Mr. Engel. We are supposed to assess at cash value, full value, 100 per cent.

Mr. Powell. The market value?

Mr. Engel. Yes, sir.

Mr. Gardner. What is your rate?

Mr. Engel. About $18.50 per thousand for next year.

(Mr. Engel later submitted to the commission a statement of the bonded debt of the city of Detroit, which is copied into the record in full, as follows:)

Statement of the bonded debt of the city of Detroit.

Assessed valuation, 1916 $731,991,960.00
Limitation of debt:
Four per cent of assessed valuation $29,279,678.40
Less water bonds authorized 2,000,000.00
27,279,678.40
Outstanding bonds:
Public sewer $5,604,000.00
Public improvement 535,000.00
Public lighting 1,406,000.00
Public school 8,767,000.00
Public building 1,493,000.00
Boulevard improvement 700,000.00
Park improvement 650,000.00
Park and boulevard 497,000.00
Museum of art 50,000.00
Hospital 100,000.00
Library 750,000.00
Grade 150,000.00
Annexed district 484,756.63
Water bonds 1,947,000.00
23,133,756.63
Exempt from limitation:
School 8,767,000.00
Library 750,000.00
Annexed district 44,000.00
Water 1,947,000.00
11,508,000.00
11,625,756.63
June 1, 1916, sinking fund:
Cash 184,461.95
Securities 4,736,608.57
Annexed district 24,287.00
4,945,357.52
School and library apportionment 1,046,485.09
3,898,872.43
Net debt under limitation 7,726,884.20
19,552,794.20

STATEMENT OF T. CHALKLEY HATTON,
OF MILWAUKEE.

Mr. Tawney. You are here on the invitation of the commission, and the invitation was extended to you because of your experience in the matter of sewage treatment in the city of Milwaukee and also because of the efficiency with which we are advised your plant is being operated. Give such information to the commission as you are prepared to give us concerning the method you have in use there, and also as to its efficiency and operation. We will be very glad to have you give us any opinion, based on your knowledge and experience, that you care to.