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legislature amended the law and changed somewhat the duties
and powers of this Board, we deem it advisable to again call
jour attention to the laws under which we now act.

" The Board of Supervisors (Review) was created by the
enactment of what is called the *New Charter Act,' passed
by the legislature on March 26, 1891.

" By this act all duties previously conferred on the City
Decennial Board of Equalization (Section 2815), the City



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256 Annual Report



Annual Board of Equalization (Section 2805), the Annual
Board of Equalization in Revision (Section 2805-fl), the City
Board of Revision (Section 1720), and the Board of Tax
Commissioners (Section 2690-^:)) were given to this Board.

" On April 16, 1900, the legislature of this state passed
two separate acts, each of which, it was afterward learned,
bore upon the duties of this Board. It was evident from the
manner in which the second act was passed that it was not
the intention of the legislature by that act to change the
powers or duties of the Board of Supervisors of the city of
Cincinnati, but inadvertently it did do so, and repealed that
portion of the acts heretofore quoted which conferred upon
the Board the duties and powers of the City Decennial Board
of Equalization, and created a new decennial board for cities
of the first grade of the first class, which of course included
the city of Cincinnati."

The result of the hasty legislation in creating a new
Decennial Board, which was necessarily plunged into its work
without any chance or opportunity of making preparation
therefor, could not have been otherwise than one of more or
less confusion, and just such confusion as would have been
avoided had the work which had been planned and mapped
out by the Board of Supervisors in preparing for the decen-
nial work been carried out without any new board interfering
therewith. We are satisfied that under the circumstances
surrounding them the members of the present Decennial
Board have done their work honestly and conscientiously,
and with as little confusion as could have been expected from
any boar*d created as it was, and compelled to do its work
without any preliminary preparation, such as had been made
by the Board of Supervisors.

The only possible manner in which a repetition of this
trouble can be avoided is by the legislature again conferring
on the Board of Supervisors all the powers of the Decennial
Board, and not again interfering with such powers upon the
eve of a decennial appraisement. This matter should recei\'e



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Board of Supervisors 257

the careful attention and consideration of all officials in any
manner interested in such legislation.

The Board held meetings in 1901 as follows :

For general purposes 113

Acting $is City Board of Revision 15

Acting as Board of Tax Commissioners 4

Acting as City Annual Board of Equalization 66

Acting as City Annual Board of Equalization in Revision. 9

207

Clerical Errors reported to the County Auditor.

Since 1892 we have reported to the County Auditor clerical
errors discovered through comparison of duplicate, platting,
and otherwise, which added to ard 9 Geo. W. McCusker Assessor

F. H. Worman Assistant

James Dolan '. **

Ward 10 Geo. Buening Assessor

Conrad Krager. Assistant

Ber. Flotemersch **

Ward 11 Wm. Kohnle Assessor

John Glankler Assistant

George Kratz **

Ward 12 Wm. D. Alexander Assessor

Philip Fox Assistant

Frank Winder "

Frederick Schardt **

Wm. Fiedler *•

Ward 13 Frank H. Smith Assessor

Chas. H. Woellner. Assistant

Chas. Mohr '«



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Board of Supervisors 271



'Ward 14 G. A. Ginter Assessor

Henrj C. Hug Assistant

N. Rueppel

"Ward 16 Wm. J. Devanney Assessor

W. C. Murray Assistant

Frank Redeker •*

"Ward 16 Wm. J. Evans Assessor

James Cooper Assistant

John Powers **

P. J. Deighan **

"Ward 17 Wm. B. Van Sandt Assessor

Thos. McAvoy Assistant

A. Feld

Wm. Phelan

Ward 18 L. L. Johnson Assessor

Neil Sullivan Assistant

C. F. Root

John L. Habig

Ward 19 Wm. Owen Assessor

John Regan Assistant

Chas. Brown

Geo. Droescher **

Ward ao Jos. W. Moflfatt Assessor

John F. Crown Assistant

Marion Long **

Alex. Kirkpatrick

Ward dl Geo. H. Mertens Assessor

Aug. G. Mueller Assistant

Frederick E. Rueckert "

George Mahley **

Ward 8d Albert Von Behren Assessor

Fred. Hutzler Assistant

John McDonnell **

Frank Maley

Ward 88 Henry Huser Assessor

J. D. Spelman Assistant

Geo. Reibel

Louis Miller

Ward 24 Walter E. Pinger Assessor

Chas. Fischer Assistan t

Anthony Schott "



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272 Annual Report



Ward 26 M. S. Turrill Assessor

Chas. Weidenbach Assistant

Geo. Hollederer "

