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making its total resources $261,244 34. From this amount there was paid for interest $223,856 34, leaving in hand $37,388.

The following table exhibits the valuation of property and the rate and amount of taxes for the past ten years:

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The population, the receipts and expenditures, and the amount of debt for the fiscal years ending Feb. 28, are shown in the following table:

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1864.

1865.

210.000

$712,478

$166,853

$879,331

$584.202 $3.445,000

215.000

671,911

129,892

701,803

588.936

3,719,000

225,000

$65,405

181,719

1,047.124

575,291

3,719.000

230,000

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180,000 991,776
200,000 938,306 432,915 1,371,221 1,221,954 3,840,000

The following shows the receipts and expenditures in more detail for

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The school funds are not included in the above statements. The following shows the receipts and expenditures on account of schools for the

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The tax levy, State and County, for these schools was 1.7 mills on the

dollar, and the tax amounted to $339,267 50, of which $322,419 07 was for the common schools, and $16,848 41 for the colored schools. Up to Feb. 28, 1865, only $80,000 had been received into the treasury, leaving $259,267 50 due. The school year, however, terminates on the

30th of June.

The receipts and expenses on school account for the ten years last past were as follows:

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The city water works are administered by a special board. Their cost to the city, as before stated, was $875,000 in bonds. They furnished on the average, in 1864–65, 5,185,903 gallons of water per diem. The income from water rents, etc., was $184,051, and the expenditures $78,036, leaving a balance of $106,015, which pays the interest on the water debt, and leaves something towards the final extinction of the water bonds. For each 1,000 gallons the revenue is 9 5-8 cents, and the cost to the city 41-8 cents, leaving a profit of 5 1-2 cents. The pumping is done by steam power.

Compared with the water works of other cities the results are as fol

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ANALYSES OF RAILROAD REPORTS. NO. 4.

8.-CINCINNATI, HAMILTON, AND DAYTON RAILROAD.

THE Cincinnati, Hamilton and Dayton Railroad extends in a very direct line from Cincinnati on the Ohio River, via Hamilton to Daytonwith a double track throughout-a distance of about 60 miles. The company has also constructed a separate track for the use of the Atlantic and Great Western Railway Company, at a cost of a million dollars. Though a short road it is among the most important in the American system, being one of the main avenues into Cincinnati from the North, receiving at its northern terminus, and also at Hamilton, several important lines which it continues into the city.

This road occupies a very favorable position, passing as it does through

a country thickly populated, with cities of great importance at its termini and also on its line. Out of the fourteen years of its existence there have been only two years in which no dividend was distributed, and in those the necessary amount was earned, but withheld to pay off debts then due. In all, twenty dividends have been paid, amounting to 88 per cent on the shares in existence at the time of payment, and also a stock dividend of twenty per cent. This success is not due alone to its position, but much, of course, is the result of good management.

The reports of the company are less explicit than they ought to be in relation to the business of the road. The number of passengers, however, has been given yearly, also some account of the number of engines, and the mileage made by them. The number of passengers carried on the road, and the earnings therefrom, for the past 13 years have been as follows:

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The reports are too irregular in their freight returns to make them of any statistical value. The average tonnage for the last ten years has been about 250,000 tons, ranging from 225,000 to 275,000 tons per annum. The earnings from freight for each year since the completion of the road are given in a subsequent table.

The financial condition of the company, as exhibited on the balancesheet at the close of each fiscal year, is shown in the following statement:

Fiscal

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years.

capital.

Bonded
debt,

1851-52

$1,463,325

$583,000

$75,649

1852-54

1,694,000

906,000

317.219

Total Amounts. $2.158.710 2 989,691

1533-54

2,100,000

862,000

415,949

156,355

8.564,364

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The road account for 1863-64 included $657,762, and for 1864–65,

3,361,949 499,086 303,860 138,147
3,897,229 593,209 344,551 176,090

$1,010,989-the cost of the six-foot track for the accommodation of the Atlantic and Great Western Railway Company.

