Brief Amicus Curiae — Brush v. Commissioner

oa - PEO EEN FEB 2 1997.

—IN-THE | CHARLES ELMORE sal

SUPREME COURT

OF THE:

UNITED STATES.

October Term, 1936

No. 451

William Whitlock Brush,

| Petitioner,

US.

Guy T. Helvering, Commissioner. of

Internal Revenue,

* Respondent.

MOTION FOR LEAVE TO FILE BRIEF AS

AMICUS CURIAE, NOTICE OF MOTION

AND BRIEF.

J James H. Howarp,

306 West Third St., Las Angeles, Cal.,

Counsel for Frank E.. Weymouth, lie Manager and

Chief ° Engineer of The Metropolitan Water District

of Southern Califorma,

Amicus Curiae.

CHARLES C.. CoopER; h..

Of Counsel.

net atereeseascnaniatipemnsunsdtminiae EE <

Parker, Stone | & Baird Co., Lew aenan Los Angie.

ABE BPE BD ARBRE BI Bg A a hy A Dae Slt AEA i DA VE Sip NEM a CEASE NA Re ARAL Ee ti, BLT Me pein hy hate

c

SUBJECT INDEX.

PAGE

Motion for Leave to File Brief as. Amicus Curiae... 3

Letters Consenting wheter Sac... ee en ea eae ~ §

santa Rica cesarean eT a NN AN AIA 7

Brief of Amicus Curiae. es deaaeneaeas . “9

Preliminary. Statement......... a PREM LE M Spcnnikdeae iemiahgcdeteaasinaeeaan 9

lanl Taal eT a TC WT RE a 11

Outline of eh sonar ROR Te 12

docs! sages tes TT OT Ar ckceilgcsipeibtedh dabeanmaaetoetarapaceatacee 13

The public ownership and operation of waterworks for sup-

plying the: needs of the municipalities and political subdi-

visions of, the various .states, and of their inhabitants, con-

stitute the performance of usual governmental functions...... 13

II.

The activities of The Metropolitan Water District of Southern

California are governmental in character within the exemp-

tion from federal taxation laid down by the adjudicated

NO“ Htias arinsierberenaninrsiastenteacinaldnenstiitinbaprncigieiniaice bese eek 21

Ii.

_ Unless the court he prepared to rule that’ the United States

may tax the ob’. ations, property and income of publicly-

owned waterworks of the various states, and that the states

may tax the obligations, property and income of publicly-

owned waterworks of the United States. the salaries paid

by such publicly-owned waterworks to their officers and

employees must be held to be exempt from taxation by the

Federal Government and by the various States, respectively... 35

Conclusion icanpuntog fcnan csnAaph tak intienasiianinpaachaicsansntdavingaunidssnabnamualaneciscs casei se 37

| ii

TABLE OF AUTHORITIES CITED.

CASES. ; PAGE

American-La France Fire Eng. Co. v. Riordan, 6 Fed. (2d)

I se bax cache sd ris cagaeaedeamtes oe ys indo sncaseninssnantbtndadseshanbanbanqiuntesidecoases 28

Avizoms +. California: 265 US. 4a Biiinolk occ ehentechseesescsccan cy “OO

Acwona v. Calitormia, 200 GU. So SAL. cocina 33

Arizona v. California, 298 U. S. na ee 33

Ashton v. Cameron County Water Improvement District, No.

Cie NU Bs ict Beltane aire Gucieneenaente 20, 29, 32

Ashwander v. Tennéssee Valley ‘Authority, 297 U. S. 288......32, 33

California Oregon Power Co. v. Beaver Portland Cement Co.,

SIS U.S. BAB ccna ccnsnscsosssetsesnantenecnssnstninisensensannonsneennannnsnansnsenenenauanne 29

City of Pasadena v. Chamberlain, 204 Cal. 053.....000000000000..... 30, 31

Collector v. Day, 11 Wall. 113.000.002.000... Be Ie Ne lh ome ot ae 30

Columbus v. Mercantile Trust & D. Co., 218 U. S. 645.......... 27, 28

Commissioner of Internal Revenue v. Harlan, 80 Fed. (2d)

I ici cea aeaeeriose nun agen etl aaa SEE enc Ss 30

Commissioner of Internal Revenue v. Lamb, 82 Fed. (2d) 733.. 28

Commissioner of Internal Revenue v. Sherman, 69 Fed. (2d)

BR cis sates Sasiapaselacas eat piahaaeaabaagsasaree xsaaped manson an onsaataa eaten nara 28

Dobbins v. Evie Coumty, 16 Pet. ADD. ccccc cise. 36

Farmers & M. Savings Bank v. Minnesota, 232 U. S. 510.......... 35

German Alliance Insurance Co. v. Home Water Supply Co., 220

Fan SR cesses an alba be ese ans le la lg ace tie eaves? 28°

Gillespie v. Oklahoma, a a-e ee ee 35

Golden Gate Bridge & Highway District v. Felt, 214 Cal. 308.... 30

Harris v. District of Columbia, 256 U.*S. 650.......000- eee 28

Fieiwerwem ©. Porta, 25 U.S 2G ia coccccsscvcnccnccpecsecscosescnsncresson 13, 32

Home - Building & Loan Association v. Blaisdell, 290 U. S.

96......: : | ; 18, 19

iii.

PAGE

Hoskins v. Commissioner of Internal Revenue, 84 Fed. (2d)

IOP eae accemeancaaudemi ee e 20

Indian’ Motorcycle Co. v. United States, 283 U.S. $70............ 35

-

Lochner v. Néw OR TS MR 18

* Mallory v. White, 8 Fed. i. Uatend VIO al NT RO Ie ne aE 29

Metcalf v. Mitchell, 269 U.S. 514.000 13, 14

Metropolitan Water District, In me, 429 Col SRP 30

Metropolitan Water District v. Superior Court, 2 Cal. (2d) 4...... 30

Metropolitan Water District v. Whitsett, 215 Cal, 400... 30

Morrison v. Smith Bros., Wet EM Bie 30

Nebbia v. New York, 291 U. S. LR Lae te ee 19, 20

New Jersey v. New York,"283-U. S. 336. 33

New Orleans Gaslight Co. v. Drainage Commission of New

PR Rie yk 28

New York ex rel. Rogers v. Graves, 81 L. Led. Adv. Ops. 202,

206—decided Jan. 4, 1937.00.00. SRE ESS AUP NEE RED 32, 33, 36

et ee eS Me 31

Pollock vy. Farmers: Loan S 2. tae, 37 0). s. <a... Date PARR SD Cone 35

South Carolina v. United See Sa 18

Tillman v. District of Columbia, 29 Fed. (aa) 442. 27, 28

Trenton v. New Jersey, 262 U. S..182.. St AACS |

United States v. Arizona, 295 U.S. 174 ccc 33

Weston en oO, 35

Wheatley v. Superior Court, 207 Cal. 722.0000 30

iv.

STATUTES.

PAGE

Judicial Code, Sec. 240(a) (U. S. C., Title 28, Sec. 347).-.......... 11

Metropolitan Water District Act of the State of California,

Statutes of 1927, p. 694, Deering’s General Laws, Act 9129.... 21

ee Fvvnsncnccossusssnassasnsnnanidstninsncarensmanansanaseannnieeansanntaasnnssssahesseisintetas 23

Bec, 5, Selbods. 1 00 $.u......0....0cccescccessnscnsosencnanesnennsansanssnsassnaccsenese ne

Sec. 5, Subds. a er ee aaa oigetonein 24

See, 5, Set Bnccncannccccincnccacesnnnncecesnsnssoensecsessnnnsctnsinconnnsensnena caitlin 25

Se i 1 nnn cas nnsncccnnncasesdnnscasonsanncacensnnsoinnnennnnessanananannansannite 26

a 8 i cicnsasncnnncesnshseninossconseasencasnntsnnsnnencutsnianhatanasansauunnns 24

Sec. $9 .ced.ececscsececsccsssssssscssesseeseocecnencossssanssssssasesensasasnsnsnseeses nes sau, at

On os sosadnnasehabblabsnnanaeteiiananecstnnieieaaiobheeessiinas Sinan a

Oe Ie onscocnssanscasasnenanetinstecssinbmataminesaniah bnentinnssmpnabeoaniion ae

A, Bsa bc spencecininsneeenenenatonsoenennononea lead hparne dancer 25

Oe i accneacavnnacrecsnninnencnsnindnvansonampnasascmennanitasbssenesiounahnn 25

i i Bic ccsnteenssntnsacnccncapinnestcndannatsansomaissnpsivenenatsnssiiannannnis 25

a et os ca snnunaneianiinleedoesesichademesiphuaeainsananinensncsianadiehead 24

Sere, 7, Seal hiss cenncacsnnicmsnseacesesnncccassnnsnanenhnsntniennsnanpsmssasanncnnsinensnsien 25

Rh SRRERIERAGE NRE ieroes Nee Sete one Pee SE ERSREN ASS SRO aN nr OTE 2

i CT cea cuapanenennebbdigstianinaishiemanastannsnntdansisesbecnaienst=oiois 25

a7 scadusauenhdneleunieohebernapinavendanennbantantenieneesenin 25

Revenue Act of _1936—

Sec. 22, Sell. (th) (4).......-.-2n-csncsssoscscrnccasscsccenserncsnsnssnensnsnnenonnsnns 36

Sec. 22, Subd. (bb) (8)............-..-ecsecsecsecseceecsesestesssenssssensesnsssnseneees 36

Sec. 116, Sedbd. (4) .n.........-nccc0neeeenscnssnesssnsonssasecnsnsenacsnszennesnannnsensen 36

Rivers and Harbors Act of August 30, 1935, 74th Congress, Ist ;

Session, Chap. 831, Sec. 2...........-.--s:cssssscsceeessesceeessenenesnenenenesanneney 33

Statutes of 1901, p. 27, Deering’s General Laws, Act 5178, as

a oc sce ensues ondeanavensncnihenmincenionanimontianbbinahniaseniaiiadaban 24

Statutes of 1929, p. 1613.................--.-ececseceseeceeceeeeessseteneeseneeneensensnes 21

Statutes of 1931, pr. 814.222... eeeceeseceeeeeceeeeeesseceeeeesessneeneenteneeees 21

ieee a UN i III carn cen es-inncnneasttsanionercnennecin 21

2 ai atic a ae

¥.

INDEX TO EXHIBITS.

PAGE

Table I—Summary Tabulation Showing Waterworks Ownership

in Places of 2,500 Population and Over, by Regional State

Divisions (U. S. 1930 | ALT bet. pages 16 and

Table 1 (A)—Tabulation Showing Waterworks Ow mership by

a of 2,500 Population and Over, Arranged by States in

Regional Divisions (U. S. 1930 Census )........ bet. pages 16 and

Table [ (B)—Tabulation Showing Waterworks Ow nership by

Population of Places of 2,500 and Over Arranged by States

in Regional Divisions (U. S. 1930 Census )....bet. pages 16 and

I-C—Method of Procedure and Source-Materials Consulted in

Compiling Data as to Status of Ownership of Waterworks in

the United States (Tables 1, I-A, and 1-B)....bet. pages 16 and

17

17

17

17

IN THE

SUPREME COURT

OF THE

UNITED STATES.

October Term, 1936

No. 451

William Whitlock Brush,

Petitioner, *

US.

Guy T. Helvering, Commissioner of

Internal Revenue, ;

Respondent.

MOTION FOR LEAVE TO FILE BRIEE AS

AMICUS CURIAE.

To the Honorable the Chief Justice and Associate Justices

of the Supreme Court of the United States:

The undersigned, as counsel for Frank I. Weymouth,

General Manager and Chief Engineer of The Metropoli-

tan Water District of Southern California, moves this

Honorable Court for leave to file the accompanying brief

in the above captioned cause as amicus curiae. The con-

_

sent of counsel for petitioner and for. respondent has

been obtained, as indicated by the letters presented with

this motion, printed gepies thereof being annexed to this

printed motion.

Respectfully submitted,

. James H. Howarop,

Counsel for Frank E. Weymouth, General Manager and

Chief Engineer of The Metropolitan Water District

of Southern Califorma,

*

‘Amicus Curiae.

CHARLES C. Cooper, JR.,

Of Counsel.

mom

( Letterhead of )

_Wricut, Gorpon, Zacury & PARLIN

(Cotton, Franklin, Wright & Gordon )

Sixty-three Wall Street

- New York

December 9, 1936.

Re: Brush vs. Commissioner

Dear Sir:

We have your letter of November 23, 1936 and note

that you desire to file a brief as amicus curiae in the

United States Supreme Court in the above case. We will

be glad to consent to the filing of such brief,

If you do decide to file a brief we would appreciate it if

you would afford us an opportunity of seeing’ the draft

prior to filing and allow us to ake ally suggestions

which may occur to us.

We find that we do not have available an extra copy of

the record but do enclose herewith for your information

a copy of our Petition for certiorari and a copy of our

“brief before the Circuit Court of Appeals.

Very truly yours,

Charles C. Parlin

Mr. James H. Howard,

General Counsel,

Metropolitan Water District.

306 West Third Street,

Los Angeles, California.

(Encs. )

. 4 | |

a

(Letterhead of )

OFFICE OF THE SOLICITOR GENERAL

Washington, D. C.

November 27, 1936

James H. Howard, Esq.,

306 West Third Street, —

Los Angeles, Calif.

Dear Mr. Howard:

Re: No. 451. ' William Whitlock

_ Brush v: Commissioner of

Internal Revenue.

In reply to your letter of November 23, you have my

consent to the filing of an amicus curiae brief on behalf

‘of Mr. F. E. Weymouth. I shall be glad to send you

copies of the Government’s brief in the Brush case when

it is printed.

Very truly yours,

STANLEY REED

Solicitor General

IN THE

SUPREME Court

“OF THE

UNITED STATEs.

October Term, 1936

No. 451

William Whitlock Brush,

Petitioner,

US.

Guy T. Helvering, Commissioner of

Internal Revenue;

een

Sirs:

You will please take notice that the foregoing motion

will be presented to the Supreme Court of the United

States at a session thereof appointed to be held at the

Court House of the Supreme Court of the United States

in the City of Washington, D. C., on Monday, the Ist day

indi FE AAS is

of February, 1937, at the opening of Court on that day,

or as soon thereafter as counsel can be heard.

Dated: Los Angeles, California, January 29, 1937.

Yours respectfully,

James H. Howarp,

Counsel for Frank E. Weymouth, General Manager and

Chief Engineer of The Metropolitan Water District

of Southern Califorma, . |

| Amicus Curiae.

Office and P. O. Address:

306 West Third Street,

Los Angeles, California.

CHARLES C. CooPeER, JR.,

Of Counsel.

To:

Boykin C. Wright and Charles C. Parlin, Esquires,

Counsel for Petitioner,

63 Wall Street, New York, N. Y.

The Solicitot General,

Counsel for Respondent,

Department of Justice, .

Washington, D. C.

_

WG Rad 1 2 ae es .

PRE AER RL ik BOL atte ORE

IN THE

| SUPREME Cour?

Unirep Srarss.

October Term, 1936

No. 451

William Whitlock Brush,

Petitioner,

US. |

Guy T. Helvering, Commissioner of

Internal Revenue,

Respondent.

—_—_—_—_——

_ BRIEF OF AMICUS CURIAE.

a

PRELIMINARY STATEMENT.

This brief is submitted because the undersigned js

counsel for the General Manager and Chief Engineer of

The Metropolitan Water District of Southern California

in the suit row pending in .the District Court of the

United States in and for the Southern. District of Cali-

fornia, Central Division, to recover taxes paid on salary

—10—- «

réceived as such officer during the calendar year 1932.

(Frank E. Weymouth v. United States of America, No.

7463-J.)

The outcome of that case will be affected, and may be

contralled, by the decision of the case now before this

Court. The principles applied by’ Your Honors herein

_may be of sufficient scope to fully dispose of the matter

now pending in the District Court. It happens, however,

that there are certain distinctions in the matter of organi-

zation, operation and underlying purpose that, if brought

to the attention of the Court, may permit of the exemption

from taxation of the salaries of officers of The Metropol-

itan Water District of Southern California even though

the Court should hold the salary of the petitioner herein

to be taxable.

In the following brief, emphasis will be placed upon the

factual situation respecting the ownership of public water

supplies throughout the United States. [Effort will be

made to point out the fundamental, governmental aspect

of the. furnishing of such water supplies by publicly-

owned systems with especial reference to the precise func-

tion performed by The Metropolitan Water District of

Southern California. Some mention will be made of the

judicial precedents, but the other briefs filed in this case

have discussed the pertinent authorities so ably and fully

that very little, if anything, can be added on that score.

——

er ee

The. writer respectfully submits that. the functions per-

formed by the City of New York and its Board of Water

Supply are of such an usual governmental nature as to

render those functions and the salary paid to petitioner at

bar exempt from Federal Income Tax. The reasons for

this opinion will appear in the following pages.

Further, it is our view that even if the salary of the

- petitioner at -bar be held to be taxable by the United.

States,. the salaries paid by The Metropolitan W ater Dis-

trict of Southern California to its officers and employees,

and notably to the writer’s. client, would be exempt! It j is.

in part for the purpose of indicating the distinctions and

‘ailille this ‘Honorable Court to bear in mind the effect

of the decision upon other cases which are now pending

in the lower courts and which may reach this Court j in due

course that the writer submits the following argument:

~

THE CASE AT BAR.

On July 13, 1936, the Circuit Court of Appeals for the

Second Circuit affirmed the order of the United States

Board of Tax Appeals assessing ‘a deficiency tax on the

salary received by petitioner for the year 1931 as Chief

Engineer of Water- Supply in the Department of Water

Supply, Gas, and Electricity of the City of New York.

The case is here on writ of certiorari pursuant to Judicial

Code, Sec. 240(a) (U.S.C., Title 28, Sec. 347).

