The Birmingham age-herald. [volume], May 25, 1913, SPORTING SECTION, Page 20, Image 20

About The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950

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WHAT IS THE MATTER WITH THE
CITY FINANCES OF BIRMINGHAM?
Harry Upson Sims, Chairman Chamber of Commerce Com
mittee, Submits Notable Report on Situation, and His
Committee Makes Important Recommenda
tions for Securing Relief
The leport to the Birmingham Chamber
of Commerce by tin* committee on finance
and taxation, on the present financial
condition of the city of Birmingham, and
its causes, is here given in full. The com
mittee consists of Henry IJpsdn Sims,
chairman; George Eustis, H. P. McDavid,
George B. Tarrant ami Samuel C. Earle:
Birmingham. May 23, I!>13.
Mr. President ami Fellow Members of
the Birmingham Chamber of Commerce:— '
The city of Birmingham lias an annual
deficit '• l income - compared with ex
penditures of $433.Kfil.3i. as shown by ex- |
hibits 41 and 42 of the financial report of i
the city for 1912. That is to say, the r^- I
ceipts of tlie city treasury for the fiscal j
year ending October 1. 1912, were that j
much short of its expenditures. for ordi-i
nary running expenses, interest on the
city debt, sinking fund to discharge the’
city debt, and outlays deemed by the j
city commission necessary for up-keep
and reasonable public betterments; not
including street improvements charged
to the abutting properties. The. effect of
tliis deficit was averted in pari by borrow
ing temporarily $150,000. and some $225,000
had not been paid when the financial
report v as published, but of course it
. -was not immediately payable. For in
siance. it included bond interest accrued,
but not payable, amounting to $58,000 and
about $130,000 purchase price of new parks,
payable in future installments and $37,500
lor fire department betterments, pur*
(based <»n time. And among the better
ments paid for were some $71,000 or $»>.u00
of additions to t tie schools.
Your committee does not propose* to
critiets* the propriet\ of these purchases
and betterment* made by the? commis
sion. l»ut recites them to explain what is
embraced * in the betterment^ deemed a
part of the current expenses of the city.
Such purchases may he expected each
year, although ^n one year they may he
somewhat larger than in another: there
fore the current expense*, and the prp
\ irions to meet them must he consider
ably greater than mere administrative
exp.uses and interest. The meaning »>:
the term current expense is better con
vey.-ed, therefore, by the term governmen
tal cost, embracing administrative ex
pense. interest and outlays, and whet
those outlays should he each .seat will
depend entirely upon tlie standard of
economy set by the city government.
Your committee, in pursuance of its
dut3 as the standing committee of tin;
Chamber of Commerce on finance and
taxation, has Investigated the city's
finances, and has endeavored to identify
the fundamental causes of their evidently
unsatisfactory condition. These we will
endeavor to explain, and then we will be
bold enough to suggest a remedy.
For tile purpose of our work it is suf
ficient to show the large deficit in the
city's income, hut lest some of o'.ir hearer*
A Man Who Knows
the Goods He Sells
Cue mail who sells sporting goods and who can use the
goods he sells," was the opening paragraph of an article
in the Sporting Goods Dealer in referring to F. G. Byrd,
who recently purchased an interest in the Birmingham
Arms and Cycle Company, and moved his family to Bir
mingham from Atlanta.
AS A
GOLFER
%
.Mr. Byrd ranks among the foremost golfers of the south.
He was southern champion in 191.0, and has been defeated
by the narrowest margin in other years. He established
a new competitive record for the Atlanta course and owns
three of the Trawick cups for the best player in the
Atlanta club for three vears. \
AS A TRAP
SHOT
I lie Dealer further says of him: “He is an all round
amateur sportsman and a thoroughly well informed sport
ings goods' salesman.
I “ I" addition to playing winning golf, lie is a trap shot of
exceptional ability and shot ‘high gun’ in Atlanta for
years. In addition lie is doubtless the host natural duck
shot in the south, and during his annual winter’camp trips
in Florida holds his own with the best shots of the coun
try. He is in addition an expert at quail and other small
game shooting, and an expert handler of hunting dogs.