Henry Marschheuser *'

Jacob Bohner *'

John Klenke

Ward 26 Alex. Baker. Assessor

Frank Bruner Assistant

John A. Wilson

S. K. Baum

Geo. Sauerbeck "

Wm. C. Williams

Ward 27 Arthur W. Davis Assessor

Frank Hain Assistant

Henry Kuck **

Ward 28 Daniel Koch Assessor

Aug. Reinhardt, Sr Assistant

Jos. S. Shillito

Ward 29 Adam B. Wilson Assessor

Thos. M. Moran Assistant

J. B. Gramann **

Joseph Fox '*

Chas. Woolford

Ward 30 John C. Dwyer Assessor

Pius F. Lang Assistant

Geo. E. Richards

Linn B. Boyd "

Wm. Smith

Joseph Mauderer. . . . *'

Ward 31 J. H. Asmann, Jr Assessor

Jos. J. Fanning Assistant

Aaron Newman

Henry Pfeiffer

Robert C BuchwaUer

Chas. P. Vinton

Russel D. Wilson



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Board of Supervisors 273



Board of Equalization in Revision.

The County Auditor called this Board together as a Board
of Revision to act upon such matters as were passed upon
by it while sitting as the City Annual Board of Equalization
for 1 901, and concerning which complaint had been filed as
provided by law. The session commenced on December 2d
and continued to December 30th, during which time ten
cases were presented by the County Auditor, all of which
were investigated and disposed of by this Board and report
made in due form to the County Auditor.



City Board of Revision.

Under Section 1720, Revised Statutes of Ohio, the Board
of Revision "shall meet as often as once in every month to
revise and investigate the proceedings of the council and
every department of the corporation government/' and can
prescribe forms of books, accounts, etc. ; and under Section
1765-a it is made the duty of the City Auditor *'at the end
of each fiscal year, or oftener if required by the Board of
Legislation, and also upon the death, resignation, removal,
or expiration of the term of any officer of the city, to examine
and settle the accounts of such officer,'' etc.



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274 Annual Report



During the year the honorable Board of Public Service
transmitted to us for our information twenty-five copies of
ordinances making appropriations for various purposes from
the General Fund, Contingent Account, all of which were
noted and filed.

Many meetings were held during the year at which the
City Auditor was present, and the methods of book-keeping
in several of the city departments were thoroughly discussed
and considered, and changes were ordered by this Board,
although nothing was discovered that reflected in the
slightest upon the integrity of any of the officials or others
in charge of such books. In our judgment there should be
a uniform system of book-keeping adopted, which would
apply as nearly as possible to every department of the city
government, and to that end we shall continue to direct our
attention in the performance of our duties as a City Board
of Revision. The Auditor's examination of the City Hos-
pital, Workhouse, and House of Refuge accounts were
submitted for our inspection and information, and all sug-
gestions by him in reference thereto were fully considered.

The annual inspection of the Fire Department was
attended by this Board, and when the work of inspection
was over we had only words of highest praise and approval
for that department and those in charge of it.



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Board of Supervisors 275



Tax Commissioners.

The duties of this body as a Board of Tax Commis-
sioners are to examine and revise all the financial statements
connected with tax -levy and semi-annual appropriating
ordinances submitted to the Board of Legislation by the
City Auditor, and by that Board transmitted to us, in con-
nection with those ordinances. In the tax-levy ordinance
is the percentage of levy for the various funds of the city,
exclusive of that for education. This ordinance is returned
to the Board of Legislation within ten days after its submis-
sion to us with our approval or rejection of items and total.
In event of reduction, the reason must be given. We have
had no reason to reject any such levy since last report.

The semi-annual appropriating ordinances have like-
wise been found proper, and have not been subjected to
reduction.

In this connection will be found, in their proper places,
tabulated statements from the office of the City Auditor,
showing details of taxation, as approved by this Board upon
transmission from the Board of Legislation, together with
other sources of income and annual expenditures.



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276



Annual Report



EXHIBIT A.

We present a sialement of the results of the supervision of
the tax 'levy ordinances from' 1891 to 1901^ inclusive^ as
passed by the Board of Legislation,



1891-
1892-

1893-
1894-
1895-
1896-
1897-
1898-
1899-
1900-
1901-



-Reductions
-Reductions
-Reductions
-Reductions
-Reductions
-Reductions
-Reductions
-Reductions
-Reductions
Reductions
-Reductions



by Board
by Board
by Board
by Board
by Board
by Board
by Board
by Board
by Board
by Board
by Board



of Review

of Review

of Supervisors
of Supervisors
of Supervisors
of Supervisors
of Supervisors
of Supervisors
of Supervisors
of Supervisors
of Supervisors



229,538 00

313,235 00

191,040 00

214,807 13

5,020 00

21,446 00

20,560 00



Total $995>646 13



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Board of Supervisors



277



EXHIBIT B.

