504 TEE POPULAR SCIENCE MONTHLY 



Twenty-four years show a total increase of slightly more than 100 

 per cent. 



The land values of Boston are therefore increasing at less than half 

 the rate of those of New York. During the years for which comparison 

 may be made (1906-1911) the land values of New York rose 38 per 

 cent., while those of Boston rose less than 8 per cent. 



Two other cities in the East make separate assessments of land and 

 improvements. The increase for these cities is : 



Trenton, N. J." NewarTc, N. J.^« 



1906 $21,866,000 1907 $122,904,000 



1907 21,707,000 1908 121,465,000 



1908 21,735,000 1909 125,515,000 



1909 21,866,000 1910 129,469,000 



1910 22,140,000 1911 134,764,000 



1911 23,530,000 1912 141,059,000 



1912 23,561,000 



Although the period covered in both cases is short, the rate of in- 

 crease is very similar to that of Boston for a similar period. The seven 

 years in Trenton show an increase of slightly less than one tenth and in 

 Newark of one seventh. 



The records of some western cities furnish a striking contrast in this 

 ratio of land value increase. Milwaukee in the Middle West assessed 

 land in 1890 at $52,386,000. For succeeding years the assessment 

 was :^* 



1895 $74,229,000 1905 $85,961,000 



1900 75,816,000 1910 99,502,000 



For 1911 and 1912, the basis of assessment was increased from 60 

 per cent, to 100 per cent. The 1912 valuation was $193,799,000. The 

 rate of increase for Milwaukee is somewhat greater than for Boston, 

 though not so great as for New York. (Between 1891 and 1912, the 

 area of Milwaukee was increased from 21 to 24 square miles.) 



The three far western cities for which separate land assessments 

 were secured^" (Dallas and Houston, Texas, and Seattle) report far 

 more rapid rates of increase. 



"Letter from Commissioners of Assessment of Taxes, December 18, 1912. 



"Letter from the Board of Assessment and Eevision of Taxes, December 

 27, 19]2. 



"Letter from the Deputy Tax Commissioner, December 31, 1912. 



'" The facts for San Francisco are likewise available, but are rendered very 

 inconclusive because of the fire. The land assessments then were: 



1905-06 $304,135,000 1910-11 $288,095,000 



1906-07 237,038,000 1912-13 301,196,000 



1908-09 258,652,000 



(Annual Financial Statement of San Francisco, 1911-12, p. 156.) 