He is exceptionally good at fancy shooting with the rifle
t at flying targets. For a long time Mr. Byrd was promi
nent in stale militia circles and was a qualified sharp
shooter.
"At tennis Mr. Byrd is a lair performer, taking part in
southern championships every year, with good results,
although without practice.
AS A
FISHERMAN
“ At fly fishing he lias few superiors in the south. He is
an expert with a canoe, has camped each season for vear?
and is an expert in fencing and gymnasium work. In
indoor baseball lie was a sharp, lie bowls well and takes
part in every known branch of sport which is plaved in
his section of the coubtry.
“For years lie has been a man of recognized authority on
flu* question of ‘where to go.’ ”
COME IN
AND MEET HIM
The Birmingham Arms and Cycle Company invites you
■j tP come in and meet Mr. Byrd.
bastilj conclude that the current deficit
is tlie city's only embarrassment, it may
be well to add that n similar deficit has
been met by the Issue of bonds for some
years in the past, and that debts from
other sources are being added from time
to time Tor instance exhibit 44 of the
city's financial report for 1!d*j shows an
excess of liabilities for street and sewer
improvements over assets amounting to
$271,000, and uncollected assessments for
such improvements amount to more than
a million, dollars, on many of which it
is feared that the city will sustain further
loss.
Cause of City's Deficit
The publi disappointment that a com
mission form of government'has not *(’[’
aided tlie city to hold its expenditures
within its Income has resulted In much
unjust blame to the administration.
Without either approving or disapprov
ing the commissions detaihii expendi
ture. ( orapjrison with the ban's upon
which oilier cities of the size ef Birming
ham aie run. leads your committee To
believe that we should not expe I on
city government to lie maintained upon
its ptrsenl basis of income.
To explain this conclusion >t is neces
sary in quote some figures, hut to i e
lieve their tedium they will lie quoted
in found numbers only, from the tables
in the report by the fede-al denari,
ment of commerce on tlie financial sta
tistics ,,f cities for the year 1910, widen
has just been Issued, we have selected
for comparison ten cities, ranging 110.11
about i.-.ii.tgM to about 110,CH ' iu nop.tia
lion. They are Atlanta, Oakland.
Worcester, Syracuse, Birmingham. Mem
phis. Richmond. Omaha. Dayton and
Nashville. And to these let us add Dal
las. with 9J.OOO. and Des Moines, with
M.IIOO, because they are often cited as
successfully run commission cities, and
Jacksonville, with 57,500, because It is an
unusually well run city, although not
run by a commission.
Of these cities, only Oakland. Nash
ville and Jacksonville kept their govern
mental cost within their revenues in
1910; but all except Birmingham had rev
enues far In ext ess of their actual cun
ning expenses and Interest, the 'de'lcll
being caused by outla.vs. suppcS'tJJy o'
the nature of those sjiotn in 1 . 'Bir
mingham report for !oi!. quoted above,
together with street improvements, which
are included In the federal items of gov
ernmental cost. Birmingham alone ha 1
barely enough revenue to' cover safelv
its Actual running expenses end the in
terest on its bonds.
Figures in Comparison
I lie figures in round numi e*1:; are a>
follows:
Expense Gov.
Expenses, and lnt. Cost
Atlanta .$J.83J.Ox>1 $’.oj0.<«;0 $ .123/00
Oakland . 3.964,000 1.963.000 2.907,00)
Worcester . 3.354,<M) 2,807.000 3,992,000
Syracuse . fl.'llS.OOO 2.507.00') 2.704.0*)
Birmingham .. 1.242,OC.i 1.186.000 2. f 69,00.)
Memphis . 2.703.000 2,169.«M) 4.3)6.000
Richmond . 2.921.000 2/ 97.000 3,152,000
Omaha.. 3,166,000 2,137,000 3.254.00/
Dayton . 2,008,Ooo 1,714/M' 2,163,000
Nashville - 1.819.CCO 1.330.000 1.814/M)
Dallas . 1.678,000 1,098.000 1,937/km
Des Moines ... 1,913.000 1,317.000 2.227.0) •
Jacksonville ... 1 ,‘146.003 x26/v» 1.173.0 0
It is Important to note also the chief
sources of the revenues above indicated.
Property Public
Tax. I lce.i>es. Fines. Priv.