The following table shows the earnings and expenses of the road from its completion and opening, on the 30th September, 1851, to the close of the fiscal year 1864–65:

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1863-64.

1864-55.

348,893 446,633 81,878

457,163 526.758 99,407
546,810 614,945 80,102 1,241,857 738,629 503,228

The profit and loss account for the same years is shown in the follow

ing table:

877.404

390,937

486,467

1,083,328

551,507

528,821

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1860-61.

1861-62.

1862-63.

1863-64..

1864-65.

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150,906

259,010 23,689

161,685 270,598 59,116 222,247 337,891 148,566 239,964 366,474 162,347

282,699 11,519 96.585
329.714 13,706 95,031
486,467 22,042 93.602
528,821 33,130 93,380
503,228 62,430 112,170 257,895 483,737 19,491

In the total of disbursements are included sundries not otherwise accounted for. In 1864-65 the large sum of $51,242 is thus disposed of, the same being chiefly payments on account of damages from a collision. The dividend paid in May, 1865, was the 20th since the road commenced operations. The rate per annum has been as follows:

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And in 1864-65, there was also paid a stock dividend of 20 per cent in compensation for earnings loaned to the Dayton and Michigan Railroad Company.

The cost of the road and equipment per mile and the earnings, expenses and profits per mile as deduced from the foregoing are shown in the annexed table:

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The Cincinnati, Hamilton & Dayton Railroad shares are so seldom quoted or sold at the New York stock boards that we are unable to compile a table similar to those which have accompanied the reports of the roads we have previously analyzed. The stock of this company, however, is not with ordinary good management likely to fluctuate greatly as its actual value is well known.

The Cincinnati, Hamilton and Dayton Railroad Company was chartered by the Legislature of Ohio by an act passed March 2, 1846. The division south of Hamilton was put under contract in December, 1849, and the northern division in July, 1850. Construction of the southern division was commenced in March, 1850, but owing to the prevalence of cholera in the Little Miami Valley the work was suspended and not resumed until the following September.

The work was now prosecuted with redoubled vigor and every day resulted in progress; and so rapidly was the grading done and the track lavers followed that by September 18, 1851, one year after resuming operations, the road was so far completed as to admit of a passenger train passing from Cincinnati to Dayton, and on the 50th of the same month the road was formally opened for travel. Before the close of the year regular freighting was also commenced.

The company have always had operating contracts with all the roads connecting with their own. A closer alliance, however, was found necessary to work the lines economically, and with this view a contract was concluded in 1860 between the Cincinnati, Hamilton and Dayton Company and the Little Miami, the Columbus and Xenia and the Dayton, Xenia and Belpre Companies for working their several roads on joint account for a period of twenty years. This contract became operative on the first of April of the same year, and has been an eminent success.

In 1863 the company assumed a lease in perpetuity of the Dayton and Michigan Railroad and equipment at an annual rental equal to the interest on a fraction less than $22,000 per mile. The connection of the roads at Dayton is such as renders the leased road fairly a continuation of the road from Cincinnati. It extends from the fertile valley of the Big Miami, over one hundred and forty miles to Maumee Bay, on Lake Erie, making with the Cincinnati, Hamilton and Dayton Railroad a line of two hundred miles between Cincinnati and Toledo, a shorter route than any other existing between Cincinnati and the lake.

Presenting the best approach to Cincinnati from the north, the Cincinnati, Hamilton and Dayton road was adopted by the Atlantic and Great Western Company to continue their line from Dayton to Cincinnati where it connnects with the Ohio and Mississippi Railroad. For this purpose this company laid down extra rails for a broad guage road, and provided enlarged accommodations for the convenience of the Great Western Company's business. These improvements were completed at a cost of a million and a half of dollars, aud brought into use in May, 1865. To meet expenditures of so large an amount the company sold

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