History of Detroit and Wayne County and early Michigan: A Chronological Cyclopedia of the Past and Present, Vol. I, Part 35

Author: Farmer, Silas, 1839-1902
Publication date: 1890
Publisher: Detroit, Pub. by S. Farmer & co., for Munsell & co., New York
Number of Pages: 1094

USA > Michigan > Wayne County > Detroit > History of Detroit and Wayne County and early Michigan: A Chronological Cyclopedia of the Past and Present, Vol. I > Part 35

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The city officers were formerly entitled to the fees they received, but under law of 1879 all fees received by any city officer are required to be paid over to the city treasurer, and credited to the general fund.

City Taxes : when and how payable.

The estimates for taxes, as submitted by the comp- troller are required to be adopted by the common council before April 5 of each year, and must be submitted to the Board of Estimates in time to be confirmed by the board before April 15. While the members of the council are considering the estimates, the Board of Assessors have been com- pleting their valuation of the property to be taxed ; and, at least two weeks before April I, they are required to give notice that they will sit until April 5 to hear complaints and make corrections in the val- uations. After this has been done, on or before the third Tuesday of April, they send the completed tax ' roll to the Board of Aldermen, and within a week thereafter the Board of Aldermen begin to hold ses- sions as a Board of Review to hear complaints, and, if necessary, to correct the rolls. Their sessions con- tinue not over sixteen days, after which about the middle of May the rolls are confirmed. The assessors then compute the amount of taxes payable on each valuation contained on the rolls, and taxes may be paid during the month of July without percentage. Since the law of 1879, if the clerks in office are so busy that they cannot receive all the taxes offered, lists of property, with names of owners, may be handed in on or before July 25, and the parties can have until August 10 to pay the amounts, if there is no opportunity of paying sooner. On the first of August interest, at the rate of one per cent a month, is added for July, and at the same rate the first of each month until the first of January, unless the tax is paid. If not paid by the first of January, the six per cent that has accrued is added to the original tax, and interest is charged at the rate of ten per cent per annum until the tax is paid. If not paid by the first of February, the receiver of taxes is authorized to advertise the property for sale, .but as it takes some time to prepare them, the lists are usually not printed until about May r, when the

property is advertised for sale for four successive weeks. After this the cost of advertising, amount- ing to about fifty cents, is added, and interest con- tinues to be reckoned at the rate of ten per cent per annum. If the tax is not paid the property is sold about June I, the exact day being discretionary with the receiver of taxes. The sale indicates only that the purchaser is entitled to the use of the property purchased for the number of years agreed upon at time of sale; but if the owner neglects to redeem it, the sale is confirmed by a regular transfer of title by the city. Records of sales are filed in the city treasurer's office. The property can be redeemed at any time within one year after sale by paying the amount due at time of sale and interest at the rate of ten per cent per annum. Soon after the sale a list of all property on which the taxes have not been paid, nor cancelled by sales, is furnished by the receiver to the city treasurer, to be thereafter col- lected through-him.

At the annual sale, unless some private person bids the amount of the tax, all lands on which taxes are unpaid are sold to the city, and the amounts re- ceived for back taxes in the treasurer's office are credited as receipts from "City Bids."

From 1844 to 1863 the unpaid taxes on real estate accumulated to the amount of $50,360. The city treasurers should have collected these amounts, but through ignorance and carelessness they neglected to do so. On February 1, 1877, a department for collection was established in connection with the city treasurer's office, and nearly $40,000 collected the first year.

Prior to the law of May 31, 1879, the taxes on personal property were placed in the hands of ward collectors, but there was no adequate provision for enforcing their collection. Many refused to pay, and no further effort was made when collectors failed to obtain the amounts. Since the law of 1879 the city is authorized to levy for the collection of personal taxes, and a much larger proportion of the amounts is now collected. The charter of 1883 pro- vides that other property than real estate may be seized and sold at auction for real estate taxes.

Special Taxes.

Taxes or assessments for the building of side- walks and sewers, or for the paving of streets, are kept entirely distinct from the regular city taxes, and are payable within thirty days from the time the rolls are placed in hands of receiver. If not paid within thirty days, the receiver of taxes can, at his discretion, advertise for sale the property on which these taxes are levied.

Kinds of Property taxed.

