . .

f e Sf fr0 m D p e ra tio n lo m A p p r o p r ia tio n

Net

Seven M o n th s .

$21,500 00

$20,867 17 3,791 50

3,158 67

$24,658 67 $24,658 67

S u rp lu s seven m o n th s

The Jtne

268-64, w h ile

$4,268 64 3,158 67

$1,109 97

m an- g a in o f a§etnent ■ Ures m ake a fa v o ra b le s h o w in g f o r th e ■ p re s e n t i

^4,268 64 lnas.m u ° h as the re s u lt o f o p e ra tio n was a g a i to Ar>n • ’ as th e g re a te r p a rt o f th e D o c u m e n ts ch arged a to ta l ° i ' n a ^ ons came in th e seven m o n th s ($20,867.17 o u t o f can ° $ 2 5,675.77), th e d e fic it on A p p ro p ria tio n s A c c o u n t

1 ''asonably e xp la in e d .

° f the |>(1 t ? Se t c^at a fo r an im p a rtia l ju d g m e n t u pon the re c o rd total e x " m tln g D e p a rtm e n t, I ta b u la te d w h a t percentage o f th e

(h .) C o m p a riso n s by P ercentages.

Viz.

° f t h e

8e each o f th e d iffe r e n t k in d s o f e x p e n d itu re showed,

N e t R e c e ip ts in fo u r years o f o p e ra tio n . $552,241 00

The

u „ B in d in g , R u lin g , e t c . .

“ « E n g ra v in g and O u tsid e P r in tin g

k u R e n t and In s u ra n c e . D e p re c ia tio n . . . . C a rrie d f o r w a r d

58.7%

H .8 % 13.5%

3.3%

3.4%

3.3%

. 94.0%.

28 Ci t y Do c u m e n t No. 30.

B r o u g h t f o r w a r d

T h e cost o f R e p a irs, S upplies, etc.

“ “ “ O ffice Expenses '

“ “ “ M isce lla n e o u s . A p p a re n t P ro fits .

3.1%

1.3%

0.9%

94.0%

5.3%

0.7 %

F o r co m p a riso n I g iv e fig u re s o f the average cost, based on th e Jesuits a t one o f th e rn'ost successful p r in tin g concerns in W h i° h ’ w h e n b ro u g h t d o w n to th e basis o f an o u tp u t of t . f u ’ OOO, on a c a p ita l o f $50,000, th e re la tiv e p ro p o rtio n s of d iffe r e n t expenses w o u ld be a b o u t as fo llo w s :

L a b o r, a b o u t S tock, a b out R u lin g , B in d in g R e n t and In s u ra n c e D e p re c ia tio n .

L e a v in g fo r Expenses, P ro fits .■

. .50 % o f o u tp u t . 20 % “ «

■ 11 % “ “

• H % “ «

•• 3 % “ «

In c id e n ta ls , Losses, and

87¿%

12i % 100% “ “

$75,000 00 30,000 00 16,500 00 5,250 00 4,500 00

$131,250 00

18,750 00 . $150,000 00 T h e c o m p a riso n shows th e la b o r cost a t th e M u n ic ip a l P h u lt to be c o n s id e ra b ly h ig h e r.

T h e sto ck, ru lin g , b in d in g , etc. (ta k e n to g e th e r), a b o u t the same.

R e n t and d e p re c ia tio n a b o u t th e same, w h ile p ro fits , a fte r d ("

d u c tin g re p a irs, office expenses, etc., are re d u ce d in th e M u n ic i­

p a l P la n t to a b o u t th re e -q u a rte rs o f one p e r cent., w h ic h , oI course, w o u ld be an e n tir e ly ina d eq u a te r e t u r n fo r a p riv a te p la n t.

M o re o v e r, i t m u st be rem e m b e re d th a t no charge fo r in te re st on th e C it y ’s c a p ita l is in c lu d e d in the fig u re s o f expenses j«8 g iv e n , n o r is th e re a llo w a n ce f o r s in k in g -fu n d (re s e rv e o r surph18 account, as i t w o u ld be c a lle d in a p riv a te p la n t) , and w h e»

tk ° v r1 ■ . wance is made fo r these item s, th e n th e “ p ro fits ’ 0 tn e M u n ic ip a l o p e ra tio n d isa p pe a r e n tire ly .

(c .) V alue o f P la n t . T h e to ta l cost o f th e P la n t in th e fo u r

been (see d e ta ils in S u p e rin te n d e n t’s l o t a l charges fo r D e p re c ia tio n

years has r e p o r t) .

P re s e n t va lu e o f P la n t .

P e rii'l 8^PU^ co m p a re d w it h th e estim ate made b y th e Su- Coii)1 *-| e n t f ° r M a y o r H a r t’ s A n n u a l A d d re ss to th e C ity given i ’r J a n u a ry J> 1901’ o f *46,819.49, and w it h th e figures 15 0(?y t ^le c o m m itte e w h o re p o rte d to M a y o r Q u in c y on Ju n e

\ 18" , v iz .: 143,009.11.

(144 ff rl ’pearS .^la t t ^le Present VEtlue, as g iv e n b y the books

’ “4.95), is co n se rva tive and sufficient.

( d . ) “ C o n s tru c tio n A c c o u n t.

b 'ih m ' account Was opened b y th e E x a m in e r, in o rd e r to dis-

Th'

b e ltir 6 exPense o f c o n s tru c tio n a t th e new P la n t : s h a ftin g , periocf ’ ?a rPe n te r w o rk , etc. (a m o u n tin g to 1 5 ,3 1 3 .4 3 ), o v e r a Whiei 0t ®ve years in ste a d o f c h a rg in g i t a ll o ff in one year,

B v t r u id ije m a n ife s tly u n fa ir to th a t year,

each" t le m e th o d adopted, o n e -fifth (20 % ) w il l be charged o ff Wifi 1year’ anc* a t tlie e x p ira tio n o f th e p re se n t lease th e to ta l

aye been w ip e d , out.

MUNICIPALPRINTINGDEPARTMEMT— RECEIPTS.

30 Cit y Do c u m e n t No. 30.

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