Dd

—l2—

OUTLINE OF ARGUMENT.

‘fa ae oe

The public ownership and operation of waterworks for

supplying the needs of the municipalities and political sub-

divisions of the various states, and of their inhabitants,

constitute the.performance of usual governmental func-

tions.

II. on

The activities of The Metropolitan Water District of

‘Southern California are governmental in character within

. the exemption from Federal taxation laid down by the

adjudicated cases.

ITI.

Unless the Court be prepared to rule that the United

States may. tax the obligations, property, and income ‘of

publicly-owned waterworks of the various states, and that

the states may tax the obligations, property, and income

of publicly-owned waterworks of the ‘United States, the

salaries paid by such publicly-owned waterworks to their

officers and employees must be held to be exempt from

taxation by. the Federal Government and\by the various

States, respectively. )

—

ARGUMENT.

I,

The Public Ownership and Operation of Waterworks

for Supplying the Needs of the Municipalities and

Political Subdivisions of the Various States, and

of Their Inhabitants, Constitute the Performance

of Usual Governmental Functions.

Since the decision of this Court in Helvering v. Powers,

293 U.S. 214 (1934), the test of exemption depends upon

whether the activity constitutes an “usual governmental

function.” The Constitution prohibits the Federal Gov-

ernment from taxing the state or any municipality, public

corporation or agency of the state, either directly, by tax-

ing its obligations, or its property or income, or indirectly,

by taxing’ the salaries paid to the officers and employees

thereof, if the state activity involved be an usual govern-

mental function. Similarly, the states cannot tax the

United States or any of its public corporations or agencies

if thereby an usual governmental function be affected.

(f{elvering v. Powers. supra, at p. 225 and cases cited. )

This Court has declined to define the term “govern-

mental function” or to lay down any precise limits re-

specting the- exemption of state instrumentalities from

Federal taxation and of Federal instrumentalities from

state taxation. (Metcalf v. Mitchell, 269 U. S. 514, 521-

522—1925. ) However, in the cited case, government

. counsel conceded that the salary paid to the Chief engi-

neer of the Kennebec Water District was exempt and the

Court so held (p. 519).

Certainly, if the experience of society down the years

and the resulting trend toward almost universal public

ownership of waterworks have any validity in determining

. —4—

constitutional questions, the counsel who represented the

United States in the Metcalf case, more than a decade

ago, possessed a greater perception of social institutions

than do counsel for the respondent af bar.

An interesting discussion of the historical developement

of the public Ownership of waterworks in the United

States and Canada may be found at pages six to eleven,

in chapter one of Water Works Practice, being a manual

issued by the American Water Works Association (Balti-

more, The Williams & Wilkins Company, 1926). The

author gives the following table:

“Growth in Number and Changes in Ownership of -

United States Water-works Since 1800

Per Cent‘ptal

Un ' Un-

Total Public Private known Public Private known

1800 16* l 15* 6.3* 93.7*

1810 26 5 21 19.2 80.8

1820 30 5 25 16.6 83.4

1830 4 9 35 20.5 79.5

1840 tee 23 41 35.9 64.1

1850 3 33 50 39.7 60.3

1860 136 57 79 41.9 58.1

1870 243 116 127 47.7 52.3

1880 ~ 598 - 293 305 49.0 51.0

1890 1878 806 1,702 . 429. 57.1

1896 3,196 1,690 1,489 17 52.9 4646 0.5

1924** 9850- 6,900 2,950 70.0 30.0

*Since this table was originally compiled one additional works,

privately owned, in existence before 1800, has come to light, but

as the figures up to 1896 have been before the public for many

years and the change is so slight, with percentages not affected

after the first few lines, it has not seemed worth while to re-

make the table.

**Estimated.”

—1h—

In order to indicate as accurately as possible the pres-

ent status of the ownership ef public water supplies in the

United States, there are inserted between pages 16 and 17

three tables which have been prepared under the writer’s

supervision and are believed to be substantially accurate.

Immediately following Table I-B is an insert explaining

the procedure followed and the sources of information

_ consulted.

All incorporated cities of twenty-five hundred’ or more

inhabitants, as listed in the 1930 Census of the United

States, with their respective populations, have been cov-

ered. The cities have been grouped into states and geo-

graphical regions according to the practice of the Census

Bureau, and the information respecting the ownership of —

their water supplies has been classified accordingly. This |

information has been checked as nearly as possible to

June 30, 1936.

Table | is a summary of the ownership of public water .

supplies throughout the United States, segregated by

geographical regions, and further classified into the va-

rious population groups listed in the 1930 Census. This

table shows for each region and population group the

total number of cities and their population; the number

of cities and their population for which information was

lacking with regard to the ownership of their water sup-

plies and the percentage thereof to the total number of

cities ; the number of cities and their population for which

information was obtained respecting the ownership of

their water ‘supplies and the percentage thereof -to the

total number. of cities;. the number of cities and their

population served by municipally-owned waterworks and

the percentage thereof to the total number of cities for -

which ownership information was. obtained ; the number

of cities and their population served by privately-owned

waterworks and the percentage thereof to the total num-

ber of cities for which ownership information was ob-

tained. A grand summary for the entire United States

and for all population groups covered,’ also appears in. this

- table.

Table I is supported in detail by Tables, I-A and I-B.

Table I-A gives the detail by states: and regional divi-

sions and for the various population groups with respect

to the number of cities. Table I-B gives the correspond-

ing detail with respect to the population:

The 1930 Census lists 16,598 incorporated places in the

United States, of which 3,169 contain 2,500:or more in-

habitants, aggregating a total population of 68,954,277.

These are the cities which are covered in the foregoing

tables. The remaining cities, containing less than 2,500

inhabitants, although ‘numbering 13,429 places, contain

only 9,183,999 persons. Thus,. the survey recorded in

Tables I, I-A, and I-B covers approximately 19 per cent. »

in number of the 16,598 incorporated places in the United

States and 88 per cent. of the total population of

78,138,276 of all such incoMporated places.

This study shows that the status of ownership of

waterworks was ascertained for 87.3 per cent. of the

3,169 cities of 2,500 or. more population, embracing 97.2

per cent. of the aggregate population of such incorporated

places. Of these cities for which information was ob-

tained concerning their waterworks, 76.4 per cent.” were

served by publicly-owned systems, embracing 86.4 per

cent. of the total population of all such cities for which

data concerning ownership was available.

. — ——

< let Ae nee!

eg a See) eee Le ee ea

SUMMARY TABULATION SHOWING WATERWORKS OWNERSHIP

in Places of 2,500 Population and Over, by Regional

State Divisions. (U.S. 1930 Census)

For explanation of Method of Compilation and References as to Source Material, see notations following Table I-(B) ~

Geographical

q Regions - : ,

Populati New England Middle Atlantic East North Central | West North Central South Atlantio East South Central | West South Central ms Mountain = Pacific

Groups Places| Population | Places} Population | Places} Population | Places | Population | Places; Population | Places] Population | Places| Population .| Places| Population | Places | Population "lac

2,500 and Over . ; :

"total "i 232 + | 6,311,976 719 20,394,707 658 {16,794,908 351 5,556,181 341 5,698,122 193 2,778,687 324 4,427,439 130 1,457,922 221 5,534,335 316§

Less Undetermined 4 190,218 . “—_ 748,789 87 380 ,496 36 130 ,838 34 130,228 23 90 ,807 50 190,115 4 32,676 2 6,873 402

% 12.5 3. 8.5 3.7 13.2 2.3 10.3 2.4 10.0 5 2.0 11.9 3.3 15.4 4.3 02 2.2 0.9 O.1 12

Total Determine 203 6,121,758 586 19,645,918 571 16,414,412 315 5,425,343 307 5,567,894 170 2,687,880 274 4,237,324 122 1,425,246 219 6,526,462 276

< ™ 87.5 97.0 81.5 96.3 86.8 97.7 89.7 97.6 $0.0 98.0 88.1 96.7 84.6 95.7 93.8 97.8 99.1 99.9 8

Privately Owned $3 oe 2834 3,571,655 . 89 1,705,411 38 670,074 414 516 ,096 52% 754,143 455 478,718 re wana sot 445,116 66

4 16.3 12.8 48.3 18. 15.6 10.4 12.1 12.4 13.5 9.3 30.9 28.1 16.6 11.3 -4 3.1 $.1 8.1 2

Municipally Owned 170 5,337,263 $022 |16,074,263 482 |14,709,001 277 4,755,269 265% | 5,051,798 117% | 1,933,737 2283 | 3,758,606 102 1,239,658 1688 |5,083,346 2113

a ss 83.7 87.2 61.7 81.8 84.4 89.6 87.9 87.6 86.5 ; 90.7 69.1 71.9 83.4 88.7 83.6 66.9 76.9 91.9 76

25,000 and Over : :

Total re 55 4,457,465 76 15,499,658 97 |12,810,858 27 3,482,012 41 3,826,115 16 1,642,976 27 2,607,986 10 727,281 28 4,187,986 37

Less Undetermined - ~ 2 81,792 = - - - - ‘ - _ ‘- ~ - - ~ - - 2

" " ~ oe 0.5 « « “ ~ . . a ° “ “ - - o a :

Total Letermined 55 4,457,465 74 |15,417,866 97 |12,810,858 27 3,482,012 41 3,826,115 16 1,642,976 27 2,607,986 10 727,281 28 4,187,986 375

4 ” 100 100 97.4 99.5 100 100 . 100 100 100 100 100 100 100 100 100 100 100 100 3

Privately Cwmed 8 509,551 24 1,389,943 16 1,058 ,484 8 423,343 3k 260 , 505 4 458,753 5 186 ,936 1 39,532 | 3 157,895

. a 14.4 11.4 32.4 9.0 16.5 8.3 29.6 : 12.2 8.5 : 6.8 25.0 27.9 18.5 7.0 10 5.4 14.3 3.8 18

Municipally Owned 47 3,947,914 50 14,027,923 81 11,752,374 | 19 3,058,669 37% 3,565,610 - ; te 1,184,223 22 2,421,050 9 687,749 * 24° +«|4,030,091 - 30

oe 5 85.6 88.6 67.6) - 91.0 83.5 91.7 70.4 87.8 91.5 93.2 75.0 72.1 81.5 93.0 *90 94.6 85.7 96.2 80

10,000 te 26,000 .

Total 78 1,242,450 162 2,497,660 121 1,788 ,908 62 890 ,322 52 725,071 82 478,377 42 626 ,033 17 239,867 42 608 , 506 608

Less Undetermined 2 24,261 8 121,312 1 13,899 - - - - - - ~ - - - _ ~ 11

4 ” 2.6 2.0 4.9 4.9 0.8 0.8 @ @ = - - = = - - = - - 1

Total Determined 76 1,218,189 } 154 2,378,348 120 1,775,009 62 890 ,322 52 726,071 32 478,377 42 626 ,0OS3 17 239,867 42 608 , 506 §97

4 . 97.4 98.0 95.1 95.1 99.2 99.2 100 100 100 100 100 100 100 100 100 100 100 100 98

Privately Owned 13 213,035 76 1,187,468 254 379,394 8 131,174 7 113,817 6 91,694 & 128,242 5 78,400 6 82,187 15

‘5 17.1 17.5 49.3 49.9 21.3 21.4 12.9 14.7 13.5 15.7 18.8 19.2 19.1 20.5 29.4 $2.7 14.3 13.5 25

Mumicipally Owned 63 1,005,154 78 1,188,880 942 1,395,615 54 759,148 45 611,254 26 386,683 34 497,791 12 161,467 36 526,319 44

es . 82.2 82.5 50.7 50.1 78.7 78.6 87.1 85.3 86.5 84.3 81.2 80.8 80.9 79.§& 70.6 67.3 85.7 86.5 7

§,000 to 10,000 ;

Total 68 491,561 194 1,363,751 186 1,282,329 82. 558,719 87 589 ,342 45 304,737 89 605,546 39 269 , 556 61 431,615 851

Less Undetermined = pide 32 229,005 23 143,857 6 36,685 5 $3,891 S 26,634 6 39,638 1 7,695 ~ - 92

y 4.4 16.£ 16.8 12.3 11.2 7.3 , 6.6 5.7 -5.8 8.9 8.7 6.7 6.5 2.6 2.9 - - 10

Total Determined 53 371,828 162 1,134,746 163 1,138,472 76 522,034 82 555,451 41 278,103 83s 565,908 38 261 , 863 61 431,615 759

4 ” 78 75.6 83.5 83.2 87.7 8F.8 92.7 93.4 94.3 94.2 91.1" 91.3 93.3 93.§ 97.4 97.1 100 100 89

Privately Owned 7 43,078 033 674,429 27 188 ,627 11 71,754 9 63,938 188 119,849 13 85,881 5 32,787 19 131 ,660 203

t of 13.2 11.6 57.6 59.4 16.6 11.6 14.5 13.7 11.0 (11.5 45.1 43.1 15.7 15.2 13.2 12.6 31.2 30.5 26

Municipally Owned 46 32e,749 aad 460,317 136 949,845 65 450,280 73 491,513 224 158,254 70 430 ,027 33 229,076 | 42 299,955 556

% 86.8 68.4 42.4 40.6 83.4 83.4 85.5 86.3 89.0 88.5 ‘54.9 56.9 84.3 84.8 86.8 87.5 68.8 69.5 73

2,600 to 5,000

Total 31 120,500 287 1,033 ,638 254 912,813 180 625,128 161 557,594 100 352,597 166 587,874 64 * 221,218. 90 - 306,228 1333

less Undetermined 12 46,224 91 316,680 63 222,740 30 * 94,153 29 96,357 19 64,173 a6 150,477. 7 24,983 2 5,873 297

a 2 38.7 38.4 31.7 30.6 24.8 24.4 16.7 15.1 18.0 17.3 - 19.0 18.2 26.5 , 25.6 10.9 11.3 2.2 1.9 22

Total Determine 19 74,276 196 716,958 191 690 ,073 150 530,975 132 461,257 81 288 ,424 122 437,397 57 196,235 88 300,355 1036

£ 61.3 61.6 68.3 °69.4 75.2 78.6 83.3 84.9 82.0} 82.7 81.0 81.8 . 73.5 74.4 89.1 , 88.7 97.8 98.1 77

Privately Owned 5 18,830 90 319,815 203 78 ,906 11 43,803 22 77,836 24 83,847 19% 77,659 9 34,874 213 »374 22

% 26.3 25.4 46.9 44.6 10.7 11.4 7.3 8.3 16.6 _ 16.9 29.6 29.1 16.0 17.8 15.8 17.8 24.5 24.4 / 21

Wunicipally Owned 14 5£,446 106 397,143 17044 611,167 139 487,172 110 383,421 57 204,577 1024 359,738 48 161,36) 664 226,981 81

$ ” 73.7 74.6 54.1 55.4 89.3 88.6 92.7 91.7 83.4 83.1 70.4 70.9 84.0 82.2 84.2 - 82.2 76.5 75.6 _ 78

7

SUMMARY TABULATION SHOWING WATERWORKS OWNERSHIP

in Places of 2,500 Population and Over, by Regional . :

State Divisions. (U.S. 1930 Census) A ‘

For explanation of Method of Compilation and References as to Source Material, see notations follering Table I-(B)

TABLE I

2 a - L

cal ; p ; 1

ons ; :

New England Middle Atlantic East North Central | West North Central South Atlantio East South Central | West South Central | Mountein Pacific Total

‘Places| Population | Places} Population | Places} Population | Places | Population | Places; Population | Places| Population | Places} Population | Places} Population | Places | Population aces| Population

232 «| 6,311,976 719 | 20,394,707 658 . |16,794,908 351 5,556,181 | 341 5,698,122 193 2,778,687 | 324 | 4,427,439 180 | 1,457,922 221 5,534,335 $169 /|68,954,277

ned 29 190,218 133 748,789 87 380,496 36 130,838 34 | 130,228 23 90,807 50 190,115 a $2,676 2 5,873 402 | 1,900,040

, 12.5 $3.0 18.5 3.7 13.2 2.3 10.3 2.4 10.0 2.0 | 11.9 3.8 | "15.4 4.3 6.2) 2.2 0.9 0.1 12.7 2.8

ed 203 | 6,121,758 586 |19,645,918 571 |16,414,412 315 | 5,425,343 307 5,567,894 170 | 2,687,880 274 «| 4,237,324 122 1,425,246 219 |5,528,462 | 2767 [67,054,237

” 87.5 97.0 81.5 96.3 86.8 97.7 89.7 97.6 90.0 98.0 88.1 96.7 84.6 95.7 | - 93.8 97.8 99.2 ‘ 99.9 87.3 97.2

33 784,495 283% | 3,571,655 89 1,705,411 38 670 ,074 41é 516,096 524 754,143 453 478,718 20 185,593 50% 445,116 6538 | 9,111,301

° 16.3 12.8 48.3 18.2 15.6 10.4 12.1 12.4 13.5 9.8 30.9 28.1 16.6 . Mat 16.4 13.1 23.1 8.1 23.6 13.6

ed 170 5,337,263 302% | 16,074,263 482 |14,709,001 277 4,755,269 265% | 5,051,798 117% | 1,933,737 2283 | 3,758,606 102 1,239,653 1688 |5,083,346 21138 |57,942,936

a 83.7 87.2 51.7 81.8 84.4 89.6 87.9 . 87.6 86.5. 90.7 69.1 71.9 83.4 88.7 83.6 86.9 76.9 91.9 76.4 86.4

55 | 4,457,465 76 |15,499,658 97 {12,810,858 27 | 3,482,012 41 | 3,826,115: 16 1,642,976 27 | 2,607,986 10 727,281 28 =| 4,187,986 377 |493242,337

ned - - 2 81,792 - - - - - ~ - - - * - - - - - 2 ‘81,792

» ~ a 2.6 0.5 - - - - - - -° - - - ~ - ~ ° 0.5 0.2

ed 55 | 4,457,465 74 |15,417,866 97 |12,810,858 27 | 3,482,012 41 3,826,115 16 1,642,976 27 | 2,607,986 10 727,281 28 =| 4,187,986 375 |49,160,545