The assessors are obliged by law to tax all real estate (lands and buildings being estimated separ-

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CITY TAXATION AND FINANCES.

ately), also all stocks, bonds, and mortgages held by individuals or corporations; all kinds of mer- chandise and movable property, together with horses, cattle, and carriages. In addition to these taxes, all real estate and personal property is as- sessed specially, and pro rata for road taxes, ac- cording to the amount estimated to be necessary for each ward. Up to 1881 each house or store with a cellar was assessed one dollar, and, if the lot was drained, fifty cents additional, as specific taxes. A doubt as to the legality of the assessment on cellars, arising from a decision in a case somewhat similar, caused the discontinuance of assessments on cellars after 1880. All household property over two hundred dollars in value is liable to assessment. All houses of public worship, and their fixtures and furniture, also the land on which they stand, and any parsonage owned and occupied as such, are ex- empted by law ; all cemeteries, all city property, and the property of any person who, in the opinion of the assessor, is unable to pay, are exempt, also other property of various kinds, as the result of special enactments.

An Act of February 15, 1859, gave the assessor discretionary power in fixing valuation of property in the outskirts of the city; and up to 1872 property was assessed at only about one third of its value. An Act of April 17, 1871, made it obligatory upon the assessors to rate property at its cash value.

In order to show the actual valuation of the city in 1880, the following property then exempted should be included :

VALUATION.

Public school-houses and sites

$ 732,955

Police stations and property

66,323

Fire engine houses and property 417,867

Other city property, such as City Hall, Public Library, House of Correction,

Water Works, Sewers, Parks, etc. Cemeteries

7,065,282

224,000

Railroad lands and buildings

2,700,000

Street railroads and equipment

684,320

Charitable and benevolent institutions

600,000

United States property 400,000

Church property 2,573,625

School property belonging to churches

295,000

Total

$15,739,172

Financial Methods and Accounts.

When the city was first incorporated the fiscal year was uniform with the official year. In 1859 it was changed so as to begin March I instead of April 1. In 1873 it was changed to begin February I. By Act of February 23, 1879, it was ordered that the fiscal year begin on the Ist of July.

All moneys received by the city treasurer were originally placed in the common fund. The first

departure from this method was made under Act of February 13, 1843, which required that all moneys collected for school purposes should be kept in a special account. Separate accounts were not kept for other funds until required by the charter of 1857. The number of these special accounts is continually increasing, the council, from time to time, designat- ing some new object, the money for which is to be kept separate.

In order that the condition of the funds for which special appropriations are made may be readily ascer- tained, the city treasurer keeps two accounts of each fund. One account is credited with the entire amount appropriated, and charged with the amount expended; the other account is credited with the amount actually received, and charged with the amounts paid out. The titles of the accounts, as kept by the treasurer, are, most of them, clearly indicative of their character. The account named " Redemption Fund " shows what has been received from individuals in redemption of lands sold for non-payment of taxes, and whether the moneys so received were paid back to those who bought the property at tax sale, or credited to the city, which is supposed to bid for and buy all the lands thus offered, not sold to an individual.

The account called "City Bids" includes the entire amounts due the city for all back taxes, and when any of these back taxes are paid the amount is credited to the year in which the taxes became ' due. The amounts credited to "City Charges " are made up of the office charges and interest which has accrued on the back taxes.

The "Public Sewer Fund " has reference to ac- counts connected with sewers paid for by general tax, the "General Sewer Fund" to accounts for sewers paid for by local assessments, the "General Road Fund" to amounts received and expended for general repair of streets and sidewalks; the " Road District Fund " has reference solely to amounts raised and paid out for cleaning the streets.

All moneys due for city taxes are originally pay- able to the receiver of taxes. The receipts given are numbered consecutively from the beginning of each fiscal year; and since 1871, in order to be valid, they must have, not only the receiver's signa- ture, but that of the comptroller also. The receiver pays over each day to the city treasurer the funds he has received, and reports the amount to the comp- troller, and the city treasurer reports daily to the comptroller the full amount of his receipts and dis- bursements, with the amounts credited or charged to each account ; he is also required to deposit daily all the funds received by him in whatever bank has been designated by the Common Council. The bank so designated is known as the city depository, . and pays such rate of interest on monthly balances

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INTERNAL REVENUE TAXES.

in its keeping as may from time to time be agreed upon. In 1882 the rate was four and one eighth per cent on monthly balances of $100,000, or over ; and the interest received by the city amounted to $26,763. The city depository notifies the comptroller daily of the amount deposited by the city treasurer the pre- ceding day. The treasurer is not allowed to pay out any money without a warrant or order signed by the comptroller, except in the case of moneys belonging to the Police and Educational Funds, which are paid out on orders from officers of these boards. All payments made by the city treasurer, except payments on ordinary pay-rolls of city officers and laborers, are required to be made by check upon the city depository, and the checks must have written or printed upon them the warrant of the comptroller for the payment. Once in each month the Committees on Ways and Means of the alder- men are required to inspect and examine all the affairs and accounts of the treasurer.

