ESTATE TAXES. The estate tax, which is in lieu of the tax imposed non-resident of the United States, and, with the by the Revenue Act of 1924, is imposed upon the exception of a material reduction in the rates su transfer of the net estate of every decedent dying other important changes, is substantially a reafter the passage of the law, whether a resident or actment of the tax imposed by the 1924 act. RATES EFFECTIVE AFTER PASSAGE OF 1926 ACT. Rate of Tax Tax Tax. (1). (2). Rate Net Estate. of Tax Тах. (1). Tax Net Net Rate Taz (2). is per The tax on all over 10.000.000 20 Cent first column; tax (2) is on total amounts in first colu RETURNS OF RESIDENT DECEDENTS, JAN. 1 TO DEC. 31, 1925. The figures in last column show average tax rate. RETURNS OF NON-RESIDENT DECEDENTS, JAN. 1 TO DEC. 31, 1925. Year. No. Tax. Year. No. Net Income. Tax. A Av. Total. Av. Dolls. 1916. 1917. 489,089 2,774,035,148 5,672 251,785,795 515 1922. 1,102,748 4,110,588,989 3,727273,960,079 1918. 559,753 2,719,713,784 4,859 354,263,417 633 1923. 1,221,654 4,565,314,898 3,737 192,311,565 1919. 683,085 3,436,343,179 5,031 399,792,351 585 1924. 1,215,640 5,144,766,182 4,232236,774,567 1920. 1,047,634 4,030,623,696 3,847 286,607,280 274 The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the subsequent years they are from returns of $1,000 and over. in the State of New York, in 1924, the number of D persons who reported income of $10,000 and was, by chief counties-Manhattan (N. Y. Com 33,005; Kings, 6,770: Westchester, 4,162; Erie, 2. Queens, 2,197; Nassau, 1,700; Monroe, 1,556; B 963; Onondaga, 833; Suffolk, 695; Albany, 631 Property: Rents and royalties Dividends. Total.. Total income General deductions. Net income SOURCE OF INCOME. Personal service: Salaries, wages, commissions, bonuses, directors' fees, etc. Business, trade, com'ce, partn'ships, farming, & profits from sales of real estate, stocks, bonds, & other prop Total Property: Rents and royalties. Dividends. Total. Total Income.. General deductions Net Income. 3,010,404,924 3,958,670,028 4,630,455,322 6,708,344,984 4,488,751,296 7,607,107,930 12,897,846,872 17,464,037,635 643,802,657 684.343,399 975,679,666 1,019,094,265 2,136,468,625 2,848,842,499 2,468,749,244 2,453,774,825 3,861,150,687 4,469,901,354 4,847,914,601 4,973,648,190 8,349,901,983 12,077,009,284 17.745,761,473 22,437,685,825 2,051,324,363 885,763,077 1,821,122,118 2,578,194,377 6,298,577,620 11,191,246,207 15,924,639,355 19,859,491,448 5,927,327,538 4,170,363,591 5,258,250,071 8,095,614,926 21,197,700,892 17,983,532,756 18,952,242,862 22,872,422,382 1,047,423,738 1,177,957,882 1,224,928,998 1,912,213,859 1,709,299,428 1,690,338,895 2.030.517,413 2.762.866,525 2,735,845,795 2,476,952,399 2,664,219,081 3,559,924,264 5,492,568,961 5,345,249,176 5,919,665,492 8,235,004,648 26,690,269,853 23,328,781,932 24,871,908,354 31,107.427.030 2,954,640,670 3,751,569,404 3,535,695,820 4,771,089,187 23,735,629,183 19,577,212,528 21,336,212,534 26,336,337.843 ALIEN INVESTMENTS HERE AND AMERICAN CAPITAL ABROAD. American citizens and domestic corporations in 1922, to the number of 36,205, reported income from sources in foreign countries to the amount of $117,686,111, on which they paid $11,421,856 income taxes abroad. In the same year, 5,930 aliens and foreign corporations reported income totaling $75,263,655 from sources within the United States and its possessions, on which they paid $5,834,139 Federal income taxes in this country. THE CAPITOL AT WASHINGTON. The Capitol is situated in latitude 38° 53′ 20.4" north and longitude 77° 00′ 35.7" west from Greenwich. It fronts east and stands on a plateau 88 feet above the level of the Potomac. The southeast cornerstone of the original building was laid on Sept. 18, 1793, by President WashIngton, with Masonic ceremonies. It is constructed of sandstone from quarries on Aquia Creek, Va. The original designs were prepared by Dr. WIIllam Thornton, and the work was done tunder the direction of Stephen H. Hallet, James Hoban. George Hadfield, and B. H. Latrobe, architects. The north wing was finished in 1800 and the south wing in 1811. A wooden passageway connected them. On Aug. 24, 1814, the interior of both wings was destroyed by fire, set by the British. The damage to the building was immediately repaired. In 1818 the central portion of the building was commenced, under the architectural superintendence of Charles Bulfinch. The original building was finally completed in 1827. Its cost, including the grading of the grounds, alterations, and repairs, up to 1827, was $2,433, 844.13. The cornerstone of the extensions was laid on July 4, 1851, by President Filmore, Daniel Webster officiating as orator. This work