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of the whole, item by item, and are again gone over in general session before their final adoption. By reason of the triple examination of the budget required by the charter, closing with the careful scrutiny given to every item by the Board of Estimates, frauds have been almost unknown in Detroit's financial affairs and the tax levy has been remarkably free from extravagant appropriations. An additional check upon the departments is found in the charter provisions that no money shall be expended in excess of the appropriations, and no moneys shall be transferred from one fund to another. Under this system the tax levy has been kept down to the moderate figures shown in the following table, covering the past five years:

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In the last two years the annexation of new territory added a larger percentage to the cost of the city government than it did to the assessment roll. Additional amounts for schools, the boulevard and other permanent improvements were raised by the issue of bonds. But even with this the appropriations are believed to be less in proportion to the population than those of any other large city in the country.

The net debt of the city July 1, 1907, was $5,184,054, and there were besides $824,000 in bonds authorized but not issued. If these are all used, the debt will still be $712,000 within the prescribed 2 per cent. limit. It may be remarked that the debt is only about one-third that of Buffalo and one-fourth that of Cleveland, lake cities of the same class as Detroit.

For payment of that portion of the debt that was incurred previous to 1902 the current receipts of the sinking fund make ample provision. For the payment of the later bonds a sinking fund is provided by a tax of 22 per cent. of the face of the bonds in each annual tax levy.

MISCELLANEOUS FACTS.

In brief space may be summed a few additional facts.

The city has an area of 41 square miles, with 670 miles of street, of which 340 miles are paved.

It has 190 miles of public sewers and over 400 miles of lateral sewers.
Public parks and parkways, 28; 1,181 acres; value, $7,428,900.

Police Department, 604 men, 6 matrons, 14 police stations; value of buildings and lots, $318,900.

Fire Department, 537 men, 28 engine houses, II ladder trucks and houses; cost of buildings and lots, $643,735.

School buildings, 85; public school pupils, 44,800; teachers in public schools, 1,084; value of school buildings and lots, $4,739,770.

Public library, 228,500 volumes.

Electric lighting plant owned by city; arc lights, 3,241; incandescent lights, 17,527; cost of plant, $1,034,128.26.

Water Works owned by city; supply brought from Lake St. Clair; capacity, 152,000,000 gallons; daily average pumped, 61,357,019 gallons; cost of plant, $7,076,946.84.

Street railways, city and interurban, owned or operated by one company, 741 miles.

Building permits 1903, calendar year, 2,894; estimated cost, $6,912,600; in 1906, permits, 4,705; cost, $13,282,350.

Post Office receipts 1903, $1,011,571; in 1906, $1,515,407.

THE BOARD OF COMMERCE.

A potent influence in the business and civic life of Detroit is the Board of Commerce, whose existence is almost coincident in time with the period of the city's most rapid growth. The Board was formed by the combination of three other commercial associations, and completed its organization June 30, 1903. It includes in its membership representatives of all the large manufacturing corporations and mercantile firms, bankers, capitalists, retired business men and members of all the learned professions. It has been instrumental in bringing many new factories here; in creating the best possible industrial and municipal conditions; in securing favorable freight rates and close railroad connections. Having civic as well as commercial purposes, it has inaugurated movements for beautifying the city; has aided in maintaining a low rate of taxation, and has been responsive to every effort to secure clean and capable municipal administration in all departments. It works mainly through committees, for whose membership it has been able to command the services of many of the most capable business and professional men in the city. It has aimed to foster civic pride and to aid in the creation of such residential, civic and industrial conditions as to verify its motto, "In Detroit-Life Is Worth Living."

RENOWNED FOR ITS BEAUTY AND HEALTHFULNESS.

The Board of Commerce recently offered a prize for the best article upon Detroit. The award was given to Mrs. P. H. Zacharias, whose article contains many valuable facts concerning the history, development, and advantages of the city. The following extracts pertaining to the attractiveness of Detroit as a place of residence, a health and pleasure resort, a convention city, and a business and manufacturing center are timely and interesting:

"Detroit is famed for its beauty and hospitality among those who hold conventions. Scarcely a year has passed in which some national assembly, political, social, scientific, religious or artistic organization has not held itself in readiness to accept an invitation from the delightful and accessible Detroit. Indeed, every year sees some two or three hundred conclaves of various sorts holding forth.