UNITED STATES INTERNAL REVENUE TAXES.

One of the earliest efforts made by the United States to obtain a revenue was by the law of July 6, 1797, which provided for the use of stamped paper, to be furnished by the Government. An old memorandum book of Peter Audrain shows that much of this paper was used at Detroit, and excel- lent specimens are preserved. On March 31, 1798, the law was repealed, except as to documents con- nected with exports and insurance. The first law providing for an internal revenue tax was passed August 2, 1813. By it a tax was levied on auction sales, and on sugar refined in the United States; and licenses were required from liquor dealers, banks, and bankers. The collector was paid by a percentage of from three to eight per cent on the amounts received. This law was abolished on De- cember 23, 1817.

The necessity of a revenue to pay interest on the war debt gave rise to the law of August 5, 1861, which provided for a tax of three per cent on in- comes of over $800, and authorized a direct tax upon the several States of $20,000,000. A law of July I, 1862, required licenses for the manufacture and sale of liquors, and from bankers, pawnbrokers, hotels, eating-houses, brokers of all kinds, theaters, circuses, jugglers, confectioners, livery stables, soapmakers, peddlers, druggists, photographers, manufacturers, lawyers, doctors, and dentists. All manufacturers were required to make monthly returns, and to pay certain percentages. Incomes of over $600 and under $10,000 were taxed three per cent, and all in- comes of over $10,000 were required to pay five per cent on the excess. This law was in force up to July 20, 1868.

Detroit has always been the headquarters of the

first collection district of Michigan, and by an amendment to the law taking effect August 7, 1883, the district was enlarged to include the counties of Alcona, Alpena, Arenac, Baraga, Bay, Branch, Cal- houn, Cheboygan, Chippewa, Clare, Clinton, Craw- ford, Delta, Genesee, Gladwin, Gratiot, Hillsdale, Houghton, Huron, Ingham, Ionia, Isabella, Isle Royale, Jackson, Keweenaw, Lenawee, Livingston, Lapeer, Macomb, Mackinaw, Marquette, Menomi- nee, Midland, Monroe, Montmorency, Ogemaw, Ontonagon, Oscoda, Oakland, Otsego, Presque Isle, Roscommon, St. Clair, Sanilac, Saginaw, School- craft, Shiawasse, Tuscola, Wayne, and Washtenaw.

The fiscal tax year begins May I, and the special taxes imposed by the law, when paid, are reckoned according to the number of months left in the year. The special taxes up to July 1, 1883, imposed by law and payable yearly, were as follows : rectifiers, $200 ; retail liquor-dealers, $25; wholesale liquor- dealers, $100; wholesale dealers in malt liquors, $50; retail dealers in malt liquors, $20; wholesale dealers in leaf-tobacco, $25 ; retail dealers in leaf- tobacco, $500 ; and on sales of over $1,000, fifty cents for every dollar in excess ; dealers in manu- factured tobacco, $5 ; manufacturers of stills, $50 ; for each still manufactured, $20; for each worm manufactured, $20 ; manufacturers of tobacco, $10; manufacturers of cigars, $10; peddlers of tobacco, first class, with more than two animals, $50; ped- dlers of tobacco, second class, with two animals, $25 ; peddlers of tobacco, third class, with one animal, $15 ; peddlers of tobacco, fourth class, on foot or by public conveyance, $10; brewers of less than five hundred barrels, $50; brewers of five hundred bar- rels or more, $100. In addition to the above, up to July 1, 1883, every package of one hundred matches required a one-cent stamp, obtainable only at Wash- ington ; and all packages of patent medicines, perfu- mery, and cosmetics required a one-cent stamp for each twenty-five cents charged for the same; a two-cent stamp was required on every check drawn on a bank; and all savings banks and banking insti- tutions of every kind, except national banks, were required to pay a tax of one twenty-fourth of one per cent per month on their capital and average monthly deposits. The national banks paid every six months one twentieth of one per cent on their average circulation, one fourth of one per cent on their average deposits, and also one fourth of one per cent on the amount of their capital, over and above the amount invested in government bonds.