Atlanta .$1,333,CM) $251,coo $79.0*X» $ 28,000
I Oakland . 1.653.000 2S8.000 53.000 7/J00
i Wo:vester .. 2,378/H>) 177.00*/ Si/M) 20,0o)
Syracuse _ 2,143.000 174/JOo 7.000 .
R'hain . 436.000 388.000 5.300 3,000
Memphis _ 1.632.000 93,000 16.000 .
Richmond ... 1.746,000 176,000 23.000 81,000
Omaha . 1.9:-{8.000 284,00) 19,(hk> 139,c00
Dayton . 1.393,000 161.000 7.0'H) 10,00o
Nashville ... 1.055/M) 58.00) 25.000 60,000
Dallas . 1,116,000 42.04) 32/XK) 10,000
Des Moines 1,269.000 114,000 29,000 14,000
Jacksonville 471.Oo.) 142/00 29,000 16,000
The property taxes of Birmingham for
1910 were derive I from the restricted ter
ritory of old Birmingham only, not Great
er Birmingham: hid the e--:trn territory
would not have, yielded enough more
taxes to affect the'comparison.
The above tables have the accuracy of
the I’nited States government examina
tion. hut your committee ha? secured
more recent figures from the various city
authorities themselves, being the data for
the last fiscal year ending in each case,
some time in 1912 We did not corre
spond, with Oakland and Omaha, how
ever, and from Atlanta, after three dif
ferent efforts, we 'have obtained the in
formation. The authorities in the other
titles were especially courteous and
•Aen forwarded much more data than
was asked: but the classification of ac
counts is not always the same, and so
the table is not as enlightening as those
from the government publication.
The new' data is as follows:
(The figures represent thousands.
~ Total
Expense.
Worcester .. 41 to
Syracuse . 2871
Birmingham . 2924
Memphis . 3311
Richmond *. 3O07
Dayton ...
Nashville . °J*i4
Dallas .i
Des Moines . 1390
Jacksonville . 1213
From the above table ft is evident thati
the revenues of the city of Birmingham!
ate far smaller in proportion to its size
than those of the other cities in the
tables and that only by strict economy
can they be made to cover more tha:: J
administrative expenses an! interest;!
that the bonded debt, while rot danger
oualy large, Ik as large as »l ought to |
he (without considering the constitutional!
provisions limiting its size); and that'
therefore even reasonably desired out
lays and further betterment^ beyond1
mere upkeep inust be stopped unless
they rail be provided for in some new'
way.
The stale constitution limits the ad
valorem property taxes fo* city pur
poses to 1 tier cent on the assess
ment made by the property in the oil*
for state taxation. For 1911. a? shown
by the above report, the assessment of
Firm ngham property, real and personal,
upon which the taxes for the fiscal yeat
ending October 1, 1912. were collected,
was about $71,000,000; ami the city taxes
were $710,000. Now they are somewhat in
creased. say to $850,000; hut teat will not
cover the deficit. The license taxes an I
fine*, the onl\ other known resources,
will appear from the above ables to be
already unreasonably large. So that ‘t
is undoubtedly necessary to change th«s
state constitution in some way to give
Birmingham a largVr income from prop
erty taxes before the difficulty can be
reached.
The Birmingham receipts ft cm propert'
taxes, only $436,000 In 1910 and $710,000 iii
191?. are ridiculously low a« compared
with the receipts from property taxes by
the other cities; so that it seems as if
Birmingham property owners are nor
bearing their share of the government
But it does not follow, because the city
does ;iot get enough taxes front prop
erty. that the property is not taxed
enough. The difficulty may be that the
I cities in Alabama do not get n fair
j share of the property taxes,
j That this is true will appear from the
followin'*- «lat::. gathered bv cotrespond
•nce with the cities named.
Worcester Asesame nt. $1.47: total rate.
fi.72. Fame for slate, county und city.
Hy rat-use A ase-sinent, $1.62; total rate,
$2.17 Hume for state, county and city.
Bit mlnghaut-^Ae-esMinent, $1.00;* total
rate. $2.J!o. Hume for statw, <owntv aial
city.
Memphis Assessment, total rate.
$2.97. Ma\ he separate.