‘“ 100 100 97.4 99.5 100 100 100 100 100 100- 100 100 100 "100 100 100 100 100 99.5 99.8

d 8 509,551 24 1,389,943 16 1,058,484 g 423,343 3h 260,505 4 458,753 - § 186 ,936 1 39,532. 4 157,895 7TSh | 4,484,942

” 14.4 11.4 32.4 9.0 16.5 8.3 29.6 12.2 8.5 6.8 25.0 27.9 18.5 7.0 10 5.4 14.3 3.8 19.6 9.1

ed 47 | 3,947,914 50 |14,027,923 81 {11,752,374 19 3,058,669 37% | 3,565,610 12 | 1,184,223 22 421,050. s 687,749 24 =| 4,030,091 301d [44,675,603

‘s 85.6 88.6 67.6 91.0 83.5 91.7 70.4 87.8 91.5 93.2 75.0 72.1-} 81.8} * 93.0 ‘90 94.6 85.7 96.2 80.4 90.9

78 1,242,450 162 | 2,497,660 121 1,788,908 62 890,322 52 725,071 32 478,377 42 626,033 17 239,867 42 608 , 506 ' 608 | 9,097,194

ed 2 24,261 8 121,312 1 13,899 - - - - - - = * = - - - - = ll 159,472

” 2.6 2.0 4.9 4.9 0.8 0.8 - - - - - - - : - - - - » * 1.8 1.8

d 76 1,218,189 154 2,376,348 120 1,775,009 62 890 , 322 52 725,071 $2 478,377 42 626,083 17 239,867 42 608, 506 597 | 8,937,722

ia 97.4 98.0 95.1 95.1 99.2 99.2 100 100 100 . Yoo 100 100 100 100 100 100 100 100 98.2 98.2

d “4s 213,035 76 | 1,187,468 253 379,394 8 131,174 7 113,817 6 91,694 8 128,242 5 78,400 6 82,187 1544 | 2,405,411

¥ 17.1 17.5 49.3 49.9 21.3 21.4 12.9 14.7 13.5 15.7 18.8 19.2 19.1 20.5 2904 $2.7 14.3 13.5 25.9 26.9

ed 63 1,005,154 || 78 1,188,880 94% | 1,395,615 54 759,148 45 611,254 26 386,683 34 497,791 12 161,467 36 526,319 4426 | 6,532,311

x 82.9 “82.5 50.7] . 50.1 78.7 * 78.6 87.1 85.3 86.5 84.3 81.2 80.8 80.9 79.6 70.6 67.3 85.7 86.5 74.1 ‘73.1

68 491,561 194 | 1,363,751 186 1,282,329 82 558,719 87 589 ,342 45 304,737 89 605,546 39 269,556 - 61 431,615 851 6,897,156

ed 15 119,733 _32 |° 229,005 23 143,857 5 36,685 5 $3,891 4 26,634 6 39,638 1 7,695 - - 92 637,136

22 24.4 | 16.5 16.8 | +12.3 $1.2 7.3 6.6 5.7 e * 680 8.9 8.7 6.7 6.5 2.6 2.9 - - 10.8 10.8

53 371,828 162 1,134,746 163. | 1,138,472 76 522,034 82 555,451 41 278,103 . 83 565,908 38 261,863 61 431,615 759 | 5,260,020

78 75.6 83.5 83.2 87.7 "BF.8 92.7 _ 93.4 94.3 94.2 91.1 91.3 93.3 93.5 97.4 97.1 | 100 100 89.2 89.2

7 43,079 9 674,429 27 188,627 11 71,754 8 63,938 183 119,849 13 85,881 | 5 32,787 19 131,660 203 | 1,412,004

13.2 11.6 57.6 59.4 16.6 11.6 14.5 13.7 11.0 11.5 45.1 43.1 15.7 15.2 13.2 12.5 31.2 30.5 26.8 26.8

ed 46 328,749 634 460,317 136 949,845 65 450,280 73 49) ,513 223 158,254 70 480 ,027 33 229,076 42 299,955 556 | 3,846,016

86.8 88.4 42.4 40.6 83.4 83.4 85.5 86.3 89.0 88.5 (54.9: 56.9 | ° 84.3 84.8 86.8 87.5 68.8 69.5 73.2 73.2

,

31 120,500 287 | 1,033,638 254 912,813 180 625,128 161 557,594 100 352,597 166 587,874 64 221,218 90 306 ,228 1333 | 4,717,590

ed 12 46,224 91 316,680 63 222,740 30 94,153 29 96,337 19 64,173 44 150,477 7 24,983 2 5,873 297 | 1,021,640

38.7 38.4 31.7 30.6 24.8 24.4 16.7 » 15.1 18.0 17.3 19.0 r8.2 26.5 25.6 10.9 11.3 2.2 1.9 22.3 21.7

d 19 74,276 196 716,958 191 690 ,073 150 530,975 132 461,257 81 288,424 122 437,397 57 196,235 88 - 300,355 10386 | 3,695,950

61.3 61.6 68.3 69.4 75.2 75.6 83.3 84.9 82.0 82.7 81.0 81.8 73.5 74.4 89.1 88.7 97.8 . 98.1 77.7 78.3

5 18,830 90 319,815 204 78 ,906 11 43,803 22 77 ,836 24 * 83,847 19% 77,659 9 34,874 213 73,374 2226 808 ,944

26.3 25.4 45.9 44.6 10.7 11.4 7.3 - 8.3 16.6 16.9 29.6 29.1 16.0] - 17.8 15.8 17.8 24.5 24.4 21.6 21.9

d 14 5£,446 106 397,143 1704 611,167 139 487,172 110 383,421 57 204,577 «102% 359,738 48 161,361 66% - | * 226,981 813% | 2,887,006

73.7 74.6 54.1 55.4 89.3 88.6 92.7 91.7 83.4 83.1 70.4 70.9 84.0 82.2 84.2 82.2 76.5 75.6 | 78.5 . 78.2

° : TABULATION SHOVING WATHRWORKS OWNERSHIP BY PLACES OF 2,500 POPULATION AND OVER

Arranged by States in Regional Divisions. (U.S. 1980 Census)

Por explanation of Method of Compilation and References as te Source Material, see notations following Table I-(B)

TOTALS - 2,500 and Over 25,000 and Over s . Es 10,000 to 25,900 ; 6,000 to 10

Population - -

Groups e ; ,

Regions Total Less Undetermined | Total Determined | Privately Owned | Mumicipally Owned | Total Less Undeterm'ned | Tote] Detormined| Privately Owned | Municipally Owned | Total }_leee Undetermined Total Determined | Privately Owned |-Municipally Owned | Total | Less Undetersined | Total D

and States Places | Places| * & Places * Places | & Places 7 Places Places | Places om Places | % Places % Places | Places Se Places % Places| » | Pimoés. 4 Places | Places

Ber England °

Maine 26 - 20.8 18 69.2 € 33.5 12 66.7 3 - - 3: 100 - - 3 100 6 - 1 16.7 6 83.8 2 40 3 - 60 ~ 3 33.3 4 66.

New Hampshire 18 - - 18 | 100 « 22.2 4 77.8 3 - - 3 100 1 33.3 2 66.7 7 ~ - 7 | 100 1 14.8 6 8.7 . . 4 | 100

Vermont 14 1 7.1 13 92.9 - - 1s. |100 - - - - - - - - -. 3 - - 3 | 100 - - 3 100 1 7 - 7 | 100

Massachusetts 122 16 13.1 106 86.9 5 4.7} 103 95.3 30 - - 30 100 - - 30 100 43 - - 43 | 100 ‘ 9.8 39 90.7 39 11 28.2 28 71.8

Rhode Island 19 2 5.3 18 4.7 5 33.3 12 66.7 7 - | - 7 100 2 28.6 5 1.4) ° 7 1 14.3 7 8.7 2 3s.3 [ 4 66.7 4 ~ - 4 | 100

Commnecticut $s $s 9.1 3o 90.9 12 40 18 60 12 - | = 12 100 6 41.7 7 68.3 12 <_< - 12 | 100 4 33.3 6 | 66.7 ’ 1 20 4 cs)

Totals 282 29 12.6 208 87.6 3s 16.3 170 83.7 o5 - | = 55 100 8 14.4 47 8636 78 2 2.6 16 97.4 is 17.1 63 62.9 66 - 65 76

Middle atlantic 4 ; ‘

New York 196 26 13.2 170 86.8 $0-1/2| 16.0; 139-1/2! 88.0 23 - {| - 23 100 2— 8.7 21 91.3 47 - - 47 | 100 2 19.4 38° 80.9 41 5 12.2 36 87.

New Jersey 169 16 9.6 153 90.6 78 61 7% 49 26 - | - 26 -100 8 34.6 17 65.4 40 1 2.5 39 97.5 21 53.8 18 46.2 50 © 12 “4 88

Pennsylvania 364 91 25.7 14.3 176 66.5 cr 33.5 27 2 1.4 25 92.6; 15 52.0 12 48.0 75 1 9.3 68 90.7 46 67.6 22 32.4 10s 2) 20.4 82

Totals 719 133 18.6 586 81.5 288-172] 48.3 | S02-172] 51.7 76 2 | 26 1% 97.4| 24 32.4 50 €7.€ | 162 : 4. 154 96.1 16 49.3 78 60.7 let 32 16.5 162 83.

East Mort) Central ° - ;

Ohic 14 16 2.4 158 99.6 20 12.7] 138 87.5 26 - | - 26 100 2 7.7 24 92.3 33 1 3.0 32 97.0 4 12.5 28 87.6 61 £ 9.8 46 90.2

Indiana 9 16 16.8 79 8.2 25 31.6 54 68.4 17 -- | = 17 100 7 41.2 10 58.8 17 . - 17 7 100 8 29.4 |, 12 70.6 27 4 14. 23 &.

Illinois 182 28 14.6 184 eM 36 21.2} 128 78.1 24 - | - 26 100 eC 25 18 7% Ary - - *« =| 100 18-1/2| 39.7 20-172 | 60.3 66 7 12.5 49 87.6

Michizan 114 16 14.0 98 86.0 1 1 97 =|: 17 - - 17 100 - - 17 100 23 - - 23 | 100 - - 200 32 € 187 26 81.

Wisconsin i 13.3 72 96.7 7 9.7 65 90.3 2 - - {as 100 1 7.7 12 -t 14 - - 14_ | 100 3 21.4 11 78.6 20 1 5 19 96

+ Totals 658 87 13.2 671 36.8 3s is.€ | 482 4.4 97 - - | & "100 16 1€-5 31 as. | 121 1 0.8 120 99.2 25-172| 2163 94-172 | 787 136 23 12.35 ies | 87.

West Korth Central i

Minnesota ™ 12 16.4 61 83.€ 1 1.6 60 98.4 3 - 3 100 ° o 3 100 11 - - 1l 100 - - 11 100 18 o - 18 100

lowe 8 8 | 98 73 90.1 13 17.8 60 82.2 10 - a 10 100 “3 BO 1 70 ll - - ll 100 3 27.3 38 " 72.7 14 1 7-1 i 92.%

Missouri 72 8 11.1 64 86.9 pT) 23.4 42 76.6 6 - - 6 100 3 50 3 50 10 = - 10 100 4 40 6 60 21 2 9.5 19 90.6

Borth Dakota 12 1 &3 11 91.7 1 9.1 10 90.9 1 - - 1 100 - - 1 100 3 - - 3 | 100 ~ - 4 8 100 6 1 16.7 6 8.

South Dakota 16 2 12.5 14 87.5 1 71 1s 92.2 1 . . 1 100 - - 1 100 5 Yr - 5 | 100 7 - 6 100 - 2 - - 2 | 100

Bebraske 36 3 8.€ 32 91.4 3 9.4 29 90.6 2 - - 2 100 - - 2 100 € + - 6 | 100 . 6 100 * t 11.2 8 | 889

Kansas 62 -2 3.2 96.8 4 6.7 £6 93.2 4 - - 4 100 2 Ae) 2 50 16 a 7 16 | 100 7 6.3 i 93.7 12 1 &S 11 9le

Totals 351 36 10.3 316 89.7 38 12.1 277 87,9 27 . . 27 190 3 29.6 ly 70.4 62 - bz | 100 5 12.9 54 87.1 6 7.3 76 g2.

South Atlantic

Deleware _ § 2 40 s 60 - - 3 100 1 - - 1 100 - - 1 100 - - - - - - - - - - - = a =

Maryland 21 1 4.8 20 96.2 1 : us $6 3 - - 3 100 - |- 3 100 3 - - 3 | 100 - - 3 100 3 . - 3 | 100

Dist. of Columbia 1 - - 1 100 - - 1 100 i - - 1 100 - —_ 1 100 - - - + - - - - - - - - - -

Virginia 45, - 7 15.€ 38 4.4 5 13.2 33 86.8 7 - - 7 100 1 | 1&3 6 85.7 9 - - 9 | 100 2 22.2 7 17.8 10 2 20 8 80

Vest Virginia 39 7 17.9 32 82.1 19 59.4 13s 40.€ 5 - - § 100 2 | 40 3 60 6 - oa 5 100 3 60 2 40 12 1 8.3 11 ot.

Borth Carolina 68 2 2.2 66 97.1 4 6.1 62 93.9 8 - . ° 100 - . é 100 13 - - 13 | 10 - - 13 100 17 - - 17 | 100

South Carolina 40 s 7.8 37 92.8 2 5.4 35 94.6 4 - - 4 100 - = 4 | 100 6 . . 5 | 100 1 20 4 80 12 = - 12 | 100

Georgia oy $s 4.7 61 95.3 é 9.8 S% -|. 90.2 5 - - § 100 - - 5 | 100 10 - - 10 | 100 1 10 © 90 16 1 6.2 16 93. ¢

Florida ~_ 58 2 16.5 49 | o.5 | 4-1/2) 9.2 44-1/2) 90.8 7 - - 7 100 1/2) _7.2 6-1/2 | 92.8 7 - - 7__| 100 = = 7 100 17 1 5.9 16 4.

Totals - M41 s 10.0 307 | 90.0 | 41-1/2] 18.6] 265-1/2) 96.5 41 - - [41 100 3-1/2[ 8.5 37-172 | 91.8 52 - 7 62 | 100 7 15.6 45 86.8 87 5 5.7 x 4.

7 * . ’

Bast South Central |

Ientucky 63 6 9.4 43 | 90.6 | 20 41.7 28 68.3 6 - - 5 100 2 33.2, 4 | 66.7 7 . . 7 | 100 2 28.6 5 71.4 16 1 6.2 1s 83.

Tennessee 48 1 2.1 47 | 97.2 | 12 25.5 35 74.5 § - - 5 100 1 20 + | 80 N = . 3 | 100 “ - 3 100 ~ 14 - = 14 | 100

Alebame 63 12 22.6 41 77-4 | 9-1/2} 47.6 21-1/2| 62.4 3 . - 3 100 1 33.3 2 | 66.7 ll . am 11 | 100 + 4 36.4 . 63.6 ll * 27.5 8 72.

Mississippi 39 8 12.8 Ar | 87.2 | 2.9 33 $7.1 2 - ae 2 199 - - 2 100 ll - ~ 11__| 100 ~ - ii 100 4 =? - 4 | 100

Totals 193 23 11.9 170 63.1 62-172! 30.9] 117-172 | 69.2 16 - - 16 100 4 26.9 12 75.9 3z : ” 32 | 100 & 18.8 26 81.2 4 4 8.9 4 91.

T T : r

West South Central |

Arcanses 49 1s 26.5 36 | 73.5 1¢ | 60 13 } 50 3 - - 3 100 1 33.3 2 66.7 é . - 6- | 100 . 3.3 1 16.7 9 . 22.2 7 77.

Louisiane 48 14 29.2 “4 79.3 6-1/2) 16.2] 28-1/2; 83.3 4. - - « 100 1 25 3 7 4 . * 4 | 100 1 25 3 7 1 1 9.1 10 90.

Oklahoma 63 3 4.4 66 96.5 2 $.1| 63 | 96.9 4 - - 4 100 - - 4 100 12 > im . 12 | 100 1 BS ll 91.7 22 . 91 20 90.

Texas 159 20 12.6 139 37.4 20 14.4) 119 8 16 - - 16 100 3 18.3 1s Ble? 20 2 . 20 | 100 1 19 9% 47 1 2.1 46 97.

Totals 324 60 15.4 274 | 06.5 45-172) 16.5 | 224-172 | 83.4 27 - . 27 100 6 18.5 22 81.5 42 és _ 42 | «100 8 19.2 34 80. 9 &e 6 6.7 8s 93.

Mountain |

Mottane 18 . - 18 10 4 22.2| 14 17.8 2 . - 2 100 1 50 1 60 4 25 4 | 100 . 60 2 50 6 a = 6 | 100

+ Tdaho 21 2 9.5 19 | 90.5 4 21 15 79 - - - - . - - - - 2 2 “s 2 | 100 1 oo 1 80 5 - 7 5 | 100.

Tyami ng 8 - > 8 | 100 3 37.5 6 62.5 - - - - - - - - . 2 . . 2 | 100 - - 2 100 3 - - 3 | 100

Colorado 27 1 3.7 26 | 9.3 . - 26 100 3 . - 3 100 - - 8 100 6 - - 6 | 100 - - 6 100 10 _ - 10 | 100

Ber Mexico 16 2 12.6 pt) 87.5 3 21.4 ll 73.6 1 - - 1, 100 - - 1 100 2 - * 2 100 a 50 1 50 4 * * 4 100

Aritons “ 2 14.5 12 | 6.7 2 16.7} 10 83.3 2 - - 2 100 - - 2 100 a 6 - . . " - 4 . 6 4 1 16.7 a 8s.

