, fixtures, _etc._,
used in the conduct of the business, (2) by the amount of merchandise
kept on hand, if the business was such as required a stock of goods,
and (3) by the total gross receipts of the business during the two
years, 1907 and 1908.

I. VALUATION OF TOOLS AND FIXTURES

Wood and ice dealers need to invest very little in tools and fixtures.
Fourteen out of 19 coal, wood and ice dealers had less than ten
dollars so invested. They needed only shovels, baskets and push-carts.
The estimated valuation of tools and fixtures of the largest number of
establishments fell between $50 and $399; 90 were estimated to be
between $50 and $199, and 63 were estimated to be between $200 and
$399. Besides these, 37 establishments--1 broker, 5 employment
agencies, 1 grocery, 5 hairdressers, 9 restaurants and lunch rooms, 2
"busheling" tailors and 14 miscellaneous had tools and fixtures
estimated, with allowance for depreciation, to be worth more than $10
and less than $50. It is important to note, however, that while the
numbers with estimated valuation of tools and fixtures between $400
and $1,499 is only 50, those estimated at $1,500 and over number 33.

TABLE XXIII. ESTIMATED VALUATION OF PLANT, TOOLS AND FIXTURES OF 309
NEGRO BUSINESS ENTERPRISES, MANHATTAN, 1909.

------------------------+------------------------------------------
|Estimated valuation of plant, tools and
| fixtures.
------------------------+------+------+------+------+------+------+
Class of | Less | $50 | $200 | $400 | $600 | $800 |
establishment. | than | to | to | to | to | to |
| $50. | $199.| $399.| $599.| $799.| $999.|
------------------------+------+------+------+------+------+------+
Barber shops | -- | 3 | 27 | 8 | 5 | 3 |
Brokers | 1 | 5 | 4 | -- | -- | -- |
Coal, wood and ice | 14 | -- | -- | -- | -- | -- |
Dressmaking and | | | | | | |
millinery | -- | 6 | 1 | 1 | -- | -- |
Employment agencies | 5 | 5 | 2 | 1 | -- | -- |
Express and moving | | | | | | |
vans | -- | 1 | 1 | 3 | 1 | 1 |
Groceries | 1 | 22 | 11 | 2 | -- | -- |
Hairdressers, etc. | 5 | 2 | 1 | --