By law of March 3, 1883, taking effect July I, the tax on wholesale dealers in leaf-tobacco was fixed at $12, and on retail dealers at $2.50 ; and thirty cents on each dollar of the amount of their monthly sales, when the sales are over $500 per year. Dealers in manufactured tobacco pay $2.40. Manufacturers

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INTERNAL REVENUE TAXES.

of tobacco or cigars, $6.00 each. Peddlers of the first class, $30; second class, $15 ; third class, $7.50; and fourth class, $3.60. The tax on snuff, smoking and manufactured tobacco, was fixed at $8.00 per pound. Cigars pay a tax of $3.00 per thousand, and cigarettes, from fifty cents to $3.00 per thousand. The taxes on deposits and capital of all banks were repealed, and also the tax on matches, perfumery, patent medicines, and bank checks.

The total collections in the district embracing Detroit, for the fiscal year ending June 30, 1883, were $1,251,409, the larger proportion of which was from the city. In 1883, there were twelve persons

connected with the office. These officers are ap- pointed by the collector, and their salaries range from $900 to $2,000. The salary of the collector is $4,500, and the total yearly expenses of the office are about $16,500. The office of assessor was merged with that of collector in 1873.

The United States assessors have been: 1862 -- 1867, Joseph R. Bennett; 1867-1873, Mark Flanigan,

The collectors have been : 1862-1865, L. G. Berry; 1865-1869, D E. Harbaugh ; 1869-1873, H. B. Rowl- son ; 1873-1875, Mark Flanigan; 1876-1883, Luther S. Trowbridge; 1883-1885, James H. Stone ; 1885- , John B. Moloney.

CHAPTER XXIX.

CITIZENS' MEETINGS .- BOARD OF ESTIMATES .- AUDITORS, COMPTROLLERS, AC- COUNTANTS .- CITY AND WARD ASSESSORS .- BOARD OF REVIEW .- CITY AND

WARD COLLECTORS .- CITY TREASURERS .- RECEIVERS OF TAXES.

CITIZENS' MEETINGS.

FROM the incorporation of 1802 to 1873 it was the custom to submit the amounts proposed to be raised for various purposes to a viva voce vote of the citizens, at a yearly meeting called for the purpose. At these meetings great differences of opinion were frequently manifested, and amounts estimated to be needed for various purposes were sometimes stricken out, frequently reduced, and oftentimes ordered by a very close vote. The meetings seldom brought together more than four hundred or six hundred of the larger property owners. The appointment of a Board of Park Commissioners, under an Act of April 15, 1871, and the proposal to include in the yearly estimates the sum of $200,000 in bonds for the purchase of a park, brought a large number of persons to a citizens' meeting held on December 27, 1871, in the Circuit Court room in the City Hall. Both those who favored and those who opposed the purchase were excited and determined, and there was so much confusion that a decision could not be reached. A subsequent meeting to further consider the subject was held on May 1, 1872, at the Gris- wold Street entrance to the City Hall. An immense number of both citizens and non-residents were present, and again there was so much excitement and confusion that no definite result was reached.

After these meetings it became apparent that no expenditure awakening general interest could be properly considered in so large an assemblage as would be likely to gather. This conviction resulted in the passage of the Act of March 28, 1873, which abolished citizens' meetings, and provided for a

BOARD OF ESTIMATES.

The coincidence is noticeable that the last citi- zens' meeting was held in the same month, and within two days of the time, when the first town meeting was held, seventy years before.

The first election for members of the Board of Estimates was held on April 7, 1873. Five persons were elected from the city at large on a general ticket, to serve for two years; and two from each ward, one to serve for one year and one for two years. After 1873, and until the board was abol-

ished by Act of April 21, 1881, one member was elected annually from each ward, and five at large every two years.