Uteb 21 - . 2a | 100 1 4.8] 20 96.2 2 - 7 2 100 - - 2 100 1 - “4 1 | 100 ns “ 1 100 ‘ * 55 4 | 100

Beveada § 1 20 4) 3 1 - - - - - - - - . “1 - - 1_| 100 1 100 ~ - 1 : - 1_| 100

Totals 130 ~ 6.2 122 93.8 20 16.4| 12 63.6 10 - 7 10 100 1 10 2 90 17 . - 17_ | 100 § 29.4 12 70.6 39 1 2.6 38 97.

‘ “

Pacific . 80 4 4 | 100

Washington 38 2 6.3 3 (94.7 . 11.1 88.9 § - - 6 100 - - 8 100 10 = * 10 | 100 : 20 8 . -

28 - - 28 | 00 7-1/2] 26.8| 20-1f2 | 73.2 2 - - 2 100 1 60 1 50 ‘ - 2 4 | 100 1 26 5 % 9 2 ri 9 | 100

Californi« - o 156 16 74,3 21 o o 21 100 3 14.3 18 __ 87) 2e - - 28 100 8 10.7 08.3 48 - - 48 100

Totals 221 2 0.9 219 99.1 60-172] 23.1] 168-172 | 76.9 28 . - 28 | 100 4 14.3 24 86.7: “ si Sa oe Co) 8 . % “7 61 = = 61 00

1.5. Totals 5,169 402 | 12.7 2,767 | 87.8 6s3-1/2| 23.6 |2,18-1/2 | 76.4 $77 2 0.8 376 99.5| 78-1/2| 19.6 | soi-1/2| 84] 608 nl 1.8 697 | 982 | mb4-1/2| 25.9 | 442-1/2/ M1 | 1 bead 10.8 wo | &.

TABULATION SHOWING WATHRVORKS OWNERSHIP BY PLACES OF 2,00 POPULATION AND OVER

Arranged by States in Regional Divisions.

(U.S. 1930 Census)

; p ; ; :

for explanation of Method of Compilation and References as to Source Material, see notations following Table I-(B)

TABLE 1-{4)

25,000 and Over 10,000 to 25,000 ‘ 6,000 to 10,000 2,800 te 6,000

ss Undgtern'ned | Tote) Detormined| Privately Owned | Mmicipally Owned | Total termined | Total Determined | Privately Owned | Minicipally Owned | Total ss Undetermined | Total Determined | Privately Owned | Muniel Owned | Total | Less Unietermined | Total Determined | Pri weet Mensetzayfy Onset

Places ms Places ye Places a Places % Places Places ra Places % Places » s “> Places | Places % Places x Places Places +

v 7 : : ;

- - 3 100 - - 3 -100 6 1 16.7 6 83.8 2 40 3 60 9 3 33.3 6 | 66.7 2 33.3 _ 66.7 8 ‘ so @ ‘ 60 2 BO 2 60

- - 3 f 100 1 33.3 2 66.7 7 - ‘- 7 | 100 ‘ 14.8 6 8.7 4 - - _ 4 | 100 1 2 s % ‘ - - . @ | 100 2 ts 8 7%

- - - - - - - - s - - S$ | 100 - - 3 100 aes Ce - 7 | 100 - > ? 100 ‘4 1 2% 8 7 - - 8 100

- - 30 100 ° - -- 30 100 43 ce - 43 | 100 4 9.8 39 90.7 39 11 28.2 28 1.8 2 3.6 27 96.4 10 8 60 6 60 - - 6 100

- - 7 100 2 28.6 5 71.4 7 1 14.3 6 84.7 2 33.38 4 66.7 4a - - 4 | 100 a % ‘3 % 1 - ‘- @e 100 2 100 - -

ike = 12 100 5 41.7 7 58.3 12 - - 12__| 100 4 33.5 _8 66.7 re 1 20 4 80 2 60 2 60 ‘ 2 80 60 1 $0 3

- _ 58 100 8 14.4 47 %.6 | 78 2 2.6 16 97.4 1s 17.2 63 82.9 68 _ 78 7 [ist a |; oe 31 bh is | 6 6 3 |.

+e - 23 100 -2 87 21 91.5] 47 - - 47 | 100% 9 19.1 38 0.9 41 5 12.2 36 87.8 mA/ 20.8 | 26-2 /| 19.2 * 21 | %T o ve.3 oe 18 | 62 nt

“ - - 100 , 9 er s 65.4] 40 1 2.5 39 97.5 21 63.8 18 46.2 60 ) 12. a4 88 2 66.8 1s 45.2 63 7 17.0 _ ss 23 62.8 2 47.7

{7.4 92. 15 52.0 48.0 1 9.5 68 7 46, 67.6 22 32.4 105 21 20.4 82 79.6 6) 74.4 | 2) 25.8 2 $1 {8 38 oe 55 | ats i] $1.8

2 | 2&6 1% 97.4) 24 32.4 | 50 67.€ | 162 8 4.9 164 96.1 76 49.3 78 60.7 | 194 32 16.5 162 83.5 eid | 57.6 | Gel | 42.4 a ? 19 68 %0 “.9

- | - 26 100 2 7.7 24 92.3 33 1 3.0 32 97.0 4 12.5 28 87.6 51 6 9.8 46 90.2 8 17.4 88 2.6 “ 10 6.6 o4 4.4 6 11.2 4s * 88.9

- - ur 100 7 41.2 10 68-8] 17 - - 17 | 100 5 29.4 12 10.6 27 4 14.8 23 %.2 8 4.8 pT) 65.2 M 12, | 36.3 22- | 6.7 6 22.7 17 17.3

- - 2 100 6 25 1 7 4 - - 3% =| 100 18-1/2| 39.7 | *20-1/2| 60.3 66 17 12.6 49 87.5 10 20.4 39 79.6 78 21 26.9 67 73.3 6- 1L¢ SO-14| 66.6

- - 17 100 - - 17 100 23 - - 23° | 100 - > 23 100 32 6 18.7 26 81.3 - - 26 100 42 10 23.8 32 76.2 2 3.1 9.9

ao. - 13 100 1 7.7 12 92.2 14 - - 14__| 100 3 21.4 11 18-6 20 1 5 19 96 2 6.3 18 “7 hg 10 27.8 26 72.2 2 1.7 2 92.3

- - 97 100 16 16.5 al 83.5 | 121 1 0.8 120 99.2 25-172] 21.3 94-172 | 78.7 186 23 12.5 163 87.7 y? |e] i | @c | wy “ai | wt 2 Jae

¥ > > 7 :

- - 3 100 - - 3 100 11 - - 11 | 100 - - ll 100 18 ‘- - 18 | 100 1 5.6 1? 4.4 a 12 29.3 2 70.7 - - 29 100

- - 10 100 3 30 7 70 11 - - 11 | 100 3 27.3 8 2.7 14 1 1.2 1s 92.9 3 23.1 10 78.9 46 ? 6.2 39 m8 | 4 10.3 3% oe.7

. - 6 100 3 50 3 50° 10 - - 10 | 100 4 40 6 60 ae 2 9.5 19 90.6 3 6.8 16 a.2 3 6 17.2 29 2.8 8 17.2 24 2.8

- - 1 | 100 - - 1 100 3 - - 3 | 100 - - 3 10 6 1 16-7 5 | 8.8 1 20 ‘ 8 2 - - .2 | 100 ‘: - 2 100

- - 1 100 - - 1 100 5 - - 6 | 100 - - 5 100 2 - - 2 | 100 2 60 2 $0 8 2 5) € 7% - - 6 100

- - 2 100 - - 2 100 6 - - 6 | 100 ¢ .. - 6 100 9 1 11.2 8. | 88.9 2 2% 6 7% 18 2 11.2 1s 83.9 1 6.8 u wh

a - 4 100 2 50 2 50 16 - z 16 | 100 1 6.3 16 93.7 f 12 1 8.3 11 91.7 - - py 100 30 2 3.3 29 96.7 1 3.4 28 96.6

- - 27 100 8 29.6 ly 10.4 bz = = bz TOO i) 12.9 4 87.1 6 7.8 76 i] i M6 " bts} be) e pF 2) i ¥.5 pRS] va

4 4 , :

- - 1 oo} - - 1 100 - - . - - - - . - - . - - - - - - - 4 2 50 2 |. 60 - - 2 100

- - 3 100 - - 3 100 3 - - 3 | 100 - - 3 100, 3 - - 3s | 100 2 33.3 2 66.7 12 2 as n 91.7 - - u 108

- - 1 lou o - 1 100 - - - - - - - - - — ~ - - - - 7 - e 7 - - - 7 - - 7 -

- - 7 100 1 +] 14.3 6 86.7 9 - - 9 -{ 100° 2 m2 is * 17.8 >| 10 le 8 80 - - 8 100 wv 6 26.3 4 73.7 2 14.3 PY 3 &.7

- - 5 100 2 | 40 3 60 6 “ - -& | 100 3 60 2 40 12 1 8.3 11 91.7 6 64.5 6 45.5 1? 6 35.3 n 4.7 8 72.7 3 27.8

- - 8 100 -~ | = 8 100 13 - - 13 | 100 - - 13 100 17 - - 17 | 100 - - 17 100 30 2 6.7 28 83.8 + 4.3 2 %.7

- - 4 100 - - 4 100 6 - - 6 | 100 1 20 4 80 12 - - 12 | 100 1 as 1 91.7 19 3 5.8 1s Lt - - 1s 100

- - $ 100 - - b 100 10 - - 10 | 100 1 10 9 90 - 16 1 6.2 16 93.8 - - 6 100 33 2 6.1 31 $3.9 6 16.1 26 88.9

_- - 1 100 1/2| 7.2 | - 6-172 92.8 on ie. - 7__| 100 - : 7 100 17 1 5.9 16 94.1 1 6.3 6b 33.7 27 8 29.6 19 70.4 3s 15.8 16 4.2

- - 41 100 3-172. 86 | 37-172 91.5 52 = = 62 | 100 7 15.6 86.5 87 S- 5.7 | & 94.3 9 | i1.0 73 wer Bt) 185 i Ys “eT Tid =< -

« “ 6 100 2 $3.2 4 66.7 7 - - 7 | 100 2 28.6 5 71.4 16 1 6.2 1 |. 93.8 . 60 6 o , @ 4 6.7 20 3.3 ? % Bu “6 °

° “ 5 100 1 20 4 80 3 - - 3 | 100 ~ - 3s -| 100 14 - - 14 | 100 ‘6 42.9 cy 67.1 26 1 3.8 2 96.2 6 20 20 #

2 “ 3 100 1 33.3 2 66.7 11 - - 11 | 100 4 36.4 7 *| 68.6 11 3 27.8 e | 29 2-4/2) 31.3 6-12 | 667 268 ° 32.1 1s 67.9 | .12 63.2 7 36.8

- ” 2 100 ‘s « 2° 100 11 - - 11_| 100 - - ll 100 4 - - 4 | 100 i f] % 22 6 22.7 uv 77.3 - : 17 300

> = 16 100 ry 26.9 | .12 75.9 3z - - 32 | too 6 18.8 26 81.2 45 4 8.9 41 91.2 1/2 1 (22-172 | 64.9 100 iv ° 61.0 a) 6 67

iL}

“ < 3 100 1 33.3 2 66.7 6 - - 6 | 100° 5 3.3 1 16.7 9 2 22.2 7 17.8 2 26.6 6 1.4 31 1 36.6 20 4.5 10 60 10 60

~ “ 4 100 1 25 3 > 76. 6 - - 4 | 100 1 25 3 5 11 1 92 Yo | 90.9 i 10 9 %# 29 13 “4.5 16 66.2 2-174 6.6 w-1A| 4.4

“ “ 4 100 = = 4 100 12 - - 12 | 100 - 83 11 91.7 22 2 92 20 90.9 i e 19 *“ 30 i 3.3 29 6.7 - - 29 100

i < 16 100 3 18.8 13 8le2 20 -. - 20 | 100 1 6 19 964 47 : 2.1 46. 97.9 9 19.6 37 0.4 76 19 w 67 % ? 12.8 60 87.7

“ - 27 100 . 18.5 22 81.5 a2 - = a 1100 i) 13-1 34 80.9 “o 6 6.7 ss 93.5 wT -7 a | a ee 122 =

a is t wo | 1 60 1 60 + - - 4 | 100 2 60 2 60 ’ 6 -’ a 6 | 100 - - 6 100 6 - - 6 | 100 1 16.7 6 s.8

a « a Pe na a 2 - - 2 | 100 1 50 1 50 © 6 - - & | 100 1 20 4 o* 4 2 4.3 12 &.7 2 16.7 10 a.8

L. ~ - és ~ am « “ 2 - - 2 | 100 2 en = 2 100 3 - - 3 | 100 1 33.8 2 66.7 3 - - 3 | 100 2 66.7 i 33.3

- - 3 100 - - 3 100 6 - - 5 | 100 - - 6 100 10 - - 10 | 100 - - 10 100 ° 1 1.1 . 6.8 - - 8 100

- - 1 100 - - 1 100 2 - - 2 100 1 50 1 50 4 - - 4% 100 i t2) 3 % ’ 2 22.2 7 77.8 1 4.3 6 we.7

< a 2 100 a a 2 100 - - - - . - - - - - 6 1 16-7 6 8.5 1 20 ‘ #0 6 a “7 e s.3 1 20 ‘ #0

- - 2 100 - - 2 100 1 - ~ 1 100 - - 1 100 4 - - 4 100 - ‘ 100 i“ . - “ 100 i 71 uw 92.9

« . or - - - - - 1 : : 1_|.100 1 100 - - et = « 1__| 100 i : : 3 i 33.3 2 ? i ‘eo i °

= - 10 100 1 10 9 @0 17 - - 17 100 6 29.4 12 70.6 39 pS 2.6 38 97.4 6 +2 cv) #6 . 7 67 ’ 6.8 “8

~~ “ 6 100 « - “é 100 10 - - 10 | 100 2 20 8 80 4 - - 4 | 100° - a ‘ 100 ty 2 10.6 7 9.6 u 2

ee e 2 100 1 50 1 so tf 4 - - 4 | 100 in 3 i) 9 - - -9 | 100 2 22.2 ? 17.8 is - - ws | 100 ~- 73.1

P i 21 100 : 14.3 18 ‘| 28 - - 28 | 100 3 10.7 25 80.3 48 - - 48 | 100 17 35.4 31 4.6 668 - - 68 | 100 az 12.4

- - 28 100 4 14.3 24 86.7 bd = = ym me (oN) LJ Ia.3 cr. 61 - - 61 | 100 iv * a w + at 55 rt

2 0.5 375 99.5| 78-1/2| 19.6 | 301-1/2 80.4} 608 n 1-8 | 697 98.2 | w4-1/2] 25.9 | 442-12] 7%.1 1 92 10.8 739 89.2 208 26.6 | 666 8.2 | 1,888! 207 22.38 1,086 as-1/,) 7e5

* ae

.

Qe rere on ot amie ate " " --* ~ - —

A I Rae er tS Hb UB 2 ot > a Pitti pectertiea ity”. aelitnn

.

TABULATION SHOWING WATERWORES OWNERSHIP BY POPULATION OF PLACES OF 2,800 AND OVER ; c

7 ° ; Arranged by States in Regiona} Divisions. (0.8. 1980 Census) 4 p

Por explanation of Method of Compilation and References as to Source Material, see notetions following Table I-(B)

TOTALS = 2,800 and Over’ 25,000 ant Over 10,000 te 26,000 . 8,

- r - :

Total keoe Undetermined Total Deterwined | Private Owned] Municipelly Owned} Total Less Undetermined | Total letermined | Privately Muni cipe} 1 Total Privately Owned | Municipelly Ownes| Total Less Undetermined | Total *

and States Population | Population Population Pe Sa —---) oe Population | Population atton] Population Population z Population | Populetion Popu lation Population] & on Population | Population | % t

mine 321,606 52,754 | 16.4 266,752/ 63.6 47,228 | 17.6 221,527) 82.4 134,607 - - 134 ,507 |100 - - 134, 507/100 os 503 13,840 |14.8 79,663| 66.2 26,440 | 36.7 61,223 | 64.3 64,962 24,130 | 37.2 “,

Bow Ramet ire 275,079 - - 273 079 |100 53,957 | 19.8 219,142] 60.2 133 ,626 |. 133,626 |109 31,463 | 23.6 102,062| 76.4 96,937 - - 96,937 }100 12,471 | 12.9 84,466 | 67.1 24,460 - - 2,

Vermont 118,766 | ~ 3,689 | 3.1 | ~ 228,077/ 96.9, .° - 115,077 /100 - - ° ° ° - ° ~ e 63,411 - - 63,471 |100 - - 83,411 [100 60,278 “. ~ 6,2

Masench setts 3,831 ,426 107,543 | 2.6 | 3,723,083| 97.2 84,919) 2.3 | 3,636,96¢/ 97.7 | 2,811,253 - - 2,821,283 |100 - - 2,811,253/100 ~ 693 ,428 - - 693 , 428/100 76,262 | 11.8 615,166 | 68.7 |. (267,939 87,720 | 30.6 20,2

Rhode [eland 635,429 10,421 | 1.6 825 ,008/ 98.4 109,000 | 17.¢ 516,008 | 82.6 505,922 - - 805 ,922 |100 70,523 | 13.9 435,599| 86.1 95,671 10,421 |10.9 85,260) 89.1 29,649 | 34.8 66,601 | 65.2 s- cma ee “28

Tenmect {owt 31,770 25,811 | 1.4 | 1,225,989! 98.6 489,414 | 43.9 626,545 | 56.1 872,258 - - 2 £72,258|100_ - 407,565 | 46.7 464,693| 53.3 209,500 - - 209 , 500 $4,818 30.7 146,267 | 69.3 33 : . ‘

Tetels 6,511,976 190,218 | 3.0 | 6.181.758) 97.0 784,496 | 12.8 | 5,337,263) 67.2 | 4,457,465 - - 4,457 ,465 |108 50° 551 111.4 | 3,947,914] 88.6 | 1,242,450 24,261 | 2.0 | 1,216,1 2D 3,088 117.6 | 1,008, 1641 62.8 Sk OF. Smee ste 4

Fiddle Atlantic ‘ ; i “

lew Tork 0,521,982 108,224 | 1.0 | 10,413,738| 99.0 386,613 / 3.7 | 10,027,128/ 96.3 | 9,204,899 - - 9,204,899 |100 186,740 | 1.7 | 9,069,159] 98.3 730,349 - - 730 ,349| 100 131,059 | 17.9 599,290 | 62.2 277,631 33,684 | 12.1 244,1

Bow Jersey 3,339,244 68,228 | 2.8 | 3,25¢,016/ 97.8 | 1,161,704) 36.2 2,212,312) 64.9 | 2,190,396 - - 2,190,396 |200 539,654 | 24.6 | 1,650,742) 75.4 |, 609,321 13,339 | 2.2 695 ,982| 97.8 347,291 | 68.3 248,691 | 41.7 351,371 43,610 —¥- _ 307,

Pemnsylvanis 6,533,511 585,347 | 8.4 | 6,978,166/ 91.6 | 2,043,358 / 34.2 | 3.934.826| 65.5 4,104,365| _61,792 | 2.0 | 4,022,671] 98.0 694,649 117.5 | 3.328 27 | 1.157.990 307,975 | 9.3 | 1,060,037) 90.7 709,118 | 67.5 699 | 32.5 734,549 151,611 | 20.7 682,

Totals 584, 707 748,789 | 35.7 | 19,646,918) 96.5 | 5,571,655 | 18.2 | 16,074,263] 61.6 | 15,499,658 51,792 | 0-5 | 15,417,866] 99.5 | 1,309,943 | 9.0 | 14,027,923] 91.0 | 2,497,660 121,312 | 4.9 | 2,376,348/ 95.1 | 1,187,468] 49.9 | 1,186,860] 80.1 | 1,565,051 ,008 | 16.8 | 1,134,

7 ’

Best Berth Centra) 5 .