B:cl>m,ou4- Assessment. $1.4o; total rate.
$1.76 Same for staig, gpunty an I city.
Dayton—Total rate. $1.2h; Same for
stale, county and cltv.
Nashville Assessment. $1.30; total rate,
$2.80. City larger.
j Dallas—Asseseme tt - $1.98; total rate,
i $2.65 Home for state. count* and *It:
* Vti Moine*«-A»se«saitirt, (3.71; tout
rate. $,x.»i7. Same lor state, county and
city.
Jackson ville—Assessment, $1.15; total
late. $3.66. City larger.
• Des Moines reports a school tax of
53-06 as a part of the JS.67.
Of course the great differences 'in the
total rates shown above mean nothing
without knowing the basis of valuation
or the properties. Thus Des Moines prop
erty is taxed on a 25 per cent valuation.
Syracuse on a supposedly full valuation
and Birmingham on a supposedly 60 per
cent valuation. Therefore the question
whether Birmingham property is paying
as much taxes as property in other cit
ies « an he determined only by reducing
a percentage of the supposed full valua
tion
The goverm.,ent report for 1910 does not
j do this; and while .sour committee's cor
Ite pondence sought to evoke the idea.
I tlur answers were not sufficiently full to
! work it out.
Hut it appears from this data that,
while the Alabama plan of having one
assessment for all taxes is generall.v fol
lowed, cities outside of Alabama get from
Of* per cent to 8ft per cent of the total
taxes levied, while Alabama cities get
about 43 per < ent. If Birmingham had
gotten TO dpi* cent of the 23 •> per cent levied
In 1911 <m $71,600,000 of property situated
i m the city lirnjts it would have received
' $i.143.000 ad valorem taxe< In. teed of
710,000; and the city treasurv would have
no deficit.
The Real Trouble
1 Therefore we conclude that the real
; trouble with Birmingham s finance is due
| to the fa< t that our tax laws, like so many
of our other laws in Alabama, were
j framed to serve a rural population rather
than a city population, and with the
[ growth of the. towns in the last 15 years,
I must be reformed. As it is now. the cit
ies get 1.04), being about V, per cent of the
[taxes levied within their limits, the state
and county each gets 85 or 28 per cent
each of tire taxes levied on city property.
It is common knowledge, without quot
| ing figures, that the state finances are
running shorter than they ever have run,
so that it is useless to discuss reducing
the share of the taxe3 to go to the state.
I Po if the city requires about TO per cent
| of the taxes from city property, and the
state is to keep 28 per cent, nothing is
wasted by the county governmental ma
chinery. the county expenses will always
oe great, and cannot be run on 2 per cent
of the taxes.
Noi will it solve the difficulty to re
duce the limits of the county to t..e lim
its of the cities now contained in them;
for the- governmental functions hitherto
kept up at great expense out of county
treasuries must be kept up in future, even
'' <aid out for out of city treasuries.
This unavoidable cost, as shown by the
report of the auditor of Jefferson county
for the fiscal year 1911, not including
the amounts paid dlreetly to the city
•treasury for education and road fund,
was about $350,000.
Moreover, many inconveniences would
accrue to tlie public from reducing the
county of Jefferson to almost the terri
torial limits of the city of Birmingham.
For example all the county roads, all the
county schools, and all the taxes for even
the neighboring territory, would be under
control of officials at remote points; all
the records for the prperty and persons
located outside of Birmingham, would
be kept at other towns, the nearest of
which would be Bessemer.
Several cities, throughout the country,
notably San Francisco and Richmond, are
counties in themselvep. and their exper
iences should be carefully investigated
before the plan is followed by Birming
ham.
It may be well, that great public econ
omies would be attained through admin
istering the finance ot' the city oi Birming
ham aid Jefferson county by the same
authorities; but that does no necessarily
require the territory to be so restricted
as to enable police government and city
taxes to be uniformly applied to it. Nor
would such a change finally cure the
general problem. The insufficiency of out
tax system as a source of revenue for all
Alabama cities increasing In size, nor
would it help the problem of the finances
of the state itself, the necessity to i»
edease the entire taxes to give the state
a little more money from time to time.