was prosecuted under the architectural direction of Thomas U. Walter till 1865, when he resigned, and it was completed under the supervision of Edward Clark. The material used in the walls is white marble from the quarries at Lee, Mass., and that in the columns from the quarries at Cockeysville, Md. The House extension was first occupled for legislative, purposes Dec. 16, 1857, and the Senate Jan. 4, 1859. The value of the Capitol Building and Grounds, Oct. 14, 1911, was as follows: Building, $15,000,000; grounds, $10,400,000; total, $25,400,000. The entire length of the building from north to south is 751 feet 4 inches, and its greatest dimension from east to west 350 feet. The area covered by the building is 153,112 square feet. The Dome of the original central building was constructed of wood, covered with copper. This was replaced in 1856 by the present structure of cast iron. It was completed in 1865. The entire weight of iron used is 8,909,200 pounds. a bronze statue of The Dome is crowned by Freedom, which in 19 feet 6 inches high and weighs 12,985 pounds. It was modeled by Crawford. The height of the Dome above the base line of the east front is 287 feet 5 inches. The height from the top of the balustrade of the building is 217 feet 11 inches. The greatest diameter at the base is 135 feet 5 inches. The Rotunda is 97 feet 6 inches in diameter, and Its height from the floor to the top of the canopy is 180 feet 3 inches. The Senate Chamber is 113 feet 3 inches in length by 80 feet 3 inches in width and 36 feet in height. The galleries will accommodate 1.000 persons. The Representatives' Hall is 139 foet in length by 93 feet in width and 36 feet in height. The room now occupied by the Supreme Court was, until 1859, occupled as the Senate Chamber. Previous to that time the court occupied the room Immediately beneath, now used as a law library. The value of the Senate and House Office Build: ings and Grounds is as follows: Senate Building. $3,732,078; grounds, $746,111; total, $4,478.189. House Building, $3,342,011; grounds, $743,452total, $4,085,463. The Capitol faces toward that part of Washington which, long ago, was the centre of official residences. In later years these have moved into the northwest part of the city, in the rear of the Capitol. burial. COST OF GOVERNMENT IN CITIES OF ABOVE 30,000 POPULATION. The total population of the 248 cities of 30,000 / mothers, and $1,927,946 for soldiers' relief and population and over under the census of 1920 was 36,674,220 which had, it is estimated, Increased to 39,172,168 by July 1, 1923 (35.4 per cent. of the total population of the United States). The total land area on July 1, 1923, was 3,471,591 acres. For these cities during 1923, as reported by the Bureau of the Census, the total receipts were: Revenue, $2,132,309,613; non-revenue, $2,404,030,021. The total payments were: Governmental cost, $2,361,049,079; non-governmental cost, $2,157,139,714. The excess of governmental cost payments over revenue receipts were $228,739,466. Of the revenue receipts taxes brought in: On general proрerty. $1,375,725,557; special, $48,754,207; polls, $3,853,202; and on business and non-business license, $56,658,824. Earnings of public service enterprises totaled $222,849,216, while the expenses of public service enterprises totaled $131,054.782. Interest called for $227,854,879. Dog licenses brought in a revenue of $965,089. The total cost for the year 1923 in these 248 cities for the police was $135,838,430; for the fire departments, $107,155,788 plus $4,059,341 for its water service; for militia and armories, $1,349,619; for conservation of health, $31,196,673, of which $8,094,875 was for prevention and treatment of tuberculosis and $8,433,051 for other communicable diseases; and for medical work for school children $3.935.568, with $2,085,540 for other conservation of child life. The total cost in these cities in 1923 for gewers and sewage disposal was $16.164,846: for other refuse collection and disposal $34,078,011; and for street cleaning, $45,569,524. The total cost of highways was $119,964,151, of which $34,966,819 was for street lighting and $8,277,310 for snow and Ice removal. For charities the total cost was $78,783,259, of which outdoor poor rellef accounted for $8,063,749; poor in institutions, $9,493,890, and care of children $8,272,348. General hospitals cost $27,671,956, and the care of the insane in institutions, $6,462,923. Corrective institutions for adults cost $9,121,423; and for minors, $3,256,360; and probation boads, $1,618,807. For education the cost was $521,372,983, of which $504,507,975 was for schools; and $16,865,008 for libraries. For recreation $43,548,822 was