

APPORTIONMENT OF THE COST 185 



have a capacity of 11.27 million gallons per day. The cost of 

 distribution assignable to fire service and to other use would 

 be in proportion to these figures, and this proves to be 46 per 

 cent for fire service and 54 per cent for ordinary use. 



Applying this figure, the cost of fire service is taken as 46 

 per cent of the whole cost of distribution which was found 

 above to be $166,736. This is $76,670 per annum, equal to 

 $0.86 per capita per annum, and to 21.9 per cent of the gross 

 income. This is taken as representing the whole fair value of 

 the fire service in this case. 



There was actually received from the city out of money 

 raised by the tax levy for fire service the sum of $51,208. De- 

 ducting this from the fair value of the service, there remain 

 $25,522 of fire service cost not paid for from the tax levy and 

 which must be raised in some way from the meter takers. 

 This amounts to 1.84 cents per 1000 gallons for the whole 

 quantity of water sold. This represents that part of the cost 

 of fire service which must be loaded in some way upon meter 

 rates. 



The cost of distribution for all other purposes amounts to 

 54 per cent of the total cost of distribution, or $90,060 per 

 annum. 



The quantity of water used for manufacturing purposes 

 is relatively low. About 20 per cent of the whole output 

 would be charged at the manufacturing rate under the pro- 

 posed schedule and an additional 15 per cent under the inter- 

 mediate rate; 65 per cent of the entire output is to be charged 

 at the domestic rate. 



For the water used for manufacturing purposes, the cost of 

 distribution will be much less than the average for all. With- 

 out going into details in this particular case, and which details 

 would be somewhat uncertain and speculative in any case, it 

 is assumed for this purpose that the cost of distributing water to 

 the manufacturers is one-half on an average the cost of dis- 

 tributing water to all takers. The cost of distributing water 

 to manufacturers will then be |X $90,060 -7-365 -7-3. 780 = 3. 2 7 

 cents per 1000 gallons. 



