Fiscal Aspects of Public Education: X. Supplementary Study of the Variability and Correlation of Municipal Expenditure
by Edward C. Elliott - 1905
X. SUPPLEMENTARY STUDY OF THE VARIABILITY AND CORRELATION OF MUNICIPAL EXPENDITURESi Data of Municipal Expenditures for 1902 and 1903. Under the title of Payments for General and Municipal Service Expenses by Departments, Offices, and Objects,ii the Bureau of the Census has presented the data of the expenditures for maintenance and operation of the various municipal departments for the fiscal years 1902 and 1903, for the 163 cities of the United States possessing a population of 25,000 and over. For an extended exposition of the sources and character of this data reference is made to the introductory text, accompanying the statistics of cities. It is sufficient here to call attention to a few special features of the financial statistics which distinguish them from others of their kind, especially those presented in the reports of the Department of Labor, and which give to them a significant value for the present purpose. For the first time in the actual practice of gathering and presenting on a large scale municipal financial statistics, an effort has been made to differentiate the municipal activities and to adopt a terminology in harmony with the theory and principles of modern public finance. As far as this study is concerned the most important distinction made is that between governmental and commercial functions, a distinction long ago pointed out by writers upon public finance, yet one of somewhat tardy recognition by those engaged in gathering and presenting the financial statistics of cities.
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