Moreover, to accomplish any new plan,
the state constitution must be changed.
f?o let us look for some remedy that
will cure more troubles than one.
rnderlying the whole problem of in
sufficient revenues distressing both c*ty
and state, is the natural unwillingness
of the people to heat* expenses other than
their own. If a reform plan can be found
under which the property owners of Bir
mingham and Jefferson county can be
certain that increased taxes go solely
for local expanses, they will more read
ily consent even for taxes to be Increased.
A Suggested Remedy
Tour committee believe that this can be
•Accomplished by adopting the California
plan, which is essentially, local property
taxation for local purposes and corporate
franchise taxation for state purposes.
.That plan has been working three years
in California, and is working exceedingly
Total Prop. Bond
Revenue. Tax. License. Fines. l>cbt.
42(H) 3069 272 5 11,303
2839 2101 160 7 9.986
1865 710 523 72 7.14$
3401 1490 98 24 12.1 17
2586 2137 156 29 J 2.343
.... .... 67 7 6,669
3066 1007 97 15 5.81:1
3567 1576 44 25 4.4 14
1193 ...•. 125 19 1,466
1076 667 _176_37_ 2.366
well. In 1906 California bad tax laws
not very different from ours, and were
suffering from much the same troubles
with them as we have, and the legisla
ture and the governor selected a commit
•tee of five, who employed a tax expert
and attempted to solve the difficulties.
This commission made a report propos
ing an amendment to the constitution of
California; the people voted on the amend
ment in 1908 rejecting it; the commission
revised the proposed amendment; and In
1910 the people voted on It again, and
That Corn Is a
Sure "Goner/ Now
••GETS-IT," the Yen-Plan Corn Cure,
(ieta Any Corn Snrely, Quickly
You'll say, “It does beat all how
<inick "GKTS-IT” got rid of that corn.
It's almost magic!’ “GETS-1T” gets i
( «uM Da Tbli Hefor*. “<i«T8
1T" Mad* Bmy Corn VnnUfc
IJk* Magic
every corn. uVery lime, as sure as the
huh rise*. It takas about 1 seconds
to apply It. Corn pains atop, you for
gat the corn, the corn all rival* up aim
It's gone! Kver try anything Ilka that.:
You never did. There'* no more fUM
Ing with plaster* and press on the
corn, no more salve* that take off the
surrounding flesh, no more bandage*.
No more knlvaa. file* or razors that
make corns grow, and cans® danger or
blood Iiul»..n. GRTS-IT" Ih equally
harmless to healthy or Irritated fleah.
It ‘get*" every corn, w*rt, callus and
bunion youlve got. . . ,
OKTS-IT” Vs sold at all druggist*
Ht 2f* cents a. bottle, or aont on receipt
of ju ice by 15. l.nwrence h Co-, Chicago.
Sold in Birmingham. by Bugatte
Jacobs' Drug 8tore. Calf Drug Co.. t2
stores i GO? First Avenue and Pratt
Btatiou.
I
WIFE SEEKS FREEDOM
FROM MOCK MARRIAGE
MES HA-ZEL J ADLFE.
Charging that she was the victim of a
mock marriage. Mrs. Hazel J. Adler, of
New York, has begun a suit in the Su
preme Court for n divorce from Samuel
B. Adler, a wealthy oil merchant. She
asserts that after a short courtship she
consented to go to Providence, R. I.,
and be married. The ceremony took
place in a hotel, and Mrs. Adler says
that Mr. Adler produced a marriage
license, after which he introduced a
man supposed to be the minister, who
performed what she believed was a real
ceremony. Ijater when she found out
that her marriage waa not genuine she
took her case to the courts and prodneed
I Miss Bessie H. Moore, of New Bedford,
| Mass., who witnessed the wedding, to
give testimony. She asserts that her
husband has an income of S10.000
vearly.
j adopted it. The new plan was put Into
I effect at once, ahd Is as follows:
j The state reesrves for state taxation
! those properties which derive their value
I from privileges granted by the state, and
J lea\es to the counties and cities the right
I to tax* local property for local purposes
! exclusively.
The California Plan
j Practically it was worked out by levy
■ ing taxes fur the state:
>.1 On the operative property of rail
road companies, including street railways,
at 4 per cent of their gross receipts an
nually.