The president of the Common Council, chairman of Committee on Ways and Means, city comp- troller, counselor, presidents of the various boards and commissions, as well as the senior inspector of the House of Correction, were ex officio members of the board, with the right to participate in its deliberations, but not to vote. The estimates, after being considered by the council, were submitted to the Board of Estimates, which convened between the first Monday of March and the 15th of April, whenever the council indicated that the estimates were ready. The board had power to reduce, but not to increase, the estimates. By Act of 1881 the board was abolished, but by Act of June 2, 1887, a Board of Estimates was again provided for.

The following persons served on the board in the years named :

1873, First Ward : F. Adams, W. Foxen. Second Ward : B. P. Mumford, H. Walker. Third Ward : W. R. Candler, W. G. Thompson. Fourth Ward: W. N. Carpenter, Joseph Kuhn. Fifth Ward: R. W. King, A. Ives. Sixth Ward : Wm. Duncan, N. Senninger. Seventh Ward : J. M. Millar, E. Eccard. Eighth Ward : D. Guiney, Thos. Griffith. Ninth Ward : D. M. Richardson, M. Haller. Tenth Ward : M. Frost, Chas. Byram.

1873, At Large : T. W. Palmer, W. C. Duncan, H. P. Bridge, E. B. Ward, P. Henkel.

1874, First Ward: Francis Adams, George Wilkes. Second Ward : B. P. Mumford, Hiram Walker. Third Ward : Wm. R. Candler, James Flower. Fourth Ward: W. N. Carpenter, J. P. Hensien. Fifth Ward: R. W. King, J. W. Ker- mott. Sixth Ward : Wm. Duncan, Thos. Hill. Seventh Ward : J. McMillan, Edward Eccard. Eighth Ward : Daniel Guiney, M. F. Hogan. Ninth Ward : D. M. Richardson, J. Witherspoon. Tenth Ward : Milton Frost, J. Dwyer. Twelfth Ward : Jos. Loranger, John Diedrich.

1874, At Large: J. Greusel, Julius Stoll, Thos. Baxter, Wm. Doeltz, E. B. Ward.

1875, First Ward : S. R. Woolley, Francis Adams.

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AUDITORS, COMPTROLLERS, ACCOUNTANTS.

Second Ward: Hiram Walker, Chas. I. Walker. Third Ward : Louis Barie, Wm. R. Candler. Fourth Ward : J. P. Hensien, Richard Hawley. Fifth Ward: J. W. Kermott, R. W. King. Sixth Ward : T. Hill, W. Duncan. Seventh Ward: E. Eccard, J. McMillan. Eighth Ward : M. F. Hogan, D. Guiney. Ninth Ward: J. Witherspoon, Jos. Nicholson. Tenth Ward: J. Dwyer, M. Frost. Twelfth Ward: J. Loranger, A. E. Hamlin.

1875, At Large: J. Greusel, J. Stoll, T. Baxter, W. Doeltz, H. C. Hodges.

1876, First Ward: F. Adams, J. D. Hayes. Second Ward: C. I. Walker, Louis Dillman. Third Ward: W. R. Candler, P. Herlihy. Fourth Ward : R. Hawley, W. N. Carpenter. Fifth Ward: R. W. King, J. W. Kermott. Sixth Ward: W. Duncan, T. Hill. Seventh Ward: J. McMillan, E. Eccard. Eighth Ward: D. Guiney, M. F. Hogan. Ninth Ward : J. Nicholson, C. Lafferty. Tenth Ward : M. Frost, Thos. Berry. Twelfth Ward: A. E. Ham- lin, J. Diedrich.

1876, At Large: S. C. Watson, J. Greusel, N. Avery, W. Doeltz, W. C. Colburn.

1877, First Ward: J. D. Hayes, C. B. Hebbard. Second Ward: Louis Dillman, T. N. Birmingham. Third Ward: P. Herlihy, W. R. Candler. Fourth Ward: W. N. Carpenter, Morse Stewart. Fifth Ward: J. W. Kermott, R. W. King. Sixth Ward : T. Hill, D. M. Ferry. Seventh Ward: E. Eccard, M. Martz. Eighth Ward : M. F. Hogan, J. Connor. Ninth Ward: C. Lafferty, G. C. Langdon. Tenth Ward: Thos. Berry, G. Hendrie. Eleventh Ward : M. Dederich, M. Blay. Twelfth Ward : J. Diedrich, M. Steyskal. Thirteenth Ward: Frank Whitman, John Japes.