Geic 4,507,371 81,847] 1.8 | 4,425,524) 98.2 204,018 | 4.€ | 4,221,806] 96.4 | 3,399,766 - - 3,398,765 |100 $7,484 | 1.7 | 3,341,781] 98.3 617,498 13,999 | 2.7 603,599/ 97.3 69,318 | 13.8 434,261 | 86.2 359,925 $1,111 | 8.6 328,81

Ind tome 1,795,092 66,485 | 3.7 | 1,729,407/ 96.3 799,494 | 46.2 929,913) 53.6 | 1,260,190 - - 1,260,190 |100 665,100 | 62.6 595,090] 47.2 237,807 - - 237, 807}100 62,679 | 26.4 475,128 | 73.6 172,871 24,437 | 14.1 142,47

Tliinets 5,636,729 113,210 | 2.0 $,822,617| 98.0 697,197 | 10.6 4,925,320| 89.2 4,496,441 - - 4,486 ,441 100 299,787 | 6.7 4,186 ,654| 93.3 482,439 - - 482 ,439/ 100 199,430 | 41.5 285,009 58.6 |. 393,926 0,716 | 10.3 353,21

Wichigan 3,302,075 76,544 | 2.5 $,225,531| 97.7 45916) 0.2 3,220,615) 99.6 | 2,606,335 - - 2,606 ,336 |100 - - 2,606,335 |100 327,343 - - 327,343/100 - - 327,343 |100 213,702 42,251 | 1948 171,47

econsin pdaSSS ates 42,420 | 2.7 | 1,531,483) 97.3 99 +6 | 1,613,667! 93.4 | 1,059,127 ~ . 1,059,127 36,113 | 3.4 | 1,023,014) 96.6 | 821 - e : 223 ,821/100 47,967 | 21. 175 ,654| 78.6 141,908 §,362 | 3.7 136, 54

Totals 784, 908 SE, 496 | 2.3 | 16,414,412) 27.7 | 1,708,411 | 10-4 | 14,709,001] 69.6 | 12,810,858 - - | 12,810,888 |) 1,058,484 | 8.3 | 11,752,374] 91.7 | 1,788,908 13,899 | 0.8 | 1,775,009] 99.2 379,394] 21.4 | 1,395,615] 76.6 | 1,282,529 143,857 |11.2 | 1,133,47

Weet Berth Centre) ' ~* ‘a

Hirnescta 1,257,616 36,366 | 2.9 | 1,221,261] 97.1 6,321/| 0.8 | 1,214,930] 99.5 837,425 - - 837,425 |100 - - 837,425 |100 159,680 - - 159,680) 100 - - 1697680 [100 123,609 - - 123,

low 979,292 27,722 | 2.8 951,570) 97.2 195,787 | 20.8 7$5,813| 79.2 549,064 - - 549,064|100 113,232 | 20.6 435,°32| 79.4 167,405 4 - 167,495}100 44,225 | 26.4 123,180 | 73.6 94,173 6,019 | 6.3 69,1

Viesour! 1,£59,119 35,979 | 2.7 | 1,823,140] 98.3 204,8465/ 16.6 | 1,88°,295) 84.4 | 1,419,431 - - 1,419,431 Noo 171,916 | 12.1 1,247,515, 87.9 165,060 - - 165 ,060] 100 73,925 | 44.8 91,136] 55.2 181,136 14,524| 9.5 136,81

orth Darote 115,306 5,106 | 4.5 108, 200/ 95.5 $,451| $.2 102,749| 94.9 2e,619 - - 28,619 100 - - - 28,619 |100 44,30} - - 44,301) 100 - - |, 44,301 fico 34,074 5,106 | 18.0 2? ,96'

Sovth Dakote 130,907 5,467 | 4.2 125 ,440/ 95.8 5.733| 4.6 119,707| 95.4 33,362 - - 33,362 |100 - - 33,362 |100 68,971 - - 68 ,971/ 100 - + 58,971 [100 11,806 - - ne

Rebresks 486,107} - 11,899) 2.4 474,208) 97.6 16,735 | 3.5 457,473) 96. 289,939 - - 289,939 |100 - - . 289,939/100 78,013 : - 78 ,O}8| 100 - - 78,013 |100 62,216 6,688 rr ——

Tenses 729,834 8,300 | 1.3 721,554| 98.9 155,232 | 21.5 2) 78. 324,172 - ° $24,372 6 42.6 185,977} 57.4 216 ,992 - -~_| _216,992}100 13,024] 6.0 203 ,968 | 94.0 . 81,815 5,548 | 6.8 26

5,856,181 130,838 | 2.4 | 8,425,343] 97.6 670,074 | 12.4 | 4,758,269, 87.6 | 3,482,012 - - see ee 423,343 | 12.2 | 3,066,669| 67.8 890 ,322 - - 890,322|100 151,174] 14.7 /148] 66.3 | 850.719) 36,695 | 6.6° 622,90

Cl

~ 123,246 8,030 | 6.5 115,116] 93.5 ° - 115,116 |100 106,597 o o 106,597 |100 i -* - 106,597 }100 - rs ers a - ‘i * in is e ~ e o -

974,269 3,850 | 0.9 971,019/ 99.1 4,844! 0.9 962,475) 99.1 #73482 - - &73 ,482 }100 - - 873 ,482 |100 37,962 - - 37,962) 100 - - 37,962 [100 20,547 -. - 20,54

486 569 - - 426 , 869/100 - - 495 ,869 100 486 , 869 - - 486 ,: 69 [100 - ° 486 ,869 |100 o* o o o o ee o o o o o o -

786,537 29,685 | 3.8 755 ,852/ 96.2 321,262 | 14.7 644,611 85.3 $31,191 - - 531,191 }100 69,206 | 13.0 461,985| 87.0 118,830 - - 118,830) 100 35,476 | 29.9 83,354) 70.1 68,993 14,239 | 20.6 54,7)

491 604 27,969 | 6.7 463 ,555| 94.5 259,568 | 56.0 203,890/ 44.0 256,128 - - 286 ,128 |100 135,980 | 53.1 120,148| 46.9 87,952 - - 87,952| 100 49,936 | 56.8 36,016} 43.2 85,760 $,904 | 6.9 79

809 847, 6,135 | 0.8 603,712) 99.2 16,034| 2.0 787,678) 98.0 420,142 - - 420,142 |100 - - 420,142 /100 172,672 - - 172,672) 100 - - 172,672 |100 113,695 2 - 113,6

371,080 8,234 | 2.2 362 ,846| 97.8 19,939) 6.5 342,907| 94.5 171,723 - - 171,723 [100 - - 271,723 |100 63,279 - - 65,279) 100 - 14,383 | 22.7 48,896 | 77.3 . 73,856 - - 73,8

696 492 14,381 | 1.6 881,111/| 98.4 29,830| 3.4 851,281| 96.6 612,692 - - $12,692 /100 - - 612,692 |100 183,017 - - 153 ,017/ 100 14,022} 9.2 138,995} 90.6 115,786 8,124) 7.1 _ 105,66

759,778 31,964 | 4.2 727,814) 96.8 70,945 | 9.7 656,871} 90.35 467,291 - - 467,291 |100 $5,319 | 11.8 411,972| 88.2 91,359 - - 91,359) 100 - - 91,359 |100 112,719 §,624| 6.0 107,091

ExLLRLS " 5.0 | ¥,us Beal 08.0 7 . ¥.5 | 5.081.798] 00.7 | 3.826 115 > - T8268 115 Ti00 260,505 | 6.6 | 3,868,610] 93.2 | 728.071 = = ,O71| 100 Tis,617| 15.7 24 | 64.5 9, 3,691 | 6.8 ®

799,026 20,868 | 2.6 778,178) 97.4 187,707 | 24.1 590,471/ 75.9 | 513,092 - - $11,092 |100 79,277 | 15.5 431,815/| 84.5 89,511 - - 89,511) 100 21,976 | 24.6 67,535| 75.4 112,451 8,036| 7.1 104,41

896, S38 2,902 | 0.3 893 636) 99.7 178,842 | 20.0 715,094| 80.0 657,689 - - 657,689 |100 * 119,798 | 16.2 537,691| 81.8 46,091 - - 46,091) 100 a - 46 ,091 |100 99,184 - - 99,1

744,273 47,781 | 6.4 696,392/ 93.6 381,674 | 54.8 314,718) 48.2 393,969 - - 393 ,959 |190 259,678 | 65.9 134,281} 34.1 185,622 ~ - 186 ,622/ 100 69,718 | 37.6 116,904/ 62.4 69,654 18,598 | 26.7 per

|_$3# ,*50 39,178 | 6.7 329,676) 94-3 6,220} 1.2 313,454/ 98.1 60,236 - - 80,236 [100 - - 80,236 200 187,153 - - 157,153| 100 - - 187,163 /200 - - 448

2,776 687 ,007 | 3.3 2,687,680) 96.7 754,143 | 28.1 1,933,737; 71.8 | 1,642,976 - - 1,642,976 [100 14 458,753 | 27.9 1,184,223] 72.2 478,377 : - 475,377] 100 91,694) 19.2 386,683] 80.8 304,737 26,634) 8.7 278,103

Wert South Contra! |

382,078 47,072 | 12.6 335,006) 87.5 226,685 | 65.3 116,351} 34.7 123,872 — - 123,872 200 81,679 | 65.9 42,193) 34.) 97,261 « . 97,261} 100 . 86,935 | 89.4 10,326] 10.6 56,416 14,324 | 25.4 42,092

#33 S32 $1,430 | 6.2 782,102) 93.8 63,570} 6.1 718,832} 91.9 892,174 - ° $92,174 |200 30,729} 5.2 861,448 | 94.8 67,480 . - 67,480} 100 15,791-| 23.4 51,689] 76.6 72,864 6,299| 8.7 66 ,265

821,68} 17,871 | 2.3 804,310) 97.9 21,437| 2.7 782,873| 97.3 385,072 - - 385 ,072 |100 - - 385,072 /100 168,698 - - 16® ,698/ 100 14,73 | 8.8 153,935] 91.2 162,358 13,046 a ay

2,385,346 73,442 | 5.1 | 2,338,906! 96.9 178,086] 7.6 | 2,140,850] 92.4 | 1,506,868 - - 1, 806 , 868 |200 74,528 | 4.9 | 2,432,340) 95.1 292,594 a 292, 594) 100 10,7SS| 3.7 29),841/ 96.5 | - 314,208 5,970| 1.9 308,238

4,427,459 | 190.118] 4.3 | 4.287 Sta] 95,7 472,718] 11.3 | 3.788.608) OF fer = EL hd : 7.0 | 8.421,0801 85.0] ; : = ‘OSS 100 12", 842] 8.8 | 407.1] 99.8 | 608-848] 30-58 T SS :

Mowta in : .

Bortam 181,036 - - 181,036 | 100 7,193 | 39.8 110,843/ 61.2 68,354 - - 68,354 |100 39,552 | 57.8 28,822) 42.2 55,334 - - 55,334) 100 27,181 | 49.2 28,183| 50.8 38,245 - - 38,245

Idee 129,807 $,183 | 4.0 124,354/ 96.0 57,599 30.2 86,755| 69.8 ~ ~ e « o « e e « 3@,915 - - 38.15) 100 21,544] 56.7 16,4714 43.3 44,122 - - 44,122

Pyraming 70,097 - - 7 ,097/100 15,897 | 22.4 $4,200} 76.6 - . - « « « pa o. ° 33,980 - - 33,980) 100 ea - 33,980 }200 25,585 - - _ 28,888

Colorade ‘ $19, s02 $,7™m | 0.9 $16,111) 99.3 - - $16,111 /200 371,19 - - 371,194 /100 - - $71 ,194/100 56,894 > - 56,894) 100 - - 56,894 /100 60,916 - - 60,916

Sew Eeaico 106 816 9,097 | 8.8 87,719) 91.6 22,911 | 23.4 74,808/ 76.€ 7 * 26,870 - - 26,570 |100 - - 26,570 |100 22,349 - - 2,349] 100 11,176 | 60.0 11,173] 50.0 25,920} . -¢ - 26,920

Arison 149,056 11,610 | 7.9 138,266] 92.3 12,915/ 9.4 125,331| 90.6 80,624 - - 80 ,624 |100 « ° 80,624 /100 - - - -. o j.: - - - - 44,224 7,693 | 27.4 |- 36,531

ome 266, 264 - - 266 ,264/ 100 3,062] 1.2 263,223| 96.9 180,839 - - 180,839 |200 - - 180,839 |200 14,766 - - 14,766] 100 - , 14,766 |100 25,379) - - .

Bevade 34,464 5,045) 8.8 31,419| 91.2 23,0387 | 73.3 8,382| 26.7 ° =. ° pe . . . o e 18,529 - : 18, 629] 100 18,529 oo - - - : -§,165

Tetels 1,487 922 é 1,42. 97.8 ies.503] 13.1 | 1.880.668) 66.0 | 727,281 = = 727, 281 [100 “39,852 ] 5.4 , 687,749] 94.6 | 259,867 : - 867) 100 “78, 32.7 161,467| 67.3 269,586 7,693| 2.9 261,863

* " wo . ry

883 983 $,873 | 0.7 878,120) 99.3 32,007; 3.6 846,113) 96.4 648, 764 - - 648 , 764/100 .- - 648, 764/100 142,696 - - 142 ,696/ 100 26,418 | 18.8 - 116,278) 81.5 27,976 - ~ 27,976

409, 746 - - 409 , 746/100 66,872) 13.6 423,874| 86.8 328,081 - - 328,081 /200 26,266 | 8.0 301,815| $2.0 66,350 - - yo oo yon yr: my —o4 aw oa aan - - 61,218

4,160,506 - - 4,160 100 347,237| 8.3 3,813,369) 91.7 | 3,221,143 - - 3,211,242 /100 131,629 | 4.1 3,079,512) 95.9 40° ,460 : 2 ~_ 40° 2. : 23: 3424 : 2

$834,335 5.875 | 0.1 ALF . 116] 6.1] 8,083,806] 91.9 4,187,986 = : 4,187,986 1100 | * 3.8 | 4,030,001) 96.2 ° : - ° 82,187] 15.8 | 888.319] 86-5 431,615 : - 431,615

984,277 | 1,900,060] 2.8 | 67,066,287) 97.2 | 9,221,301 | 13.6 | 87,962,056| 86.4 49,242,537 81,792 | 0.2 | 49,160,565/ 99.6 | 4,404,942 | 9.1 | 44,675,603| 90.9 | 9,097,194 269,472) 1.8 | 8,957,722) 98.2 | 2,405,411] 26.9 | 6,532,311| 73.2] 5,897,156 637,136 / 10.8 | 8,260,020

4 Ad 2

‘

+ Sia De a ear

*

e. .

TABULATION SHOWING WATERWORKS OWNERSHIP BY POPULATION OF PLACES OF 2,500 AND OVER

>

Arranged by States in Regional Divisions.

