made such an appropriation. Of these nine low tax districts, with one 

 exception (61 percent), considerably less than half of the taxable prop- 

 erty was owned by resident voters, indicating the liberal support for 

 schools when non-residents pay a larger proportion of the bill. 



Table 17. Comparison of Districts with Population Under 1,000, 

 and not Maintaining a High School, on the Basis of Low and High Tax Rates. 



An examination of the ranges reveals the extremism so prevalent 

 among low tax districts. There is no single reason why these tax rates 

 are low. In a few cases it is apparently because of lack of ability to pay, 

 as opposed to those having a large amount of taxable wealth per capita. 

 In any event, there is no general pattern of expenditures among low tax 

 districts. 



Resident Property as a Factor 



A more thorough clarification of the term "resident property" or 

 "property resident" seems necessary at this point. 



One of the most significant differences in the economy of towns or 

 school districts is the proportion of the taxable wealth owned by local 

 residents. This is particularly true in a state such as New Hampshire 

 where recreational property and seasonal residences are so prevalent. 

 If a large share of the taxable property is owned by non-residents, par- 

 ticularly in towns which are sparsely populated, the year-round resi- 

 dents can appropriate funds liberally without significantly effecting 

 the tax rate. 



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