COST OB' GOVERNMENT IN MASS. 



175 



towns to be larger than in small towns. The change is apparent in the figures 

 for 1926. The cost per person is distinctly higher in towns of less than 3,000 

 than in towns of 3000 to 7000. Towns of more than 7000 show higher expendi- 

 tures per capita than the midgroup, and the average is about the same as for 

 small towns and for cities. The rise in expenditures per capita in towns under 

 1000 has been larger than for any other group, and present costs per person 

 for this group are approximately the same as for the larger towns and cities. 

 The reasons for this increase will be discussed in another section. 



The Purpose of Public Expenditures 



The increase in expenditures is more significant when analyzed according 

 to the purpose for which the moneys have been spent. The increase in the costs 

 of the several types of public service performed by State and local govern- 

 ments is shown in Chart 4 and Table -5. The percentage increase is shown in 



Table 5. — Total Annual Expenditures in Massachusetts, by Purpose, 



1910-1926.' 



(Thousands of dollars) 



- Expenditures for all purposes, including new construction. 



- For cities and towns only. 



Table 6. It should be noted that the increases are in amounts expended for 

 certain general purposes, and do not measure the increase in the cost of the 

 same government service. It is obvious to any taxpayer that he is receiving 

 more service than ever before. The figures given measure the increase in ex- 

 penditures for this service. 



From the tables it is apparent that the costs of highways and education have 

 been and are stiU the two most important items in the public budget. They 

 have become relatively more important, since expenditures for these purposes 

 were almost four times as much in 1926 as in 1910, while expenditures for all 

 other purposes were less than three times as much as in 1910. It is significant 

 to note that the increase for meeting debt and interest charges has been less 

 than for any other service. The change in the relative importance of the sever- 

 al groups of services is shown by comparing the importance of each in the pub- 

 lic budget in 1910 and 1926. (Table 7). In 1910 one-third of all expenditures 



