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10 MISSOURI BOTANICAL GARDEN. 
INCOME, TAXES. 
When the Trustees were charged with their duties the 
revenue property was appraised at $1,241,274.00,— 
much of it being unimproved real estate, yielding little if 
any revenue and burdened by taxes which year by year 
have become more oppressive. By gradual increments the 
gross rents have grown 324%, from $91,258.32 in 1890 
(when the general taxes were $22,470.53) to $120,742.94 
in 1905, the general taxes meantime having increased to 
$36,397.57, or 62%,—nearly double the percentage in- 
crease in rents. 
Special street and sewer taxes average $10,075.75 per 
year for the entire sixteen years, in addition to unusual 
large expenses for sewer and street improvements, averag- 
ing $47,360.05 for each of the last two years. The average 
annual cost of insuring the revenue property and keeping 
it in suitable repair has amounted to $12,940.94. Com- 
missions and necessary legal and other occasional expenses 
have averaged $2,336.75, and the office expenses of the 
Board average $5,000.00, per year, — leaving an average 
net income, nominally available for the purposes of the 
Garden, of $52,261.85. Out of this, however, no less 
than $137,384.22, an average of $8,586.10 per year, has of 
necessity been reserved and has been ultimately entirely 
spent for street and other purposes apart from the Garden 
itself, to which the remainder, except for special bequests, 
has been devoted for improvement or maintenance. 
TESTAMENTARY CHARGES. 
The testamentary provisions of the founder of the 
Garden constituting fixed charges on the revenue are: (1) 
Maintaining a net income of $3,500.00 from property 
deeded during his lifetime to Washington University for 
the support of the School of Botany; this has resulted in 