1877, At Large: J. Greusel, N. Avery, O. Bourke, W. Doeltz. W. C. Colburn.

1878, First Ward: C. B. Hebbard, R. W. Gillett. Second Ward: Thos. N. Birmingham, Wm. K. Coyl. Third Ward: W. R. Candler, P. Herlihy. Fourth Ward: M. Stewart, Theo. Romeyn. Fifth Ward: R. W. King, A. E. Leavitt. Sixth Ward: D. M. Ferry, H. L. Kanter. Seventh Ward: M. Martz, Adam Schehr. Eighth Ward : J. Connor, M. F. Hogan. Ninth Ward: C. Lafferty, G. C. Lang- don. Tenth Ward: G. Hendrie, J. B. Gravier. Eleventh Ward: M. Dederich, W. L. Streeter. Twelfth Ward: M. Steyskal, Thos. Densham. Thirteenth Ward: F. Whitman, J. Japes.

1878, At Large: M. I. Mills, Wm. B. Moran, A. Pulte, J. Atkinson, J. A. Dudgeon.

1879, First Ward: R. W. Gillett, F. Adams. Second Ward: W. K. Coyl, E. L. Schmitt. Third Ward: P. Herlihy, Theo. Chapoton. Fourth Ward: Theo. Romeyn, J. I. Lewis. Fifth Ward: A. E. Leavitt, R. W. King. Sixth Ward: H. L. Kanter, Theo. McGraw. Seventh Ward: Adam Schehr, Z.

Dewey. Eighth Ward: M. F. Hogan, Theo. Rentz. Ninth Ward: C. Lafferty, H. Hastings. Tenth Ward: J. B. Gravier, P. S. McCormick. Eleventh Ward. Wm L. Streeter, M. Blay. Twelfth Ward: S. D. Bush, S. A. Plummer. Thirteenth Ward: J. Japes, A. Trost.

1879, At Large: M. I. Mills, W. B. Moran, A. Pulte, J. Atkinson, J. A. Dudgeon.

1880, First Ward: F. Adams, W. A. Butler. Second Ward: E. L. Schmitt, C. D. Erichsen. Third Ward: Theo. Chapoton, Jos. Kurtz. Fourth Ward: J. I. Lewis, Theo. Romeyn. Fifth Ward: R. W. King, J. S. Vernor. Sixth Ward: Theo. McGraw, J. D. Standish. Seventh Ward: Z. Dewey, S. Kirchner. Eighth Ward: Theo. Rentz, D. Dono- van. Ninth Ward: H. Hastings, Robert Miller. Tenth Ward: P. S. McCormick, S. B. Grummond. Eleventh Ward: M. Blay, W. L. Streeter. Twelfth Ward: S. A. Plummer, J. B. Wood. Thirteenth Ward: A. Trost, A. Haischer.

1880, At Large: A. Chapoton, Thos. Berry, John Greusel, O. C. Wood, W. C. Colburn.

1888, First Ward : A. Hoffman, J. A. Randall. Second Ward : T. McGraw, H. O. Walker. Third Ward : J. Funke, J. B. Pospeshill. Fourth Ward: E. C. Hinsdale, J. A. Phelps. Fifth Ward : John Chateau, T. Gorenflo. Sixth Ward : M. Powell, P. H. Hickey. Seventh Ward : A. Betzing, M. Bayer. Eighth Ward: A. Schneider, E. A. Doran. Ninth Ward : E. Welch, A. Valentine. Tenth Ward : J. Diederich, T. Galvin. Eleventh Ward : G. Sunder- land, H. Merdian. Twelfth Ward: A. Grosfield, G. IV. Wilson. Thirteenth Ward : M. E. Cousino, M. Lambert. Fourteenth Ward : R. Beaubien, Neil Grant. Fifteenth Ward : C. Damitio, J. R. Russell. Sixteenth Ward : P. Nestor, J. Sarbinowski.

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History of Detroit and Wayne County and early Michigan: A Chronological Cyclopedia of the Past and Present, Vol. I, Part 35

Author: Farmer, Silas, 1839-1902 Publication date: 1890 Publisher: Detroit, Pub. by S. Farmer & co., for Munsell & co., New York Number of Pages: 1094

Author: Farmer, Silas, 1839-1902
Publication date: 1890
Publisher: Detroit, Pub. by S. Farmer & co., for Munsell & co., New York
Number of Pages: 1094