"Detroit is a delightful place in which to live; indeed, 'In Detroit— Life is Worth Living.' Seekers after rest, those who desire to escape from the toil, the heat, the grime and soot of the cities of the East, South and West, naturally come to this beautiful, health-giving place, with its broad, shaded streets, and its miles upon miles of homes, with their well-kept lawns and flower gardens. From all quarters of the earth people come seeking health and comfort, to a city where they are sure of a hearty welcome, for the 'latch-string' is always out.

"To fully realize what the opportunity for outdoor amusements means to the people of Detroit, one should spend a Saturday on the river, in the parks, or amid the living-tide that ebbs and flows aboard the electric cars, the

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trains, the steamers. Men, women and children, babies in arms, babies in carts, babies in all forms, styles and colors, are there breathing the pure air, taking into their lungs the life-giving breath from the cool surface of Lake St. Clair and other bodies of water. We have much to be thankful for in Detroit; its freedom, its pure air, pure water, its happy homes, and its prosperous, honest citizens, sons of toil and capitalists. It is a city where men live and let live, where the poorest have within their reach the pleasures the rich come thousands of miles to enjoy.

"To specify in what Detroit stands preeminent, and be faithful in the details, would be to write the history of nearly all the lines of principal manufactures. Detroit has excelled in everything that has been specialized. What has been the result? Prosperity. Prosperity of a lasting nature.

"Too much praise cannot be given business men who have earned a reputation like that conveyed by the magic words, 'Made in Detroit.' Having already passed the 400,000 mark in population, Detroit has now taken its place among the great cities of the country, and the sign 'Made in Detroit' is accepted everywhere as a guarantee of excellence. This shows that the manufacturers and merchants are wide awake and progressive. It is no wonder under those circumstances that trade seeks the City of the Straits. It is not remarkable that from the East, West and South buyers are coming to Detroit for the goods they formerly went to other cities to secure. The result of this growth has been to establish at Detroit the largest manufactories for non-proprietary medicines, the largest stove factories, the largest automobile center, the largest varnish factories, the largest paint manufactories, largest cigar factory under one roof, the largest salt and soda industries, largest malleable iron works, largest seed house, a factory having half the capsule output of the United States, and some of the largest, fastest and most luxuriant excursion steamers in this country.

"This is the Detroit of today, where the rights of all are respected, rich and poor alike. Life in Detroit is worth the living."

THE BOOK OF DETROITERS

PERSONAL SKETCHES

ABBOTT, Charles Stewart, lawyer; born, Lapeer, Mich., Nov. 3, 1872; son of Austin and Mary J. (Ostrum) Abbott; educated in public schools of Lapeer, Ann Arbor High School and University of Michigan, graduating, LL. B., 1897; married at St. John's, Mich., 1894, Merrie Hoover, who was prosecuting attorney of Ogeman Co., Mich., 1898-1901. Began practice in Ogeman Co., Mich., 1897; removed to Detroit, 1899, and has since continued in practice as member of the firm of Abbott & Abbott; general counsel and director National Casualty Co., Phoenix Preferred Accident Insurance Co., Imperial Casualty Co. Republican. Presbyterian. Member Detroit and Michigan State Bar associations. Member I. O. O. F., Knights of Pythias. Recreation: Horseback riding. Office: 823-825 Majestic Bldg. Residence: 84 Piquette Av.

ABEL, Frederic Laurence, musical director; born, Huron Co., O., Aug. 29, 1857; son of Frederic and Nancy (O'Cleary) Abel; educated in public schools of Milwaukee, Chicago and Detroit; was instructed in music by his father, Frederic Abel, and at Dr. Hoch Conservatory of Music, Frankfort-on-the-Main, Germany; married at Detroit, Feb., 1895, Mary Leggett. Served as clerk in office of R. G. Dun & Co., Milwaukee; removed to Detroit and acted as shipping clerk in wholesale grocery house of John Stephens, 1873-75; entered upon an extended course of studies in music and spent several years in Europe, returning to Detroit, 1881; instructor Detroit Conservatory of Music, 1881-1900; assisted in organizing the Michigan Conservatory of Music, Sept., 1900, of which is director, secretary and treasurer. Enlisted as member of Co. A, Ist Battalion, Michigan National Guard; has been continuously in the service and holds rank in the guard of major, and adjutant general, 1st Brigade; served in Spanish-American War as Ist lieutenant and adjutant 31st Michigan Infantry. Republican. Episcopalian. Member Music Teachers' National Association. Mason (32°), Knight Templar, Shriner. Member Society of Foreign Wars. Recreations: Automobiling and farming. Office: 113 Washington Av. Residence: 1477 Grand River Av.

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