its hills such as to modify its agriculture and make it only a third class county. It is a valuable dairying county. The railroad facilities are abundant to develop all its resources. There is no important hydraulic power in the county now occupied, and it will be a long time before any manufacturing centre can be created within its bounds. The population and wealth will increase slowly, and its valuations will require a revision only at intervals of four or five years.

CHAUTAUQUA COUNTY.

The county of Chautauqua is situated on the extreme western bounds of the State, being bounded both on the south and west by the State of Pennsylvania, on the north by Lake Erie, and on the east by the county of Cattaraugus.

In its agricultural capacity it is one of the best of the second class counties, the larger part of its soil being well adapted to both spring grains and to grazing. The towns bordering upon Lake Erie are its best and most valuable, on account of soil; and they are so, also, by reason of their commercial advantages. The outlet of the Chautauqua lake furnishes a valuable hydraulic power, which is being extensively used at Jamestown; and the railroad facilities now furnished the county are such that its population must increase, and its valuation, both of real and personal property, ought to increase annually.

CHEMUNG COUNTY.

Chemung county is bounded on the east by the county of Tioga, south by the Pennsylvania line, west by Steuben, and north by parts of the counties of Schuyler and Tompkins. The surface is generally hilly. It has some valuable lands along the borders of the Susquehanna river, but the prevailing characteristics of soil, and the elevation of its hills, place it in the third class of counties, which are mainly adapted to the purposes of the dairy. Its railroad and canal facilities are abundant to develop all its resources and to build up at the village of Elmira a manufacturing centre, which will ultimately be one of the most important along the southern border of the State. It will probably increase in population and wealth as rapidly as any among the "southern tier." Its valuation should be revised as often as once in two or three years.

CHENANGO COUNTY.

The county of Chenango is bounded on the north by the county of Madison, on the east by the county of Otsego and part of the county of Delaware, on the south by the county of Broome, and on the west by part of the county of Broome and the county of Cortland.

The surface of this county is broken and hilly, and the elevation of the hills affects and modifies its agriculture. It is only a third class county, being principally devoted to the dairy.

The only public work in the county is the Chenango canal, running north and south through the county. It is ample for the development of its resources. It has some hydraulic power, but not enough to ever make it a manufacturing center of any importance. It must be considered an inland

agricultural county, whose population and wealth must increase very slowly, and its valuation will require revision at intervals of some three or four years.

CORTLAND COUNTY.

The county of Cortland is bounded on the north by the county of Onondaga, on the east by the county of Chenango, on the south by parts of the counties of Broome and Tioga, and the west by parts of the counties of Tompkins and Cayuga.

Its surface is hilly and broken, and its general elevation is such as to affect its agricultural productions, and to make it only a third class or dairy county. It has comparatively little important hydraulic power, and its public works are confined to a single line of railroad through the county, from north to south. Considerable portions of its territory are yet in forest, which will only slowly be cleared up.

The population and wealth of the county will increase slowly and its valuations require but little revision for many years. As a county, it is among the best of the dairy counties, and its products are favorably known. in the markets.

ERIE COUNTY.

The county of Erie is a frontier county. It is bounded on the west by Lake Erie and the Niagara river; on the north by the county of Niagara; on the east by the counties of Genesee and Wyoming; and on the south by the county of Cattaraugus. Its capacities of soil are quite diversified. The southern range of towns, embracing about one-third of its territory, are hilly, and assimilate the general characteristics of third class or grazing lands. The central third is more fertile, and ranks as second class lands; while the north third extends into the wheat growing region, and the land may be considered as equal to the average of first class land. In connection with its peculiar commercial advantages, it may be considered one of the most prosperous counties outside of the Hudson valley. It has within its borders inexhaustible hydraulic power, which is used to some extent now, but eventually will be used to a still larger degree. The city of Buffalo is rapidly increasing in wealth and population, and there are many flourishing villages in various towns of the county which will continue to increase in population and wealth. Besides, the proximity of a great and ever-consuming market renders the farming lands of the whole county annually more valuable.

In addition to the canal, which terminates at Buffalo, there are lines of railroad traversing its whole western front, and three lines that pass entirely through it from west to east.

The valuations of this county will increase continually, and it is therefore important to adjust them annually.

JEFFERSON COUNTY.

Jefferson county is bounded on the east by Lewis county, on the south by Oswego, on the north by St. Lawrence, and westerly by Lake Ontario and the St. Lawrence river. The surface is undulating, with a good drainage into the lake and river. Some portions are broken and rocky, and

there is considerable forest in the eastern portions, but it is pretty extensively improved, as is shown by the figures of the census. The soil is well adapted to the spring grains, and to grazing, or the dairy. In its agricultural capacity, it is among the best of the second class counties.

It has great facilities for markets, furnished by its water and rail transportation. The Rome and Watertown railroad, with its extension north to the Northern road, and extending the whole length of its territory, north and south, is abundant to develop all its resources, whether agricultural or manufacturing. The improvement of the Black river, so that it could be used for purposes of navigation to its junction with the Black river canal, would increase the value of the rear of the county by facilitating the removal of the forests in shape of cord-wood and lumber, to the markets furnished by the railroads and canals.

Its dydraulic power is very large, and at Watertown is being extensively used, and a manufacturing centre of importance is growing up at that point. Its resources for manufacturing, and for sustaining a dense manufacturing population from its own soil, are such that it must annually increase, both in wealth and population, and its valuations should be revised at least as often as every other year.

LEWIS COUNTY.

Lewis county is bounded on the east by the county of Herkimer, on the south by Oneida, on the west by the counties of Oswego and Jefferson, and on the north by the county of St. Lawrence.

