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        <title>The ABC of taxation</title>
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          <persName>
            <forname>Charles Bowdoin</forname>
            <surname>Fillebrown</surname>
          </persName>
        </author>
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            <idno>1010741608</idno>
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      <div>FIRST BOSTON OBJECT LESSON 63 
BUILDINGS LAND RATIO 
RATIO 
Mashpee 
$46,530 $140,020 33-100 
22,680 84,825 27-100 
30,790 119,246 25-100 
605,200 8,272,000 7-100 
Peru 
* U • a a 
Florida . 
Winter St., Boston . 
For the County of Suffolk, which contains the City 
of Boston, as well as fpr the state, no such discrepancy 
appears. Following are the figures: 
BUILDINGS 
LAND 
RATIO 
66-100 
140-100 
County of Suffolk 
Other 13 counties 
lS444,44i,725 $673,208,750 
949,283,781 679,071,599 
Whole state . . $1,393,725,486 $1,352,280,349 101-100 
Twelve Cities and Towns 
In the twelve following large cities and towns the 
value of the buildings greatly exceeds that of the 
land. 
BUILDINGS 
LAND 
RATIO 
Lenox . . . . 
Pittsfield . . . 
$2,306,500 
8,685,715 
$i,73i ,375 
6,971,255 
1,256,613 
7,886,470 
9,772,050 
18,587,850 
23,238,785 
15,456,380 
36,13!,445 
39,989,600 
26,389,020 
22,878,475 
133-100 
124-100 
191-100 
119- 100 
126-100 
123-100 
128-100 
117-100 
103-100 
I23-100 
126-100 
120- 100 
North Attleborough 
Gloucester 
Haverhill.... 
Lawrence.... 
n a it oin 
12,392,960 
22,854,800 
29,892,705 
18,194,860 
37,!88,4i5 
49,245,700 
33,293,59° 
27,590,325 
’nn 
olyoke 
Springfield . . 
Cambridge . 
Lowell . . 
Newton . . . 
Total.... $253,445,430 $210,289,318 120-100 
Seventeen Cities and Towns 
In the following seventeen cities and towns, repre 
sentative of their class, the valuation of the buildings 
is in the average double that of the land:</div>
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