2. On the property of sleeping car. and
all other car companies at 3 per cent of
their gloss profits annually.
3. Ori the property of express com
panies .at 2 per cent of their gross re
j ceipts annually.
: 4. On the property of telegraph and
telephone corripai. es at 3Vfc per cent of
j their gross receipts annually,
j 5. On the operative property of light,
I heat and power companies at 4 per cent
j on gross receipts annually.
All the non-operative property of the
above corporations is left subject to local
taxation.
6. On insurance companies at 1U» per
cent of gross premiums.
7. On banks at. nix-tenths per cent on
capital surplus and undivided profits,
less their real estate, which is subject to
local taxation.
8. All franchises other than, those in
cluded above are valued and taxed 1 per
cent ad valorem.
All real and personal property neces
sary to the operation of any of thr above
public service coiporatlons, you will un
derstand pays no local taxes whatever;
arid ail other real and personal property,
however owned, cannot bo taxed lor stat^
purposes.
jt Is true that the amendment provided
that if the revenues above provided wore
not enough foi the state, the state could
then tax ail property ad valorem to make
up any deficit. Rut the revenues so pro
vided proved to he sufficient.
Applied to Alabama
Let us now apply the plan to \labama
as well as we can from data in the stat*
auditor's report for 1912.
The state of Alabama received from
the counties upon a total assesment for
1911 of $539,904,161 (see p. 485 »f auditor's
report* ad valorem taxes amounting to
$3,385,916. (see p. 55 of auditor’s report*.
Let us see then, if the state can raise
that amount from the sources reserved
to the state by California, and not in
crease the taxes on those sources beyond
wha,t they now are in Alabama. Of
course we cannot be exact, iiecau.se taxes
upon all intangible property of corpora
tions in Alabama are now based on an
estimated valuation, while the California
plan is to tax their gross receipts, but tile
result may be the same.
The item of valuation listed by the state
auditor on pages 484-5 of his report in
clude all the subjects of taxation as now
classified, and the items numbered from
27 ton to the end, except item :n*. invest
ments in bonds, represent approximately
the franchises and intangible properties
of public service corporations which will
be reserved to the state. These total
$155,.896.157. And as these would not be
subject to county taxes, the state might
tax them at least 1.30 per cent without
incieasing theii burden. That would yield
$2,026,050.
.Next me stale would get the extra 5i»
per cent on all licenses, now given to
the counties, making $210,000 (see pagw
•180). These two IttniB alone make $2,
236.650 ami leave only $1,149,266 to l.e
raised to make t lie state whole, and
none of the operative teal estate of pub
lic service corporations has yet been
considered, including lands owned in
fee for depots, yards, offices and the
like, which,are Included in the totals
of real estate assessments on page 48 4
of the report. Moreover, on much of
this property both tangible and intang
ible. the state taxes could be raised lu
an amount equal to 2.30 per cent, since
the cities which hitherto taxed n part
of it will no longer be allowed to tax
It at all.
So it is clear that neither the istato
nor tho public service corporations will
suffer by making the change.
Now' how about Jefferson county and
Birmingham ?
I he real estate assessment of Jef
ferson county for 1911 was $12,567. 162,
outside the towns, and $60,800,852 in
side the towns <see page 487), and the
assessment of personal properly other
than the items above reserved for the
slate, amounted to $6,756,391 <sec page
492 et seq.), making a total assessment
for county taxes «*/ $80,121,706, from
which must be deducted the operative
real estate of public service corpora
tions, say $5,000,000, leaving about $75,
000.000 In all. But the total aSBCSH
mpnt from Jefferson county for 1911
whs only *103,363.00.', (obtained by add
Insr tbe items rrom panes 496 to page
563). Therefore as the county and
cities would receive all tbe taxes on
this $75,000,000 none of them going to
the state, the county and cities (Bir
mingham and Bessemer) would seem lo
he whole. And if that Is not enough
(o defray local expenses reasonably In
curred. would It be bard to get the
public consent lo increase the taxes for
local purposes only?
