numbers represent the tip-taking classes in each
city.

CITY NUMBER

Albany 8,000
Atlanta 23,000
Baltimore 48,000
Birmingham 16,000
Boston 61,000
Bridgeport 5,200
Buffalo 25,000
Cambridge 7,500
Chicago 135,000
Cincinnati 30,000
Cleveland 31,000
Columbus 14,000
Dayton 6,500
Denver 17,000
Detroit 26,000
Fall River 4,000
Grand Rapids 5,500
Indianapolis 19,000
Jersey City 14,000
Kansas City 24,000
Los Angeles 26,000
Lowell 5,500
Louisville 23,000
Memphis 19,000
Milwaukee 22,000
Minneapolis 19,000
Nashville 15,000
New Haven 9,000
New Orleans 37,000
New York 400,000
Newark 17,000
Oakland 11,000
Omaha 10,000
Paterson 5,000
Philadelphia 105,000
Pittsburgh 41,000
Portland 17,000
Providence 14,000
Richmond 15,000
Rochester 13,000
St. Louis 56,000
St. Paul 16,000
San Francisco 44,000
Scranton 6,000
Seattle 19,000
Spokane 7,000
Syracuse 9,000
Toledo 9,500
Washington 43,000
Worcester 9,000

In all other cities, towns and hamlets there are proportionate quotas to
bring the grand total to 5,000,000. Any estimate of the daily tipping
tribute for the whole country necessarily is only an approximation, but
$600,000 is a conservative figure. At this rate the annual tribute is
around $220,000,000.

IN NEW YORK ALONE

Taking New York with its 400,000 persons who profit from tipping, the
leading classes of beneficiaries are as follows:

Barbers 20,000
Bartenders 12,000
Bellboys 2,500
Bootblacks 3,500
Chauffeurs 12,000
Janitors 25,000
Manicurists 4,500
Messengers 1,500
Porters 15,000
Waiters 35,000

The tipping to these and other classes varies both in amount and
regularity. Waiters and manicurists in the better-class places receive
no pay from their employers and depend