spent in 1923, of which $28,478,170 was for parks and trees. The 248 cities also paid out for pensions a total of $9,655.813 for policemen: $7,477,909 for firemen, $9,258,631 for school employees, $8,775,399 for The per capita from all revenue receipts was $54.43, of which $35.12 was from taxes on general property. The per capita governmental costs were $60.27; per capita interest payment, $5.82; and per capita excess of governmental costs over revenue receipts, $5.84. The police cost $3.47 per capita; fire department, $2.84; conservation of health, $0.80: sanitation, $2.55; highways general expenses, $2.89; repair, $0.17; charities, hospitals and correction, $2.01: schools, $12.88; libraries, $0.43, and recreation, $1.11. The total value of the public property-lands, buildings and equipment of the 248 cities at the end of 1923-was $4,215,723,871, of which that used for general government was valued at $293,321,381; police, $44,580,113; fire department, $148,309,878; other protection, $39,401,551; conservation of health, $37,666,149; sanitation, $154,632,802; highways, $30,878,106: charities, hospitals and correction, $204,162,041; schools, $1,468,577,249; libraries, $133,714,580; recreation, $1,551,007,720 (New York City alone $822,039,420); municipal service enterprises, $51,102,587; all other, $54,853,975. The! total value of land, buildings and equipment of public service enterprises was $2,232,659,391, of which water supply systems accounted for $1,511,573,695; electric light and power and gas supply systems, $98,597,097; markets, $35,935,964; and all other, $586,552,635. The total net debt of these 248 cities at the end of 1923 was $3,876,379,508 ($98.96 per capita); the total assessed value of property subject to the general property tax was $55,122,289,085 ($1,407.18 per capital), of which $43,982,895,740 was real and $10,560,938,922 was personal. Bank stock subject to special property tax in certain cities (in Connecticut, Maine, Maryland, Massachusetts, New Hampshire, New Jersey and New York) totaled $1,324,209,313 ($937,914,783 in New York City alone). The levy of the general property tax was $1,676.707,061 ($42.80-per capita). The increase of the cost of government in 146 cities, being only those which were in the above 30,000 class in 1903, is here given: Net Pet. Revenue Over YEAR. Receipts. 1903. 1923...$1,877,564,829 328 1919... 1,103,665,750 151 1913. 802,565,390 83 1909. 663,379,686 51 1903... 439,126,753 Net Pet. Governmental Over Costs. $2,066,234,164 302 1,113,599,879 912,390,262 1903. 117 77 761,562,037 48 514,189,206 SOBRIQUETS OR BY-NAMES OF CITIES IN THE UNITED STATES. Albany-The Capital City. Atlanta-Gate City of South. Baltimore-The Monumental City. Birmingham-City Beautiful. Cleveland-The Forest City. Denver-The City of the Plains. Pittsburgh-The Iron City and St. Paul Saintly City, Gem City. Minneapolis-City of Lakes. Springfield, Ill. -The Flower City. cent Distances. erly Love and The Quaker City. Worcester-Heart of Bay State. UNITED STATES NAVAL OBSERVATORY, WASHINGTON, D. C. The Naval Observatory at Washington, D. C., sends out daily at noon and at 10 P. M., Eastern Standard Time, the time signals which establish standard time for the country and enable the mariner at sea to ascertain his chronometer error and his longitude. The noon signals are transmitted by the Naval Radio stations at Arlington (two wave lengths), Annapolis, Key West, and San Diego, Cal., and by the Western Union and other lines throughout the United States. The 10 P. M. signals are sent by Arlington and Annapolis only. The Navy Chronometer and Time Station at Mare Island, Cal., sends out radio time signals from the Tiburon Naval Radio Station at noon and 10 P. M. 120th meridian time. Special signals are sent by the Naval Observatory for use of U. S. and foreign scientific institutions, astronomical work, surveying, eclipse and longitude expeditions. At the Naval Observatory is carried on the administration for the development, supply, upkeep. repair, and inspection of navigational, aeronautical, and aerological instruments for the ships and aircraft of the Navy. The Naval Observatory maintains continuously observations for absolute positions of the fundamental stars, and the independent determination, by observations of the sun, of the position of the ecliptic and of the equator among the stars, and of the positions of the stars, moon, and planets with reference to the equator and equinoxes, in order to furnish data to assist in preparing the American Ephemeris and Nautical Almanac and Improving the tables of the planets, moon, and stars. At the same time this department furnishes the observations for determining the time. |