Your committee recommends the Ini
tiation of a campaign throughout tho
state for the adoption by Alabama or
the California plan, and furhirr recom
mends that this chamber request Gov
ernor O'Neal to appoint a commission to
work out the plan In detail and to pre
pare a constitutional amendment to he
presented to the legislature at Its next
session, as the legislature alone can
submit a constitutional amendment to
Idle people. Respectfully submitted.
HENRY EPSON SIMS.
Chairman.
His Advertising Chance
From the Cleveland Plain Dealer.
"I suppose the parent of young Eord
Sottpal* must feel dreadfully cl,
over his engagement to little 1
Poser of the Calel??"
"Cut up! Why, say. If Jt wasn"
Tettle nobody would ever have k r
that Bottle had any parents:".
| HOTELS AND SuMMSR RESORTS_j
ALBEM A ELE -HOFFMAN
NEW Y©KK
A new modern hotel rc|irr*etitlns» n Five Million Dollar investment on
the Mite of the former lloffmun House
Broadway, 24th Street, Fifth Avenue
TIIH ACME OF A ItCHITF.t Tt HAL PERFECTION
I OCATEP AT THE HUH OF NEW YORK'S GREATEST BUSINESS.
OVERBOOKING MADISON SQUARE '
* Accommodations for 1000, offering maximum luxury and
comfort al much lower rates than offered in any other
Hotel in America, consistent with highest class service.
A Good Room at $1.50 Per Day
A Good Room, With Bath, $2.00 Per Day
Ham!some Apartment. of nny number of rooms lit proportionate rates. ^
■I be Management Is a guarantee of the liigliest reflnenient ami protee
ladle* and famine.. HAMEL P. RITCHEY.
I
- -
HOTEL FLANDERS '
133-137 West 47th Street, NEW YORK CITY
JUST OFF BROADWAY J
The right kinrl of a hotel in the right locality. In the heart of the
theatre district and adjacent to the shopping centres. Positively fire
proof. Excellent cuisine and an exceptional orchestra. A large addition
Just completed, containing library, grill and billiard hall. |
Handsomely §1.50 Per Day 1
Furnished Rooms, "
Private Bath, Upward
From Grand Central Station, cars marked "Broadway” without transfer; I
Pennsylvania Station, 7th Ave. cars without transfer.
Booklet upon request.
H. R. SHARES, PROP. \
j Chicago Beach Hotel 1
(^.1=,, - , .,1
A Summer Resort
Ten Minutes from Theatres
Bathing, canoeing, yachting, golf, tennis, riding, motoring—
all the sports of lake and country. A splendid hotel, amid 'I
I cool shade trees and fresh lake breezes, tj Large, airy
rooms, single or en suite, with private baths. <J Service
and cuisine unusual in excellence. American or European ii
plan, 1 en minutes’ ride to theatres, shopping and busi- ]
ness centers. CJ For rates or booklet, address Manager
Chicago Beach Hotel, 51«t Boulevard on the Lake Shore, Chicago
* ^ _ Tgl^PhOPC HydePafk 4000 ^ ^ 1
SIMONS HOTEL I
Open June 1, 1913 The idea! place to spend the summer
y months. Delightfully cool and breezy. One of the finest beaches
on the Atlantic Coast. Every convenience for bathers—both
day and night. Electric lights in bath houses and on the
beach. Street car line from boat landing to hotel. Auto- j
mobiles and launches at moderate prices. The pier is 500
feet in length, affording most excellent fishing. A fine
amusement pavilion, 60 by 100 feet, with all conveniences.
• THE HOTEL is new and modern throughout.
Large, commodious rooms, all supplied with telephones,
electric lights and running water. Dining room com
fortably seats 150 people. More than 600 feet of porches and promenades
surrounding the hotel. Rooms single or in suite. Beautiful cottages (oper
ated in connection with hotel) rented at reasonable prices. ^
For rates and information, "write"* f J
BUNN & GIBSON, KL, |
Owners and Managers, ;
St. Simons Island, Ga. I
_—Iiii.rnii ~iiiiiSriiam#nT'r’i _
I
I f-^
H3TEL
BENSONHURST. N. Y.
A home like, comfortable
hotel, (I irectiy on the low
bay of New York harbor,
patronized by southern fam
ilies.
\Ye offer private sea hath
ing, yachting, tennis and all
other outdoor sports.