(U.S. 1930 Census)

r

~

Por explanation of Method of Compilation aad References as to Source Materiel, see notations following Table 1-(B) -

I>(B)

2

10,000 to 25,000

5,000 to 10,000

j

+

5

>

a Total Determined | Privately Owned / Municipae! ly a} Total Less Undetermined | Total De ined | Privately Owned | Municipally Owned ‘i Total Less Undetermined | Total Letermired| Privately Owned | ‘iunicipeally Owned Total Less Undetermined | Total Determined | Privately Owned | Municipally Owned

ation Populatton| % Population Population z Population | Population . Population] % - , Pope lation Population | % Population | Population | % Population| % Population | % hopulation | % Population [Population | % -] Population | Population] % Population

,- - 134 ,507 |100 - - 134, 507/100 93,503 13,640 |14.8 79 ,663| 86.2 28,440 | 35.7 * 61,223 | 64.3 64,962 24,130 | 37.2 49,032 | 62.8 12,703 | 31.1 26,129 | 68.9 26,634 14,764 | 51.8 13,750 | 48.2 6,082 | 44.2 7,668 | 56.8

; 133 ,625 |100 31,463 | 23.6 102,062] 76.4 96 ,937 - - 96 ,937|100 12,471 | 12.9 84,466 | 87.1 24,460 - - 24,460 /109 5,131 | 21.0 19,329 } 79.0 18,157 - - 16,157 1100 4,872 | 26.8 13,285 | 73.2

; - - - - - - - - 53,411 = - 53 411/100 - - 53,411 [100 60,278 - - 50 ,27& |109 - 1 = 50,278 ROO 15,077 3,689 | 24.5 11,388 | 75.5 - id 11,388 foo

4. - 2,811,253 |100 - ~ 2,811,253 |100 693 ,428 - - 693 ,428|100 78,262 | 11.3 615,166 | 88.7 287,939 87,720 | 30.6 200,219 69.5° 8,687 | 3.3 13,562 | 96.7 38,806 19,823 | 61.1 18,983 | 48.9 ~ ~ 18,983 Noo

= ~ 505,922 |100 70,523 | 13.9 435,399| 86.1 95,671 10,421 |10.9 85,260] 69.1 29,649 | 34.8 55,603 | 65.2 30,170 - - 30,179 '199 5,162 j 17.1 25,008 | 82.9 5,666 7 - 3,666 |100 3,666 100 - -

) : 872,258 |100 407,565 | 46.7 464 ,.693| 53.3 209,500 : - 209 , 500 | 100 64,213 | 30.7 145,287 | 69.3 33,752 7,883 | 23.4 25,°69. 76.€ 13,426 | 51.9 12,443 | 48.1 16,260 7,928 | 48.8 8,332 | 51.2 4,210 | 60.5 4,122 | 49.5

z - or “4,457,465 [108 £02,551 | 11.4 3,947,914] 88.6 | 1,242,450 24,261 | 2.0 |. 1,218,189] 98.0 213,035 | 17.5 1,005,154 | 62.5 791 , 861 | y 75S | 24-4 SIT cee T TEE 07 11.6 Fs Be.F 120, 500 46,224 | 38.4 74,276) 61.6 18, 35.4 ° 4

a ;

i - - 9,204,899 |100 158,740 | 1.7 9,049,159} 98.3 730,349 - - 730 ,349| 100 131,059} 17.9 | 699,290] 82.1 277,831 $3,684 | 12.1 244,147) 67.¢ 52,254 | 21.4 191,893 | 78.6 308,875 74,530 | 24.1 234,343 | 75.9 47,660 | 20.5 186,783 | 79.7

mm « 2,190,390 |100 539,654 | 24.6 | 1,650,742] 75.4 |, 609,321 13,339 | 2.2 595,982| 97.8 347,291 | 58.3 248,691 | 41.7 351,371 43,510 | 12.4 307,861! 37.6 174,350 | 56.6 133,511 | 43.4 188,166 28,379 | 15.1 159,777| 64.9 80,409| 60.3 | / 79,368 | 49.7

281,792 | 2.0 4,022,571] 98.0 694,549 117.3) 3,328,022) 82.7 | 1,157,990 107,973 | 9.3 1,050,017] 90.7 709,118 | 67.6 340,899 | 32.5 734,549 151,811 | 20.7 £82,738 | 79.3 . 447,826 | 76.8 134,913 | 23.2 536 ,609 213,771 | 39.8 322,888 | 60.2 191,646 | 69.4 130,992 | 40.6

381,792 | 0.5 | 15,417,866] 99.5 1,389,943 | 9.0 | 14,027,923] 91.0 | 2,497,660 121,312 | 4.9 2,376,348| 95.1 1,1€7,468 | 49.9 1,186,°80] 50.1 | 1,363,751 229,008 | 16.€ 1,134,746 | €3.2 674,429 | 55.4 460,317 | 40.6 7033, ® 0.6 716,080] 69-4 319,615 | 44.8 pe 4

. - ; es : 5

i - - 3,598 , 765 |100 $7,484 | 1.7 3,341,281] 28.3 . 517,498 13,299 | 2.7 603 ,599| 97.3 69,318 | 13.8 434,281 | 86.2 » 369,925 $1,111 | 8.6 soveen4 91.4 'S4,745-| 16.6 274,069 | 83.4 231,183 36,837 | 15.9 194,346 | 84.1 22,471 | 11.6 171,875 | 68.4.

, - 1,260,190 |100 665,100 | 52.8 595,090] 47.2 237,807 - - 237,807) 100 62,679 | 26.4 175,128 | 73.6 172,871 24,437 | 14.1 148,434] 85.9 51,538 | 34.7 96,896 | 65.3 125,024 42,048 | $3.6 82,976 | 66.4 20,177] 24.3 62,799 | 78.7

,; - - 4,486 ,441 |100 299,787 | 6.7 4,186 ,654| 93.3 482,439 - - 482,439] 100 199,430 | 41.3 283,009 | 58.6 693 ,926 4,716 | 10.3 383,219 | 89.7 73,886 | 20.9 | - 279,324 | 79.1 272,921 72,494 | 26.6 200 ,427| 73.4 24,094 | 12.0 176 ,333 | 88.0

if 2 - 2,606 ,335/100 - | - 2,606 ,335 }100 327,343 - - $27,343) 100 - - 327,343 |100 213,702 42,231 | 19.8 171,471 | 80.2 - 171,471 200 154,696 34,3518 | 22.2 120,382| 77.8 4,916) 4.1 115,466 | 95.9

4 - = 1,059,127 |I00 36,113 | 3.4 | 1,023,014) 96.6 223,821 - - 223,821] 100 47,967 |.21.4 175,854] 78.6 141,95 5,362 | 3.7 136,543] 96.3 6,458 | 6.2 128,085 | 93.8 128,990 37,048 | 28.7 $1,942] 71.8 7,248 | 7.9 64,694 | 92.1

. = - 12,810,858 [10D 1,058,484 | 8.3 | 11,752,374] 91.7 | 1,788,908 13,899 | 0.8 1,775,009] 99.2 379,394 | 21.4 1,396,615 | 78.6 | 1,282,329 143,857 | 11.2 1,133,472] 88.8 128,627 | 16.6 949,845 | 63.4 912,613 222,740 | 24.4 690 ,0 75.6 78,906 | 11.4 611,167 | 68.6

€ =

- ~ 837,425 |100 - - 837,426 |100 152,580 - - 159,580] 100 - - 159580 /100 123,699 - - 123 ,600 |109 6,321 | 5.1 117,179 | 94.9 187,111 36,365 | 26.5 100,746 | 73.5 - ~ 100, 746 [100

- 549,064 |100 113,232 | 20.6 435,32] 79.4 167,405 - - 167,495] 100 44,225 | 26.4 123,180] 73.6 _ 94,173 5,019] 5.3 89,154] 94.7 22,127 | 24.8 67,027 | 75.2 168 ,650 22,708 | 13.5 145,947| 86.5 16,173 | 11.1 129,774] 88.9

- 1,419,431 /100 » 171,916 | 12.1 1,247,515, 87.9 165,960 | - - 165,060] 100 73,925 | 44.8 91,135] 55.2 151,136 14,324] 9.5 136,812] 90.5 19,180 | 14.0 117,632 | 86.0 123,492 21,655 | 17.6 101,837} 82,8 19,824] 19.5 82,013 | 80.5

- - 28 ,G19 |100 - 20,619 100 44,301 | - -. 44,301] 190 - - 44,391 /100 34,074 5,106 | 15.0 27,968] 85.0 5,451 | 18.8 23,517 | 81.2 6,312 - - 6,312 /100 - - 6,312 [100

- - 33,362 |100 ~ - 33,362 |100 58,971 ~ - "68 971/100 - - 58,971 |100 11,805 - ~ 11,806 |109 5,733 | 48.6 6,072 | 51.4 26,769 5,467 | 20.4 21,302] 79.6 - ~ 21,302 oo

- -° 289 ,939 }100 - - 289 ,939/100 78,013 - - - 78,013} 100 - - 78 ,013 |100 * 62,216 6,688 | 19.7 55,528 | 39.3 12,942 | 23.3 42,586 | 76.7 65,939 6,211] 9.3 50,728] 90.7 3,793 | 7.5 46,935 | 92.5

3 - - 324,172 |100 138,195 | 42.6 185,977] 57.4 216,992 eae - 216,992] 100 13,024] 6.0 203 ,968 | 94.0 81,815 5,548 |- 6.8 16 ,267| 93.2 - - 76,267 [100 106,856 2,752 | 2.6 104,103 | 97.4 4,013] 3.9 100,090 | 96.1

} ae 7 3,482,032 [100 423,343 | 12.2 3,058,669] 67.8 890 ,322 - - 890 ,322/ 100 131,174 | 14.7 759,148] 85.3 §5@,719 36,635 | 6.6 522,034| 93.4 71,754 | 13.7 450,280 | 86.5 625,128 94,153 | 15-1 530 ,975| 84.9 43,603; 8.3 487,172} 91.7

- - 106 ,597 {100 - - 106 ,597 |100 - - - - - - - - - - - - - - - - - - 16,549 8,030 | 48.5 8,519] 61.6 ~ - 8,519 |100

~ - 873 ,482 100 - - 873 ,482 |100 37,962 - - _37,962| 100 - - 37,962 |100 20,547 ~ - 20,547 |100 8,544 | 41.6 12,003 | 58.4 42,878 3,850 | 8.9 39,028/ 91.1 - - 39,028 |100

- ~ 486 ,: 69-1100 aa 486 ,869 |100 ar - - - - - ~ - “ - - - - - - + - - - - - - - - - - -

- - 531,191 |100 69,206 | 13.0 461,985] 87.0 112,830 - ~ 118,830] 100 35,476 | 29.9 83,354) 70.1 68,993 14,239 | 20.6 54,754| 79.4 - - 54,754 [00 66,528 16,446 | 23.2 51,077| 76.8 6,659 | 12.8 44,518 | 87.2

- - 266 ,128 {100 135,980 | 53.1 120,148} 46.9 87,952 - - 87,952] 100 49,936 | 56.8 38,016} 43.2 85,760 5,904| 6.9 79,846| 93.1 42,708 | 53.5 37,158 | 46.5 61,674 22,045 | $5.7 39,629| 64.3 $0,941 | 786.1 6,688 | 21.9

- - 420,142 |100 + _ 420,142 |100 172,672 - - 172,672} 100 - - «172,672 |100 113,693 - - 113,693 |100 - - 113,693 00 103,340 6,135 | 5.9 97,206| 94.1 16,034 | 16.5 61,171} 83.5

- ~ 171,723 {100 -- |re 171,723 }100 63,279 - - 63,279] 100 14,383 | 22.7 48,896 | 77.3 73,855 - -" 73 ,856 |100 6,566 | 7.5 68,299 | 92.5 62,228 8,234 | 18.2 535,989] 66.8 ~ - 53 , 989 /100

~ - 612,692 |100 - - ‘512,692 |100 153,017 - - 153 ,017| 100 14,022] 9.2 138,995] 90.8 113,785 8,124] 7.1 105,661] 92.9 - ~ 105,661 [100 115,998 6,257| 5.4 109,741] 94.6 15,606 | 14.4 93,933 | 85.6

o< - 467,291 |100 55,319 | 11.8 411,972| 88.2 91,359 - - 91,359} 100 - - 91,359 100 112,719 5,624 | 5.0 107,095| 96.0 7,130 | 6.7 99,965 | 93.3 88,409 26,340 | 29.8 62,069] 70.2 8,494 | 13.7 53,575 | 86.3

- ~ 3,826,115 [100 260,505 | 6.8 3,565,610] 93.2 726,071 - - 725 ,071| 100 113,617 | 15.7 611,254] 64.3 589,342 33,891 | 5.8 555,451| 94.2 _ 63,958 | 11-5 491,515 | 68.5 fe x 17.3 461,257| 82.7 77,836 | 16.9 383,421 | 83.1

- - 511,092 }100 79,277 | 15.5 431,815] 84.5 89,511 - - 89,511] 100 21,976 | 24.6 67,535] 75.4 112,451 8,036 | 7.1 104,415] 92.9 59,704 | 57.2 44,711 | 42.8 85,972 12,812 | 14.9 73,160| 85.1 26,750] 36.6 46,410| 63.4

- - 657,689 |100 119,798 | 18.2 537,891] 81.8 46,991 - - 46,091) 100. - - 46 ,091 }100 99,184 - ~ 99,184 |100 39,789 | 40.1 59,395 | 59.9 93,574 2,902] 3.1 90 ,672| 96.9 18,955 | 20.9 71,717) 79.2

- - 393 ,959 |100 - 259,678 | 65.9 134,2A1| 34.1 185,622 - 4 185 ,622| 100 69,718 | 37.6 115,904] 62.4 69,654 18,598 | 26.7 51 ,056| 73.3 14,136 | 27.7 36,920 | 72.3 95,038 29,283 | 30.8 65,7565| 69.2 38,142] 58.0 27,613 | 42.0

7 - 80 , 236 |100 . - 80 , 236 |100 157,153 - - 157,153] 100 - - 157,163 |100 23,448 - - 23,448 |100 6,220 | 26.5 17,228 | 73.5 78,013 19,176 | 24.6 58,837| 75.4 ° - - 68 , 837 |100

- 1,642,976 [100 458,763 | 27.9 1,184,223] 72.1 478,377 - - 47% ,377| 100 91,694 | 19.2 386 ,683| 80.8 304,737 26,634 | 8.7 278,103] 91.3 119,849 | 43.1 158,254 | 56.9 352,697 64,173 | 18.2 288,424] 81.8 83,647! 29.1 204,577| 70.9

a = 2 . -

a ~ 123,672 {100 81,679 | 65.9 42,193} 34.1 97,261 - - 97,261) 100 86,935 | 89.4 10,326] 10.6 56,416 14,324 | 25.4 42,092| 74.6 12,901 | 30.6 29,191 | 69.4 105,329 $3,548 | $1.9 71,781| 68.1 37,140| 51.7 34,641 | 48.3

- - 592,174 ]100 30,729,; $.2 561,445/| 94.8 67,429 - - 67,480] 100 15,791 | 23.4 51,689] 76.6 72,564 6,299| 8.7 66,265) 91.3 6,003 | 12.1 58,262 | 87.9 101,314 45,151 | 44.5 56,183] 55.5 9,047] 16.1 47,136) 63.9

~ - 385,072 |100 - - 385,072 |100 168,698 - - 16° ,698) 100 14,763 | 8.8 153,935] 91.2 162,358 13,045 | 8.1 149,313] 91.9 6,694 | 4.5 142,639 | 96.5 105,553 4,326/ 4.1 101,227] 95.9 - - 101,227 |100

- - 1, £06 ,868 |100 74,528 | 4.9 1,432,340} 9&.1 292,594 - - 292°, 594] 100 10,753] 3.7 2e) ,841| 96.5. 314,208 6,970} 1.9 308,238] 98.1 6@,303 | 18.9 249,935 | 81.1 275,678 67,472 | 24.5 208,206] 75.5 31,472] 16.2 176,734) 84.9

- - 2,607, 986 |100 186,936 | 7.0 2,421,050| 93.C 626,550 = - 626 ,033] 100 128,242] 20.5 497,791 | 79.5 Ob, 548) 39,638 [ 6.5 565,906| ONS |, 85,661 | 15.2 480 ,027 | 64.8 687,874 150,477 | 25.6 457,397| 74.4 77,659| 17.8 359,738] 82.2:

- - 68,354 |100 39,532 | 57.8 28,822| 42.2 55,334 - - 55,334] 100 27,151 | 49.2 28,183] 50.8 38,245 - 38,245 |100 - ~ 38,245 loo 19,103 - - 19,103 /100 $,610| 18.4 15,593 | 81.6

* a* oo. & wa pa —_ - 38,915 - - 38,915] 100 21,544 | 56.7 16,471] 43.3" 44,122 - 44,122|100 8,297 | 18.8 35,825 | 61.2 47,370 5,153 | 10.9 42,217} 89.1 7,758| 18.4 34,459) 81.6

-. - - - - - “ - 33,980 - - 33,980} 100 - - 33,980 |100* 26,585) ~ - 25,685/100 8,440 | 33.0 17,145 | 67.0 10,532 - - 10, 532/100 7,457| 70.8 3,075] 29.2

- - 371,194 /100 - - 371,194/100 56,694 - - 56,694] 100 - - 56 ,894 |100 60,916 ~ - 60 , 916/100 - - 60,916 foo 30,878 3,771 | 12.2 27,107| 87.8 -” - 27,107 /100

- - 26 ,570 |100 - eae 26 ,570 |100 22,349 - - 22,349] 100 11,176 | 60.0 11,173} 50.0 25,920 ~ - 26 ,920|100 8,027 | 31.0 17,893 | 69.0 31,977 9,097] 28.4 22,880! 71.6 $,708/ 16.2 19,172] 83.8

- - 80 ,624 |100 - | - 80 ,624 |100 - - - - ~ - ‘- - - 44,224 7,693 | 17.4 36,531] 82.6 8,023 | 22.0 28,608 | 78.0 25,008 3,917] 15.7 21,091) 84.8 4,892| 23.2 16,199] 76.8

- - 180,539 |100 - - 180 ,539 }100 1h yr66 oe a 14,766] 100 - - 14,766 |100 25,379 - - 25,379|100 s - - 25,379 1100 45,580 - - 45,580/100 3,041/ 6.7 42,539) 93.3

