This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1913 Excerpt: ...and sanitation 276, 047. 41 Highways 387, 219. 82 Charities and corrections 402, 786. 07 Education 8, 036.15 Recreation 14, 376. 79 Miscellaneous 22, 875. 77 Public-service enterprises 124, 346. 87 Total 1, 651, 329. 97 Interest 27, 047. 20 Outlays 575, 326. 62 On account of debt 358, 235.19 Total expenditures 2, 611, 938. 98 As previously explained, the expenses, amounting to $1,651,329.97, represented an increase of $285,535.61. of which $81,373.26 was due to augmented salary rolls. The principal increases in salaries were made under the heads of "General Government"--from $260,541.69 to $304,104.01, or an increase of $43,562.32--and "Charities and cor 1 In the expenditures for public-service enterprises there is included the sum of $124,838.42 disbursed in the construction of a dock in Ponce. rections"--from $179,731.48 to $205,672.82, or an increase of 825,941.34. The group of expenditures called "General Government," it may be explained, is practically equivalent to what is known in commercial accounting as "overhead." In municipal accounting in Porto Rico it represents 23.7 per cent of the total current expenses, excluding disbursements made on account of indebtedness and investments in permanent improvements and unexpendable property ("interest," "outlavs." and "debt'1 ). Expenditures under the head of "Highways" increased from $308,792.04 to $387,219.82, or $78,427.78, of which about $45,000 was spent on urban streets, parks, etc.; about $11,000 on urban streets, and about $21,000 on rural roads. "Health conservation and sanitation" increased from $193,989.10 to $270,047.41, or $82,058.25. The expenditures under this head in 1911-12 were $143,478.95. In other words, ...