Allowance for Maintenance of the City Departments for 1U<)2,

Estimated 1901 Duplicate $216,000,000.



Rate of Taxation.

For corporate purposes '3-78 mills

For school purposes 4.33 **

For county purposes 3 . 82 **

For state purposes \ 2.89 **

Total 24.82 mills



LeTy

In Mills and

Fractions



Product
of Duplicate at I
1216,000,000 I



General

Waterworks

Watch

Fire

Cincinnati Hospital
City Infirmary . . .* .
House of Refuge . .

Street-cleaning

Street-reoairing

Light../.

Workhouse

Park

Sanitary

Sewerage

Bridge

Market

Wharfage

Superior Court

Trunk Sewer

Interest and Rents. .
Sinking



Totals



0.506



1. 910
2.261
0.614



0.221
0.588



1.540
0.140
0.197
0.197
0.131



0.049
0.400
2.500
2.500



'3-754



109,296 oc



412,560 00
488,376 00
132,624 00



47,736 00
127,008 00



332,640 00
30,240 00
42,552 00
42,55a 00
28,296 00



10,584 00

86,400 00

540,000 00

540,000 00



$2,970,864 00



Receipts
other than
by Taxation,
Including
Estimated
Balances of
1901



33«.503 84

953,3' 5 oO|

169,600 oo|

5,624 00:

376 ooj

95,845 ooi

18,264 00|

107,992 00
118,000 00

23»9i' 75

32,760 00

448 00

548 00

704 00



43,000 CO

15,360 00



191,660 22
[,090,000 00



$3,198,911 81



Total



440,799 84
953,315 QO
582,160 00
494,000 00
I33,<>oo 00
95,845 00
66,000 00
235,000 00
118,000 00

356,551 75
63,000 00
43,000 00
43,100 00
29,000 00



43,000 00
15,360 00
10,584 00

278,060 22
1,630,000 00

540,000 00



$6,169,775 81



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278



Annual Report







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Board of Supervisors



279



EXHIBIT D.

General Fund^ showing Appropriations for year 1901^ Depart-
m(*nt Estimates for 190^^ and Estimates by City Auditor as
allowed by Board of legislation atid Board of Supervisors
for 1902.



Appropriation
for 1901



continobnt

Board op Pdblic Service—

Salaries

Incidentals^

CUy*t portion street iniproTements i

Condemnation

Construction and repair of steps i

City's portion of sidewalks

Removal of garbage

Care of Tyler Davidson founUin

Maintenance of town-halls—

Clifton

Westwood

Llnwood..^

Rental of Lower River road extension..
Condemnation (CinHl, Columbus, and )

Wooster Turnpike Co.), including V

judgment, costs, etc — )

Electrician—

Salaries

Incidentals..

Dead wire inspection

Enoimebb—

Salaries.

Office incidentals ^

New street-signs

Horse-keep »



Mayor—

Salaries

Office incidentals 1

Contingent fund, transportation of poor

Attendant to fountains

Repairs to fountains..

Redecorating and tinting Mayor's dep'tl .

Free Employment Bureau—
Salaries.. I

City Auditob—

Salaries..

Office incidentals \

Metal-plate signs for vehicle license

Floor covering, rugs, plastering, and )

decorating j

Contingent account



Amounts carried forward..



50.000 00

31.480 00
1,200 00
5.500 00
2,500 00
4.000 00
9,500 00

26.583 30
2,500 00

4,400 00
900 00
600 00
600 00



2,000 00
600 00
200 00



24,000 00

3,400 00

250 00

1,800 00



11.620 00

660 00

3,200 00

720 00

880 00



1,800 00



25,920 00

1,425 00

425 00



ipai

Estimates for
use in 1902



50,000 00

31.200 00
1,000 00
6.500 00
2.000 00
4,000 00

10,000 00

• 11,250 00

2,000 00

4.400 00
900 00
600 00
600 00

111,820 00



2,000 00
450 00
100 00



24,000 00
3.000 00
2,000 00
2,000 00



11,620 00
660 00
4.200 00
720 00
200 00
500 00



1,800 00

25,920 00

1,200 00

550 00

1.000 00

1,000 00



Estimates by

City Auditor

for 1902



9218,663 30 $218,690 00 S214.890 00



50.000 00

3130 00
1,000 00
5.500 00
2.000 00
4.000 00
10,000 00
« 11.250 00
1,700 00

4,400 00
900 00
600 OU
600 00

tll,320 00



2,000 00
450 00
100 00



24,000 00

8.000 00

500 00

2,000 00



11,620 00
660 00
8.200 00
720 00
200 00
500 00



1,800 00

25.920 00

1,200 00

660 00

1.000 00

1.000 00



* Provides only for payments under present contract.