The spacious verandas
command a beautiful view of
the harbor entrance.
t'uisine excellent.. Kates
I moderate.
BOOKLET ON REQUEST
____'
“Carolina Lodge”
Jr a new house beautifully located il
miles from toy. n near two lakes, has
nice shady grounds and excellent table.
Rates $F».U0 per week. Can accommo
date 20. Address
Mrs. J. L. Saltz
Henderson ville. \. f,
The Famous Stafford Mineral
Springs, Vossburg, Miss.
Hotel open all the year. First class
accommodation. For information and
booklet, write
COLBURN, MORGAN CO.
Vossburg, Miss.
■ «PKM) THE XI HMEH \T TEH: Bj
WHITE HOUSE
Biloxi, Miss.
A homelike hotel overlooking I lie
IJiilf. ou Interurhnn electric line.
Ilraiitlf nl ground*i Inrge, airy
rminiMi modern couvciilcnccm home
cooking, xen food. etc. All outdoor
MIM.rta. It h I cm *111 mid ■■■• lirr n eck.
Ilooklct on rriiucMt.
>1 KX. I'OH A F.. WHITE, Prop.
r --~N
BATH COUNTY, VIRGINIA
ThU famous re.ort with the moit ue- I
ligbtful bath In America is now open for
ffueato. Writ# for rate* and information.
Mn. John L. Eubank. Warm Springs. Vo*
TTOATCV TREATED. Qnlclt relief,
UXVUrdX dwelling, short breath
v% ’ loon removed, often entire relief In lft to
> today*. Trial treatment ecu t FR££.
t ' f WrltoPc, ILIt, CrUHSMi. BmX, All.aU, Ut.
HhXIIITS \\ . T \.
WHITE S'JLPHUR SPRINGS
WEST VIR3INIA
Pi t«r -squ* scenery. Always cool,
tin Hie* or IVlosquItoc*.
l.xr-y : i t' .v-*nicnce. Ideal for recreation or
Kit. fJlountnlri Coif, T'nnfs, Phlinp. Drivipfr,
| Motoring, I )shins, Swimming, Dane*
iui. 1-or Information address:
QEor.cc r. aoams,
Whit* Sulphur, W. V*.
The NEW Million Dollar
GREENBRIER
" Open October 1st, 1913
k
. _
i Corafortsl
1 Cool Chicago I
Bee the City'* fine boulevard*, beautiful
pink* ami other attraction*. Enjoy Lake
Michigan bathing beach. Come to the
l’l«AI5i--nnn of tho torment high-class hotels,
lioom v/iffi private bath and phone,
$1.50 to $1.00 per day; weekly 99.00
ami tip; mdteu weekly $15.00 and tip.
600 rooms. Near the lake. Faces city’s most
beautiful park, famoun for Its lagoons, tennis
cou'1.s.|fnrt!enlturaldlnplay0auil wonderful .
Zoo log leal garden. Excel lent cafe, reason
able price■■■. It minute* to theatre and shop.
= HOTEL=j
GREGORIAN
NEW YORK CITY
:ir,tu st.,
FIFTH AM!., I1ROADWAY
14 Stories. Modem. Absolutely
Fireproof, Luxurious, eomfoata- i
• bio ami homelike. Nearest ainus^
ments, shops and depots. i
NONE BETTER AT ANY PR1 OB
300 Rooms, each with private
bath. l
A good room and bath per day.
OTHERS OP TO $3.50 j
PARLOR, BEDROOM, LATH, $4.
Special rates week or month.
Restnurant a la carte. A Iso taole
dhole.
D. P. TMTCHLY. Prop. !
» ...._ „
^_
On ItlBrk Lake -an nrm of Lak.
Bu nr.ur.del t..- ur r; acre let: eat Rleg.r. :J
: t!. Rm'nl< ha'h. hot and cold running
.m.'ltl, ‘ r0L>m’- t'ulalne flrst clew, tn’tt. mi
® h, •' “u.r "'r f«fm milk frttr ht-rn ion,
trow. d bj us. Ab*o i.it.:i pure .aler Teru.ta k..iI
Ope! . JuVwt
„. "'diagram. at «.»*,!« atMreta
> tl KAZOO IV Httl.UMl, MICH Hi A V