- 2 Py “ fz Pp ~ ss 18,629 | - - 18,629} 100 18,629 [100 - - 5 - ~ 5,165 ]100 - - 5,165 100 10,770 3,045 | 28.3 7,725] 71.7 4,508 58.4 3,217] 41.6

“ - 727,281 |100 $5-c32 6.4 687,749| 94.6 239,867 - - 23°, 867] 100 78,400 | 32.7 161,467| 67.3 269, 666 7,698 | 2.9 261,863| 97.1 32,787 | 12.5 229,076 | 87.5 221,218 24,983 | 11.3 196,235] 88.7 34,874) 17.8 161,361 | 82.2

. - 648 , 764/100 - - 642 , 764/100 14? ,696 - - 142,696] 100 26,418} 18.5 198,278] 81.5 27,976 - - 27,976 |100 - - 27,976 foo 64,557 5,873| 9.2 58,684) 90.9 6,589) 9.5 53,095] 90.5

- - 328,081 /100° 26,266 | 8.0 301,815! 92.0 56 ,350 - - 86 ,350| 100 16,093 | 28.6 40,257| 71.4 61,218 - -. 61,218/)100 10,612 | 17.3 50,606 | 82.7 44,097 - - 44,097) 100 12,901] 29.3 31,196} 70.7

ws é 3,211,141 100 131,629 | 4.2 3,079,512] 95.9 40° ,460 - - 40° ,460/ 100 . 3°2,676| 9.7 369,784] 90.3 342,421 - - 342 421/100 121,048 | 35.4 221,573 | 64.6 _,_ 197,574 -. - 197, 574/100 64,884) 27.8 142,690/ 72.2

= - 4,187,986 | 100 157,895 |~ 3.8 4,030,091) 96.2 B08, BS = = 808, 62,167] 13.8 P 86.5 431,615 - - 431,615/100 131,660 | 30.5 299,955 | 69.5 306,228 5,873] 1.9 300,355] 98.1 T3,374| 24.4 226,981] 75.6

81,792 | 0.2 | 49,160,545) 99.8 4,484,942 4 9.1 | 44,675,603} 90.9 | 9,097,194 159,472 | 1.8 £,937,722| 98.2 2,405,411] 26.9 6,532,311| 73.1 6,897,156} 637,136] 10.8 5,26Q,020] 89.2 1,412,004 | 26.8 3,846 ,016 | 78.2 4,717,590 | 1,021,640] 21.7 3,695,950] 78.3 808,944] 21.9 2,887,006| 78.2

o

METHOD OF PROCEDURE AND SOURCE-MATERIALS e

CONSULTED IN CONPILING DATA AS TO STATUS

OF OWNERSHIP OF WATERWORKS IN THE UNITED STATES

.(Tables I, I-A, and I-B)

PROCEDURE

The figures presented in the foregoing tables (I,

I-A, and I-B) are based upon the data contained in Population

Bulletin (First Series), United States Summary, Fifteenth

Census of the United States, 1930. The cities and curban

places listed by states in Tables 12 (Populations of 25,000

and more), 13 (Populations of 10,000 to 25,000), 14 (Popula-

eiene of 5,000 to. 10,000), and 15 (Populations of 2,500 to

" 5,000), together with the respective population figures, were

used in determining the status of. ownership of public water-

works; first, as to number of places (Table I-A), and secondly,

as to population (Table I-B).

Status of ownership was determined by library re-

search of reliable source-material, listing the results in two

wikeiowtinn (Private arid Municipal) directly alongside the

cities listed in the Census Report above mentioned. This

B vrocedure was applied to all population groupings upward from

2,500, no consideration being given to places below this figure.

After exhauStive search of all available known sources,

summations were made, by states, for each of the four population

groupings, as to: (a) number of cities having privately-owned

waterworks; (b) number of cities having municipally-owned water-

works; and (c) number of cities for which ownership could not

be determined.

‘i Rearrangement of the results by states was then made

to conform to the regional S8tate Divisions given in the Census

Summary. In addition to thé numerical count in each category,

ratios were computed to show, by states, regions and population

@oups: (1) the percentage of the total cities in each instance

for which the ownership remained undetermined; (2) the per-

centage of the total cities for which the ownership was deter-

uined; (3) the percentage of the cities of determined ownership

hich were found to have privatedy-owned waterworks; and (4)

the percentage of the cities of determined ownership which were

found to have municipally-owned waterworks. (See Table I-A for

fetails of this analysis.

a Similar appronch was used in analyzing the data

th reference to ownership on the basis of population. (See

ble I-8 for details of this analysis.)

In each of these tables, where dual ownership wes

indicated, one-half credit was given to each category (one-

half to private, and one-half to mmnicipal owner ship).:

The results of the two analyses then were summar iz

by regional-division totals and population-group totals only

(See Table I for this aummary and recapitulation.)

Following is a list of the principal sources con

Sources of Information

Water Supply Statistics of American Municipalities,

Second Edition, published in The American City

Magazine's "Municipal Index," 1929,

Census of Municipal water Purification Plants in

the United States, 1930-1931, published by the

American Waterworks Association.

International City Managers' Association Year Book,

1935,

State and Municipal Compendium, 1935, published by

W. B. Dana Company.

Public Works Administration Release No. 1000, Nov. 18,

1934 and Report No. 4, June 19, 1936.

Financial Statistics of Cities, 1931 and 1934,

Table 10, U. S. Bureau of Census. os

Municipal Index, 1936, p. 119.

. .

Also the following references for segregated areas:

Massachusetts - Annual Report of the Metropolitan:

Water District, 1934,

California - Los Angeles County Auditor's Report,

1934.

California ~ State Controller's Report, 1934 and

1935.

California ~ Magazine "Pacific Municipalities” for

October, 1929, p, 421, published

by League of California Municipal-

ities and League of Oregon Munici-

palities (San Francisco),

California - "Water Statistics - Cities, Towns,

‘and Sanitary Districts in Califor-

’ nia as surveyed in 1930, 1931, and

1932", published by California

Bureau of Sanitary Engineer ing

(Sacramento, 1932).

=

_ To state the negative, only 23.6 per cent. in number of

these cities for which information was obtained were served

by privately-owned systems, covering only 13.6 per cent.

of the total population of all such cities of determined -

ownership; and the survey records the ownership of all

but 12.7 per cent. of the cities of 2,500 or more popula-

tion and covers all but 2.8 per cent. of the total population

of all of the 3,169 cities in the United States having 2,500

or more inhabitants, |

‘The writer submits that this study furnishes an ac-

curate indication of the status of ownership of water-

works throughout the entire United States and shows

that the result predominates heavily on the side of public

ownership and that the trend in this direction since the

year 1800 has been remarkable. The completeness of the

survey is even more apparent with regard to certain of

the states and regional divisions (Tables I-\ ‘and I-B).

For example, data on ownership of the water supplies of

all of California’s 155 cities of 2,500 or more population

were obtainable, showing 74.8 per cent. in number, em-

bracing 91.7 per cent. of the population, to be publicly

owned, and 25.2 per cent. in number, covering 8.3 per cent.

of the population, to be privately owned. Certain regions

and states predominate more heavily in the public owner-

ship column than do others, but the substantia] uniformity

throughout the country is noteworthy.

The writer respectfully urges that this Honorable Court

consult these tables for the detailed statistics regarding

the various regions and population groups. It is submit-

ted that such examination will demonstrate the soundness

of the writer’s belief that the furnishing of water supplies

by publicly-owned waterworks is so: widespread as to

_ — _ iia BN ns ha ea Fra le lid cn Si theca as EA ag

.

-

collins

constitute the performance of usual governmental func-

tions within the present-day meaning of that social con-

cept.

The respondent at bar would have this Court disregard

actual facts and social concepts in order to adhere to a

rigid method of deductive analysis whereby the public

ownership and operation of waterworks would be held

not to constitute the performance of usual governmental

functions. The chief authority for this methodology is

the dictum appearing in South Carolina v. United States,

199 U. S. 437, at page 456, where this Court, in holding

that the State of South Carolina was subject to the Fed-

eral Excise Tax on liquor dealers, says with regard to the

exemption of the state’s functions and instrumentalities

from Federal taxation: “In order to determine to what

extent that implication will go we must turn to the con-

dition of things at the time the Constitution was framed.”

The writer of this brief respectfully submits that by

this remark the Court meant no more than that considera-

tion should be given to conditions existing in 1787 and

that the scope of a constitutional limitation might be de-

termined with such consideration in mind. Certainly, in

the light of subsequent pronouncements, it would not be

seriously disputed, to paraphrase the expression of Mr.

Justice Holmes in his memorable dissent in Lochner v.

New York, 198 U. S. 45, at page 75 (1904), that the

Constitution in its implications “does not enact Mr. Her-

bert Spencer’s Social Statics.” In Home Building &

Loan Association v. Blaisdell, 290 U. S. 398 (1933), the

%

— =

Chief Justice, in speaking for the majority of this Honor-

able Court, said (pages 442-443) :

“It is no‘answer to say that this public need was

not apprehended a century ago, or to insist that what

the provision of the Constitution meant to the vision

of that day it must mean to the vision of our time.

If by the statement that what the Constitution meant

at the time of its adoption it means to-day, it is in-

tended to say that the great clauses of ‘the Constitu-

tion must be confined to the interpretation which the

framers, with the conditions and outlook of their

time, would have placed upon them, the statement

carries ifs own refutation. It was to guard against

such 4 narrow conception that Chief Justice Marshall

uttered the memorable warning—‘We must never for-

get that it is @ constitution we are _ expounding’

(M’Culloch y. Maryland, 4 Wheat. 316, 407, 4 L. ed.

579, 601)—‘a constitution intended to endure for

ages to come, and, consequently, ‘to be adapted to the

various crises of human affairs.’ Id., p. 415. When

we are dealing with the words of the Constitution,

said this Court in Missouri y. Holland, 252 U.S.

416, 433, 64 L. ed. 641, 647, 40 S. Ct. 382, 11 A.

L. R. 984, ‘we must realize that they have called into

life a being the development of which could not have

been foreseen completely by the most gifted of its

begetters. . . . The case before us must be con-

sidered in the light of our whole experience and not

merely in that of what was said a hundred years

> 99

ago.

See also pages 426-428 and 443-444,

This principle of expanding constitutiona] concepts was

recognized again in Nebbia v. New York, 291 U. S. 502,

Asai NOEL We At ASLAS CANARIAS WEN ht le AIA ib AML IE BS ABS MENA ac ISEMES A AEE ALN a HOCUS TAN TONE a

a o

524-525 (1933). The principle was applied by the Cir-

cuit Court of Appeals for the Fifth Circuit to exempt

from Federal Income Tax the salary received by the

superintendent of a school cafeteria (Hoskins v. Com-

missioner of Internal. Revenue, 84 Fed. (2d) 627—1936).

It should be applied again in the instant case*to exempt .

the salary of an officer and employee of a municipally-

owned waterworks.

The other briefs filed in this cause cite the pertinent

cases bearing upon this problem of taxation as decided by

this Court and by the various circuit courts of appeal.

The writer believes that the question at bar virtually has

been settled in favor of the petitioner by the reasoning of

this Court in invalidating the Municipal Bankruptcy - Act

(Ashton v. Cameron County Water Intprovement District

No. One, 298 U. S. 513 (1935), especially at pages 527-

530). “ Even the dissenting opinion recognizes the govern-

mental nature of the ownership and operation of the

waterworks there involved (page 538). This case has

been analyzed so fully in the other briefs that Sune dis-

cussion will not be made here.

To the writer it is not apparent that there is any basis

of distinction whereby the cited decision can be upheld and

yet a ruling be made in the case at bar that the ownership ,

_ and operation of waterworks by a munictpality of the state

constitutes a private, nongovernmental function subject to

Federal taxation.

It is earnestly submitted that the course of expanding

social concepts and the course of developing judicial

precedents alike require that petitioner’s salary be held to

be exempt from Federal taxation.

- we

IT.

The Activities of The Metropolitan Water District of

Southern California Are Governmental in Char-

acter Within the Exemption From Federal Taxa-

tion Laid Down by the Adjudicated Cases.

The Metropolitan Water District of Southern Califor-

nia was incorporated December 6, 1928, under and pur-

suant to the provisions of the Metropolitan Water Dis-

trict Act of the State of California, Statutes of 1927,

page 094, Deering’s General Lay s, Act 9129. This act

was amended by Stats. 1929, page 1613, by Stats. 1931,

page 814, and by Stats. 1933, page 129,

The occasion for the incorporation ol the District arose

trom the necessity for importing an additional water sup-

ply to the metropolitan area ot Southern California. -The

area involved is semiarid and the annual water supply

~ locally available is less thar the annual consumption. The

reserve supply in underground basins is being constantly

drawn down. The situation required that a vast region

_ Save itself by governmental action by bringing in water

from a great distance in such quantities as to guarantee

adequate supplies for the needs of the cities and munici-

palities of this region in their governmental and corporate

capacities, as well as for the needs of their inhabitants.

Without additional supplies, the cities of Southern Cali-

fornia. would be incapable of growth and would be sub-

. ject to regression because of the constant depletian of

- existing supplies, resulting in insufficient Water to mf&in-

tain the present’ population and industries.

Without the aid of governmental powers, particularly

the taxing power, it would have been impossible to pre-

ee ee ee ee Le ee ee ee ee ee eee ey ”

—~— =

serve the present development or make provision for future

growth. The cost of the project (estimated at two hun-

dred and twenty million dollars), the long construction

‘period (five to six years), the fact that revenues from

water sales will not pay operating expenses for many

years (estimated twenty years), and the fact that the

works will never be profitable as a business venture but

find their justification and necessity in the general welfare

of the community, all remove the project from the field

of private enterprise. Without the taxing power the prob-

lem presented by the great cost, the long construction

period, and the longer development or load building period,

could not be met.

This District is composed of the corporate area of

thirteen cities in Southern California, having an aggregate

population, according to the 1930 census, of 1,665,833.

Ten of these cities are located in the County of Los An-

geles, namely, Beverly Hills, Burbank, Compton, Glen-

dale, Long Beach, Los Angeles, Pasadena, San Marino,

Santa Monica and Torrance; and three of the cities are

located in the County of Orange, namely, Anaheim, Ful-

lerton and Santa Ana.

To further its purpose, the District entered into certain

"contracts with the United States of America, acting by

and through the Secretary of the Interior, namely, a water

contract dated April 24, 1930, and a supplemental water

contract dated September 28, 1931, by which the United

States agrees to furnish the District 1,100,000 acre feet

of water per annum, stored behind Boulder Dam, upon

the conditions and terms stated in the contracts; and a

contract for power for pumping water into and in the

aqueduct, dated April 26, 1930, and a supplemental con-

tract for-such power, dated May 31, 1930.

—23—

On September 29, 1931, the electors of the: District

authorized a bond issue in the sum of $220,000,000 for

the purpose of constricting an aqueduct and necessary

appurtenances and facilities for bringing this water from

the Colorado River to the District for distribution to the

cities, whose areas are included in the District. The

population of the District comprises 29 per centum-of the

entire population of the State of California according to

the 1930 census.

As an additional aid to its proper functioning, the Dis-

trict entered into a further contract for the.construction

of Parker Dam by the Reclamation Bureau, this contract

being dated February 10, 1933. In all of these contracts,

the District’s character as a governmental agency of the

State of California, performing usual governmental func-

tions, is recognized.

This brief recapitulation of the factual nature of the

District's organization and activities is so commonly

known as to be within the judicial knowledge of this Court.

(drisona v. California, 283 U. S. 423, 452-454—1930. )

The legal status of The Metropolitan Water District of

Southern “California as a governmental unit performing

usual governmental functions is disclosed by the provisions

of the Metropolitan Water District Act and the decisions

of the Supreme Court of California, to all of which brief

reference now will be made. Unless otherwise. specified,

section references will be to the provisions of the Metro-

politan Water District. Act.

The District is organized “for the purpose of develop-

ing, storing -and distributing water for domestic purposes”

and is declared by the legislature to be “a separate and

independent political corporate entity.” (Sec. 3.) The

—24— e

District has perpetual succession, and may sue and be

sued; may adopt a corporate seal and alter it; may take

by grant, putchase, bequest, devise or lease, and hold, °

lease, sell, or otherwise dispose of, any and, all real and

personal property necessary or convenient to the full exer-

cise of its powers. (Sec. 5, subds. 1 to 4.) ‘The District

‘also possesses the power of eminent domain to be exercised

in the manner provided by law, respecting municipal cor-

porations. (Sec. 5, subd. 5.) The District is authorized,

subject to certain limitations, “to borrow money and

incur indebtedness and to issue bonds or other evidence

of such indebtedness” and “to levy and collect taxes for

the purposes of carrying on. the operations and paying

the obligations of the District”, such taxing power ‘being

without limitation as to rate or amount so far as meeting

both principal and interest requirements of the bonded

indebtedness but being subject to a limitation of five cents

on each one hundred dollars assessed valuation for all

other purposes. (Sec. 5, subds. 7 and 8.) ‘The District

is given the power “to joi? with one or more other public

corporations for the purpose of carrying out any of its

powers”. (Sec. 5, subd. 9.) >

The procedure for incurring bonded indebtedness and

for issuing, selling and refunding such bonds is set out

with great particularity in Section 7 and also. in subdivi-

sion 12’of Section 5. This procedure is modeled on the

act providing for the issuance of general obligations of

cities and municipal corporations incurred for admittedly

governmental purposes. (Stats. 1901, page 27, Deering’s

General Laws, Act 5178, as amended.) This procedure

has been followed by The Metropolitan Water District

of Southern California, which now has bonds issued and

_—

outstanding in the aggregate amount of $105,184,000, all

but $1,500,000 of which were purchased by the Recon-

struction Finance Corporation, and are still held by it.