t Judgment has been rendered against the city in favor of the Cincinnati, Colum-
bus, and Wooster Turnpike Company for this amount, which Includes court costs, eio.



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280



Annual Report



EXHIBIT ly -^ Continued,



Amounts brought forward «

City Tbeasubbr—

Salaries

Office incidentals

Horse-keep and buggy (Ord. No.40a0) ...
Clean'gandpaint^gofflces and furniture

CoBPORATioN Counsel—

Salaries^

Office incidentals

Costs and fees

New carpeU and fixtures, furnishings )

and renovation f

Cleaning offices



City Clebk—

Salaries ^..

Office incidentals .



Appropriation
for 1901



Board of Legislation—

Compensation of members

Expenses of committees and Inclden-I
tals, including renovation of Legis-
lative Chamber J

Justices op the Peace—

Salaries

Clerk-hire

Rents

Incidentals, janitor.t. fuel, light, etc....



Police Cocbt—

Salaries -

Salary of Acting Judge and Prosecut- )

ing Attorney ~ )

Witness and jury fees

Office and Pros. Attorney's incidentals.

SUPEBVISING ENOINEEB—

Salaries

Office incidentals



City Hall—

Salaries (janitors, watchmen, firemen. )
elevator men, etc.) /

Fuel

Incidentals, repairs, etc

Decorating corridors, first floor and \
basement I

Painting exterior brick- and wood-work

Improvements, inside decorations, etc.

Provuhd, That no bills for repairs for
over $100 and no bill for alterations
of the building of any kind be paid
unless previously ordered by Board
of Legislation.



M I8CELLANEOUS—

City printing and advertising..
Park concerts



Board op Elections—

Salaries of members and clerks

Election expense, stationery, printing.
Pay of registrars, judges, and clerks ...

Inspector of Buildings—

Salaries

Telephone and office Incidentals

Amounts carried forward.



218,663 30



13.600 00
400 00
400 00
850 00



19,240 00

700 00

6.000 00

600 00

100 00



10.000 00
200 00



16,850 00
1.470 00



10,000 00
3,000 00
2,1U0 00
1,200 00



13,100 00
600 00

600 00

750 00



2,500 00
:V)0 00



30,943 02

4,056 38
5.100 00

1,500 00

1,000 00



12.000 00
1,000 00



7,800 00
1,500 00



12.900 00
1,000 00

9400,573 30



Department

Estimates for

use in 1902



218.690 00



13,600 00
400 00
400 00



19,240 00

700 00

6,500 00

300 00



10.000 00
200 00



16,120 00
1.200 00



10,000 00
3,000 00
2,100 00
1,200 00



13,100 00

600 00

750 00
750 00



3,100 00
1,176 00



30.819 84

4,500 00
5.400 00



Estimates by

City Auditor

for 1902



1,200 00



12,000 00
1,000 00



7,800 00
6.000 00
13,740 00



13,500 00
9U0 00



9419,945 00



214,890 00



13,600 00
400 00
400 00



19,240 00

700 00

6,500 00

300 00



10,900 00
200 00



16,120 00
1,200 00



10.000 00
3.000 00
2,100 OO
1,200 00



13,100 00

600 00

GOO 00
750 Ol>



3,100 00
.^50 00



30.819 S4

4,500 00
5,400 00



1,200 00



10,000 00
1,000 00



7.800 00
6,000 00
13,740 00



14.600 00
90O 00



$414,609 84



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Board of Supervisors



281



EXHIBIT ly— Continued.



Amounts brouf^ht forward. ..

TATIONERY STOREKBRPRR—

stationery, etc

Salary



Vharfage—

Salaries

Labor and materials for cleaning and \
repairs j

Sprinkling

Incidentals (telephone, tools, rent ofl

office. Htationery, etc I

(Sprinkling

I Labor, stone, graveK etc. (exclusive)
; of salaries of wharfmaster and asais- 1
I tant and miscellaneous expenses, (
\ ander direction of wharfmaster ...J

Joard of Supkrtisors—

Salaries of members

Salaries of secretary and clerks

Revision (attorney's and stenogra- )

pher's salaries) /

Revision (examinations, etc.)

