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 paid $9,600. The speed of bicycles and horse vehicles is limited by law, that of the trolley is unregulated. The only requirement of the law upon them is that the traction company shall keep in repair the pavement 177between and a foot outside of the tracks. This they don’t do, and they make the city furnish twenty policemen as guards for crossings of their lines at a cost of $20,000 a year in wages.

5. All the street railways terminating in the city of Pittsburg were in 1901 consolidated into the Pittsburg Railways Company, operating 404 miles of track, under an approximate capitalization of $84,000,000. In their statement, issued July 1, 1902, they report gross earnings for 1901 as $7,081,452.82. Out of this they paid a car tax for 1902 to the city of Pittsburg of $20,099.94. At the ordinary rate of 5 per cent. on gross earnings the tax would have been $354,072.60.