The surface is rolling and hilly, but the general elevation of the whole is such as to modify the productiveness of its soil, and to render it only a dairying or third class county. The Black river divides it nearly equal; the west side of the river has a much more productive soil than on the east, which is within the Adirondac region, and the soil partakes of its characteristics, being more or less granitic, and cold, wet and thin.

The same remarks in regard to the Black River improvement, made in regard to Jefferson, have still greater force here.

Until, therefore, some public works are constructed within its territory, it will increase in population and wealth slowly, and its valuations will require revision only at long intervals, not oftener than once in five years.

MADISON COUNTY.

Madison county is bounded east by Oneida county and a part of Otsego, south by Chenango, west by Onondaga, and north by Oneida lake. That portion of the county which lies north of the divide or water shed which separates the drainage into the lake, on the north, from that into the branches of the Susquehanna river on the south, is level and to some extent marshy. The remainder is hilly and rolling, and considerably elevated. Much of the soil below the divide is well adapted to winter wheat, and the whole county may be considered, agriculturally, as among the best of the second class counties, both as a spring grain, grazing or dairy county.

It has considerable hydraulic power, made more valuable by reason of the State reservoirs for supplying the Chenango canal. It is already a

manufacturing county, though it has no large manufacturing centre. The Chenango canal, which passes through its southeastern towns, and the Erie eanal and Central railroad in its northern end, furnish ample facilities for properly developing its resources. Its position is such that it must gradually increase in population and wealth, and its valuations should be revised once in two years.

ONEIDA COUNTY.

The county of Oneida is bounded on the north by the county of Lewis, on the east by the county of Herkimer, on the southwest by the county of Madison, and on the west by the county of Oswego.

The northern half of the county is hilly or rolling, and yet covered more or less with forests, which will be but slowly cleared up, and the land brought into cultivation. This portion of the county at best is only third class lands, and must always be considered simply as a dairying region. The southern half of the county is generally rolling, and compares favorably with any similar body of land in the State in the fertility of the soil and advantages of markets.

The county has the advantage of numerous public works. It has no less than three lines of railroads running in different portions of its territory, and also three different lines of canals. There are, therefore, but small portions of the county that are not easily accessible to these great thoroughfares of commercial intercourse.

The extensive and valuable hydraulic power which it possesses is already, to a considerable extent, profitably occupied, and it has become a manufacturing centre of great importance, and the facilities furnished by the several lines of public works for a rapid and cheap transit to market for the surplus products of its soil and manufactories, is steadily increasing its population and its wealth.

Its valuations will, therefore, require an annual revision, that it may bear its portion of taxes with other wealth accumulating counties.

The city of Utica, which contains 5,500 acres, is classed in the same manner as the other cities, and valued at the same price per lot as Auburn or Syracuse. The large amount of real estate in villages and corporations in various parts of the county, the Assessors have been unable to ascer tain with a sufficient degree of accuracy, and they have estimated its value by the best light they could obtain.

OSWEGO COUNTY.

Oswego county is bounded on the east by parts of the counties of Lewis and Jefferson, south by Oneida lake and Onondaga county, west by part of the county of Cayuga and Lake Ontario, and north by the county of Jefferson. Its surface is rolling, at some places hilly. Only a small portion of the soil is adapted to winter wheat, but is most congenial to the spring grains, and to the dairy. It is a second class county, but not among the best of its class.

It has valuable hydraulic power, which at Oswego is extensively used, and from its location that city must become a commercial and manufac turing centre of increasing importance. The Oswego canal, and the rail

road from Oswego to Syracuse, and a part of the Watertown railroad, cross portions of its territory and furnish abundant facilities for the developing of its resources. Its population and wealth will advance continually, but not sufficiently to require a revision oftener than once in two years.

SCHUYLER COUNTY.

Schuyler county is bounded on the east by Tompkins county, on the south by parts of Chemung and Steuben counties, on the west by Steuben county, and on the north by parts of the counties of Yates and Cayuga.

Its surface is broken and hilly and rolling. It lays nearly all in the winter wheat region, and its soil is such that upon a part of the county it can be profitably cultivated. The valley extending from the head of Seneca lake contains some of the finest lands for vineyards in the State, and the grape can be profitably cultivated in the county along the shores of the lake. It is a thriving, prosperous, second class county, and has abundant railroad and canal facilities for the developing of all its resources. It will gradually increase in population and wealth, but its valuations will not require a revision oftener than once in two or three years.

STEUBEN COUNTY.

Steuben county is bounded on the south by the State line of Pennsylva nia, on the west by Allegany county and a part of Livingston, north by a part of Livingston and Yates, east by Chemung and Schuyler counties.

The surface is hilly and broken, and the general elevation of the hills such as to modify its agricultural productions. Its scil is adapted to the spring grains and to grass, but it is principally a grazing and dairy county. The land which was originally covered with heavy forest of pine and hemlock is being gradually cleared not only of the trees, but stumps, and it may be regarded as a thriving and prosperous county, its resources being developed by the railroads which traverse its territory in various directions, and by the Chemung canal which has its terminus in this county. It has considerable hydraulic power, but nothing that will make it a manufacturing centre of importance. Around Crooked lake, on its northeastern border, it has some excellent land for vineyards, and the cultivation of the grape is becoming an important branch of rural industry. Its valuations. will require revision once in three or four years.

TIOGA COUNty.

Tioga county is bounded on the east by Broome county, south by the State line, west by Chemung county, and north by Tompkins and part of Cortland counties.

Its surface is broken and hilly. It has some level lands of first quality along the Susquehanna river, but its soil is generally adapted to grass and the spring grains, and its products are affected by the elevation of its hills. It is, as an agricultural county, only in the third class, being best adapted to the dairy. It has some hydraulic power, but nothing to ever make it a manufacturing county of importance. The railroad from Ithaca to Owego, traversing its territory from north to south, and the New York and Erie