The $1,500,000 of bonds were purchased by the Public

Works Administration.

All bonds issued by the District are general tax obliga-

tions, to meet the principal and interest requirements of

which the Board of Directors is under a statutory duty

to levy sufficient taxes upon all taxable property, both

real and personal, within the District. (Sec. 5, subd. 8;

Sec. 7, subd. j.) The’ procedure for levying such taxes,

together with any taxes levied for general District pur-

poses, 1s prescribed. (Sec. 8.)

The powers of the District are vested in a Board of

Directors consisting of representatives from each munici-

pality, the area of which lies within the District, the rep-

-resentatiyes being appointed by the chief executive officers

with the consent of the governing bodies of the respective

municipalities. The Buard of Directors is given power to

provide for the holding of meetings, to pass ordinances,

resolutions and orders, all ordinances, except those of:

specified categories, to be subject to referendum by the

electors of the District. The Board further is authorized

to prescribe by ordinance a system of business adminis-

tration, and to create necessary offices, including those of

controller and treasurer, and to prescribe by ordinance

a system of civil service. (See. 6, especially subds. | +

OC Ea ~

4and 5.) Lvery director is subject to recall by, the voters

of his municipality, (Sec. 12.) The Board is authorized

to provide by ordinance for all matters and things neces-

sary for the proper administration, of the District’s affairs,

which are not provided for in the Act. (Sec. 13.)

ae - ith atc teetn ities aati

i Sinai ial ;

poe.

Upon this framework of municipal organization and

procedure is erected the capstone of governmental func-

tioning in regard to the acquisition, preservation and

protection of adequate municipal water supplies for the

performance of usual governmental activities.

Section 5, subdivision 10, provides that the District shall

have power:

‘To acquire water and water rights within or with-

at the State: to develop, store and transport water ;

&. 4. provide, sell and deliver water at wholesale for

unicipal and domestic uses and purposes; to provide,

cll and deliver surplus water of the district not

needed or required by member cities for domestic

or municipal uses therein, for beneficial purposes, but

viving preference to uses within ‘the district; pro-

vided, that the supplying of such surplus water shall,

in every case, be subject to the paramount right of

the district to discontinue the same, in whole or in

part, and to take and hold, or to provide, sell and —

deliver, such water for domestic or municipal uses

within the district, upon one year’s written notice to

the purchaser or user of such surplus water, such

notice to be given by the board of directors of the

district whenever it shall be determined and declared

by resolution adopted by said board of directors by a

two-thirds vote thereof that such water is needed or

required by member cities of the district for domestic

or municipal uses therein; to fix the rates therefor,

and to acquire, construct, operate and maintain any

and all works, facilities, improvements and property

necessary or convenient therefor.” |

Section 514 establishes the proportionate right of cities

whose corporate areas compose the District by the follow-

ing provisions :

| a

“Each city, the area of which shall be a part of any

district incorporated hereunder, shall have a prefer-

ential right to purchase from the district for distri-

bution by such city, or any public utility therein em-

powered by said city for the purpose, for domestic

and municipal uses within such city a portion of the

water served by the district which shall, from time to

time, bear the same ratio to all of the water supply

ol! the district as the total accumulation of amounts

paid by such city to the district on tax assessments

and otherwise, excepting purchase of water, toward

the capital cust and operating expense of the district’s

works shall bear to the total payments received by the

district on account of tax assessments and otherwise,

excepting purchase of water, toward such capital cost

and operating expense.”

It is to be noted that the District is to be a wholesaler

vf water. It will furnish water to its oOmponent cities. It

will not sell at retail to commercial or domestic consumers

‘

PAE ER RCE OSLO, DIA LTS ST ERE eet Se EA ROR RR

of water.

The supplying of water by a municipality or other state

agency for the following purposes has been held to be'the -

performance of an usual governmental function, and

clearly would be exempt from Federal taxation:

1. Pusiic HEALTH | |

Bes Columbus v. Mercantile Trust & Ca, 218

ri U_S. 045, 658, 661 (1910);

| Pillman v. District of Columbia, 29 Fed. (2d)

442, 443 (Court of Appeals of District of

Columbia, 1928).

TU, ay Rin PCT A Re Ok eee Re ee

—28—

2. FIRE PROTECTION .

Columbus wv. Mercantile Trust & D. Co.,

supra;

German Alliance Insurance Co. v: Home

Water Supply Co., 226 U. S. 220, 227-228

(1912); . | ;

~ American-La France Fire Eng. Co. v. Rior-

dan, 6 Fed. (2d) 964, 966 (Circuit Court

of Appeals, 2d Circuit, 1925).

3. ‘SEWAGE DISPOSAL

New Orleans Gaslight Co. v. Drainage Com-

mission of New Orleans, 197 U. S. 453,

460, 461 (1904).

4. SrrREET CLEANING AND SPRINKLING

Harris v. District of Columbia, 256 U. 5.

650, 652 (1920).

PusBLic SHOWERS AND BATHS

qm

Tillman v. District of Columbia, supra.

6. Pustic PARKS ©

Commissioner of Internal Revenue wv. Sher-

man, 69 Fed. (2d) 755, 759 (Circuit Court

of Appeals, Ist Circtit. 1934) ;

Commissioner. of Internal Revenue v. Lamb,

82 Fed. (2d) 733 (Circuit Court of Ap-

peals, 9th Circuit, 1936). i

CA nie Malle

—29—

7.. IRRIGATION IN THE ARip LaNnp STATES oF THE

WEsT.

California Oregon Power Co. v. Beaver Port-

land Cement Co., 295 U. §. 142, 165

(1934) ;

Ashton v. Cameron County Water Improve-

: ment District No.. Once, supra (298 U. S. at

p. 524).

8. Pusiic Hospirats

Mallory v. White, & Fed. Supp. 989 .( District

Court, D. of Mass., 1934).

From the outline of the purposes and powers of The

Metropolitan Water District 6f Southern California set

forth in the foregoing pages, it is apparent that this dis-

trict exists’ and functions as. a protective mechanism to

insure adequate and safe supplies of water to its compo-

nent cities, so that they will be enabled to perform their

admittedly governmental functions of furthering or fur-

nishing the public health, fire protection, sewage disposal,

street cleaning and sprinkling, public showers and baths,

public parks, and public hospitalization. Even the fur-

nishing of water for irrigation in the semiarid coastal

plain of Southern California, which function is performed

by sume of the district’s cities to an incidental and sub

ordinate extent, would invoke the governmental powers of

such cities.

The Supreme Court of California has considered the

legal status of the Metropolitan Water District and the

j nature of its functions on several] occasions and has deter-

4 mined conclusively, so far as State law is concerned, that

E. such district is a municipal corporation, possessing and

a exercising usual governmental powers for the furtherance

TT

|

i

if

=

of a state object and governmental purpose. (City of

Pasadena v. Chamberlain, 204 Cal. 653, 660, 662-664—

1928: Wheatley v. Superior Court, 207 Cal. 722, 720—

1929: Golden Gate Bridge & Highway District v. Felt,

214 Cal. 308, 321—1931; Metropolitan Water District 7.

Whitsett, 215 Cal. 400, 406-407—1932; In re Metropoli-

tan Water District, 215-Cal. 582, 586—1932; Mctropoli-

tan Water District v. Superior Court, 2 Cal. (2d) 4, 6-7—

1934. )

A bridge and highway district of the State of Cali-

fornia has been held to be engaged in the exercise of usual

governmental functions within the exemption from Federal

- income taxation (Commissioner of Internal Revenue v.

Harlan, 80 Fed. (2d) 660—Circuit Court of Appeals, 9th

Circuit, 1935), and the California cases cited’ hold that

the Metropolitan Water District is of similar character

to a bridge and highway district and is similarly engaged

in performing usual governmental functions.

The fact that a metropolitan water district might be

held under California law to’ be subject to tort liability

arising from its operations (see Morrison v. Smith Bros.,

Inc., 211 Cal. 36, 44-1930, establishing such liability as

toa municipal utility district engaged in furnishing public

water supplies) does not militate against the governmental

character of the district’s functions when considering the

tax problem. The supposed distinction between govern-

mental functions in the performance of which no tort

liability arises and the proprietary functions where tort

liability may arise has been used by the courts in

their desire to achieve substantial justice when citizens

were injured by various instrumentalities of the state and

its political subdivisions. This distinction is losing its .

a ch a fl

ae

significance and is of no validity in the realm of consti-

tutional limitations upon the taxing powers of the states

and of the Federal governinent with tespect to the instru-

mentalities of each other. (City of Pasadena v. Cham-

berlain, supra, at pages 662, 664: Trenton v. New Jersey,

262 U.S. 182, 191-192—1922. )

The rationale of the tax cases decided by this Court

establishes the exemption of the Metropolitan Water Dis-

trict from Federal taxation. In Ohio 7. Helvering, 292

U.S. 360 (1933), in holding that the agencies of the

State of- Ohio for selling liquors were subject to Federal

Excise Tax, there was stated the principle of dual sover-

eignty applicable to matters of taxation, at pages 368,

369:

“* * * . But, by the very terms of. the rule, the

immunity of the states from federal taxation is lim-

ited to those agencies which are of a governmental

character. Whenever a- state engages in a business

of a private nature it exercises nongovernmental

functions, and the business, though conducted by the

state, is not immune from the exercise of the power

of taxation which the Constitution vests in the Con-

gress, * * 8 |

* * * * * * * *

“* * * Tf a state chooses to go into the business

of buying and selling commodities, its right to do so

may be conceded so far as the federal Constitution

is concerned; but the exercise of the right is not’ the

performance of a governmental function, and must

find its support in some authority apart from the

police power. When a state enters the market place

seeking customers it divests itself of its quasi sover-

eignty pro tanto; and takes on the character of a

trader, so far, at least, as the taxing power of the

ederal government is concerned.” ;

o - y= as

Again, in Helvering v. Powers, supra, wherein the

salaries received by the trustees from the Boston Elevated

Railway Company were held taxable, this Court ‘said (293

U.S. at p. 225):

“ck * 2 And one of these limitations is that the

State cannot withdraw sources of revenue from the

federal taxing power by engaging in businesses which

constitute a departure from usual governmental func-

tions and to which, by reason of their nature, the

federal taxing power would normally extend.”

See also:

Ashton v. Cameron County Water Improvement

District No. Onc, supra, -at pages 528-530 (298

oe Sovak:

a

The Metropolitan Water District of Southern Cali-

fornia is not “entering the market place seeking custom-

ers,” nor is it engaged in an enterprise for profit. The

raising of revenues from water rates and the incidental

sale directly by the District of surplus water not needed or

required by its cities do not destroy the governmental

character of the District’s functions. and the nonproht

nature of its activities. | (Ashwander v. Tennessee Valley

Authority,'297 U. 5. 288, 335-338—1935; New York cx

rel. Rogers v. Graves, 81 L. ed. Adv. Ops. 202, 206—

"decided Jan. 4, 1937.) _ |

-The: Metropolitan Water District of Southern Cali-

fornia is a municipal corporation and instrumentality of

the State of California, existing and functioning for the

purpose of protecting the communities included in such

PR TEE TIPO

a VR yy oT CEs

_ =

District in the maintenance and further acquisition of

adequate and pure water supplies necessary to such com-

ponent communities in order that those cities may per--

form the recognized governmental functions relating to

the public health, fire protection, sewage disposal, street

cleaning and sprinkling, public showers and baths, public

parks, public hospitals, and irrigation of arid lands. In

so doing the District is itself performing a governmental

function which not only is usually performed by the

sovereignty, but is impossible of performance by private

enterprise. (Ashwander v. Tennessee Valley Authority,

supra, at pages 327-328; New York ex rel. Rogers v.

Graves, supra, at pages 205-206: New Jersey v. New

York, 283 U. S. 336, 342—1930: Arizona v California,

supra (283 U.S. 423—1930) : Arizona v. Califoruia, 292

U. S. 341—1933; United States v. alrisona, 295 U. S.

174—1934; Rivers and Harbors Act of August 30, 1935,

74ih Congress, Ist Session, Chap. 831, Sec. 2; <lrizona v.

California, 298 U. S. 558—1935. )

The writer has stated his reasons for the belief that

a municipality or other state agency, Owning and operat-

ing its waterworks for supplying itself with water for mu-

nicipal uses and its inhabitants with water for domestic

consumption, is engaged in the performance of “usual

governmental functions” within’ the constitutional im-

munity from Federal taxation, However. the writer has

deemed it his duty to point out to this Honorable Court

the distinctions between such activities and those of The

Metropolitan Water District of Southern California.

vwr—- —~ a | —

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Even if the retailing of water to private consumers be |

held to involve the “entering of the market place to seek

customers” to such an extent as to remove the activity

from the constitutional immunity of governmental func-

tions, it is earnestly submitted that the furnishing of water

by the District to its component cities by means of legal

machinery which can be invoked only by a. governmental

agency of the state renders such District exempt from

Federal taxation. To hold otherwise would jeopardize the —

welfare of nearly one-third the population of the State

of California and would endanger property values. ap-

proximating one-third of the assessed valuation of the

entire state. Complex relationships have been established

with the Federal government itself and the District is an

important factor in the Boulder Dam development under-

taken by the United States.

!

” .

What has been said of the Metropolitan Water District

may be true to a greater or Jess degree as to all municipal

service of water but- whatever be the decision as to the

taxability of the income received by petitioner at bar from

the City of New York, the writer respectfully urges that .

the Court bear in mind the governmental character of The

Metropolitan Water District of Southern California, so

that the decision in the within cause may not imperil the

great water development in which the cited District is a

‘leading actor.

Dee! wh hn ae tet BEE

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III.

- Unless the Court Be Prepared to Rule That the United

States May Tax the Obligations, Property and

Income of Publicly-Owned Waterworks of the

Various States, and That the States May Tax

the Obligations, Property and Income of Pub-

licly-Owned Waterworks of the United States,

the Salaries Paid by Such Publicly-Owned Water-

works to Their Officers and Employees Must Be

Held to: Be’ Exempt From Taxation by the Fed-

eral Government and by the Various States, Re-

spectively.

Obligations issued by the states or their municipal cor-

porations,-or other state agencies, to evidence moneys bor-

rowed for governmental purposes, are exempt from Fed-

eral taxation (Pollock v. Farmers Loan & T. Co., 157

U. S. 429, 584-586, 601, 652, 653—1894), and the same

rule obtains with regard to obligations issued by the

United States, or its instrumentalities (Weston v. Charles-

ton, 2 Pet. 449, 468—1829: Farmers & M. Savings Bank

v. Minnesota, 232 U. S. 516, 525—1913). The ‘property

of such instrumentalities is within the same exemption

(Gillespie v. Oklahoma, 257 U. S. 501, 905—1921), and

no excise tax can be imposed directly based thereon (/n-

dian Motorcycle Co. v. United § tates, 283 U. S. 570, 575-

579—1930). The income of any such instrumentality has

the same immunity for the same reasons (authorities

cited ).

The exemption from state taxation, of salary received

by an officer or employee of the United States, or some

' —36—

agency or instrumentality ‘thereof (Dobbins. v. Erie

County, 16 Pet. 435, 448-449-1842), and the exemption

from Federal taxation of the salary of an officer of a

state or. municipality or agency thereof (Collector v. Day, °

11 Wall. 113, 124-1870), are grounded upon the selfsame

principle as the immunity of obligations and property and

‘ncome of such instrumentalities from taxation by the

other “dual sovereignty.” If the salaries of the officers |

or employees be taxable, the obligations, property and in-

come of the public instrumentality itself would be taxable,

so far as constitutional limitations are concerned (New

York ex rel. Rogers v. Graves, supra, at page 206).

Interest upon the obligations of a state, or any political

subdivision thereof, is currently subject to a statutory

exemption. expressed in Sec. 22, subd. (b)° (4) .of the

Revenue Act of 1936. The statutory exemption of income

of states, municipalities and other political subdivisions 1s

presently expressed in Sec. 22, subd. (b) (8) and Sec.

116, subd. (d) of the Revenue Act of 1930.

Unless such interest and income be protected by con-.

stitutional limitations, Congress might impose a tax at

any time and thereby impair, if not actually destroy, the

governmental functions of the taxed instrumentalities of

the states. |

For these reasons, the writer urges upon the Court the

significance of the decision regarding the taxability of the

income of officers and: employees of such instrumentalities.

If they be taxed, the ‘nstrumentalities themselves may be

taxed. It is hoped that the foregoing pages of this brief

have made apparent the extreme seriousness of such a

result. Hence it is respectfully submitted that this Court

should not thus imperil the public welfare—nay, the very

a . : | , | “

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existence—of thousands -of communities throughout the

United States which depend, and must continue to depend,

upon publicly-owned waterworks for their protection and

salvation. .

The writer earnestly submits that-proper application of

the principles enunciated by the cases herein cited will

require exemption from Federal Income Tax of the salaries

received by petitioner at bar, and by all other public

officers and employees similarly situated.

Conclusion.

It is respectfully submitted that the salary of petitioner

involved in the case at bar should be held to be exempt

from Iederal Income Tax.

Moreover, the writer earnestly hopes that the foregoing

brief has demonstrated the validity of his conviction that

whatever may be the decision. respecting the waterworks

system of the City of New York, the activities of The

Metropolitan Water District of Southern California are

governmental in character and, in proper ‘case, should be

ruled immune from interference by imposition of Federal

taxes, whether upon the obligations, property or income

of the District itself, or upon the salaries of its officers

and’ employees.

Respectfully submitted,

JAMEes H. Howarp,

Counsel for Frank E. Weymouth, General Manager and

Chief Iingineer of The Mctropolitan Water District

of Southern California,

Amucus Curiae.

CuarLes C. Cooper, Jr.,

Of Counsel.

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