Tax Commission (salaries)

Incidentals

Inspector Stationary Engineers^

Salaries

Incidentals, telephone, etc



Appropriation
for 1901



100.573 :»



(vVO 00
(iOO 00




jrp'T Track Elevation and Suhways—

Salaries..,



Surveying instruments and drawing)

materials )

omce and field incidentals



6,000 00
1.500 00

500 00

1,750 00
300 00
150 00



3,600 00
370 00



Total.,



$426,149 40



Department

Estimates for

use in 1902



419,945 00



7.000 (K)
<iOO 00



2,220 00



395 00
475 00

1.800 00



6.000 00
1,500 00

1,000 00

2,000 00
300 00
150 00



X 3,940 00
550 00
480 00



$44>f,395 84



Estimates by

City Auditor

for 1902



414,609 H4



r.OOO 00
600 00



2.220 00



395 00
475 00

1,800 00



6.000 00
1,500 00

500 00

1.750 00
300 00
150 00



2.500 00
550 00
460 00



• $440,799 84



'^^ Partial allowance only, balance taken from Wharfage Fund.
t Under supenrision of the Board of Public Service.

^Includes salaries of two rodmen, for which no provision had been made by
statute or ordinance at the time of making this estimate.



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282



Annual Report



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Digitized by VjOOQ IC



Board of Supervisors



283



EXHIBIT F.
Expenses for the Year 1901,



BOABD OF felUPBBVISOBS.



Memben

Secretary and clerks

Plattinff

Btationery and printing

Telephone

Postage

Daily papers (used in the Board's work).

WeeklT Law BuUetin

Court Index

City directories

Sundries



OITT ANNUAL BOABD OF
BaUALIZATION.



Clerical

Postage

Statlonerr and printing

Carriage-hire and carfare in Tiewing property.
Incidentals



BOABD OF TAX 00MMI88I0NBB8.



Clerk .



Grand total..



Paid
by County



8.983 87

4.130 25

8,6A9 00

169 90

(30 00

10 00

•22 20

5 00

15 00

12 00

1 73



117,078 95



3,016 00
:« 10
29 75
101 11
69 00



$8.250 96



920,329 91



Paid
by City



5.989 25
1,025 00



25 00



$7,a39 25



300 00



17,389 25



Total



14,973 12

5.155 25

8.669 00

169 90

60 00

35 00

22 20

5 00

15 00

12 00

1 73



$24,118 20



3,016 00
.15 10
29 75
101 11
69 00



93.250 96



300 00



$27,668 16



OITT A88B880B8 FOB 1901.



Thirty-one i

One hundred and one assistant assessors .



4.895 00
10.605 00



$15,000 00



Digitized by VjOOQ IC



284 Annual Report



Suggestions for Legislation.

While sitting as a Board of Equalization, under the law
as it now exists the Board has full power to hear evidence as
to tax returns, and make such additions and reductions as
the testimony may warrant. However, there is no authority
vested in the Board of Supervisors to compel the attendance,
of persons who are cited to appear before the Board, if for
any reason they see fit to decline. That power is vested
alone in the Probate Court, and it is necessary for this Board
to appeal to that court where its citations are ignored or
parties refuse to testify after appearing. The law should be
so amended as to give to the Board of Supervisors not only
the power to compel the attendance of parties who are cited
to appear before it, but also the power to require them to
testify, and upon refusal to commit for contempt or otherwise
punish for such refusal. If that power is vested in boards
of equalization, then would the work of such boards not only
be expedited, but the results achieved would be no doubt
more satisfactory to all concerned. This should certainly
receive legislative attention at the earliest opportunity.



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Board of Supervisors 285



The Question of Taxation.

There is no subject which should receive more careful and
considerate thought than the subject of taxation, and certainly
there is no field which affords greater opportunities for leg-
islative action. In this state the constitutional provision
requiring that all property for the purposes of taxation be
assessed by a uniform rule at its true value in money has
been a great obstacle by reason of the former construction
placed thereon, in the way of simplifying the laws and making
possible the establishment of a system of equality that would
fairly distribute the burden of taxation. However, it has
been contended, and we think properly so, that the state
legislature under the general power of taxation conferred
by the constitution could so classify what is known as per-
sonal property as to bring about far better results than were
obtained under the former strict construction of the consti-
tution. So far as equality in the valuation of real property
is concerned no legislation is required, for that is a verj^



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