184 MASS. EXPERIMENT STATION BULLETIN 256 



averaged $11.50. Similar variations occur in the other groups, and the prin- 

 cipal significance of Table 11 is that it shove's the average change in the relative 

 importance of interest and debt with an increase in population. 



Highways 



The construction and maintenance of streets and highways takes about 

 one-sixth of the total budget in Massachusetts. Over $59,000,000 was spent for 

 highways in 1926, which is the last year for which complete figures are available. 

 This figure was more than 270 per cent higher than in 1910. From 1910 to 

 1919 highway expenditures doubled, and they have almost doubled again since 

 that time. 



Tables 12 and 13 show the relative changes in highway expenditures by 

 jurisdictions from 1910 to 1926. 



Table 12. — Expenditures for Highways, by Jurisdictions, 1910-1926.^ 

 ( Thousands of dollars) 



'^ Includes new construction. 



- Payments for both maintenance and construction are shown in Table A 1. 



State highway expenses have increased much more rapidly than municipal 

 highway expenses due to the rapid development of the State highway system, 

 and to the fact that cities and large towns had well developed street systems 



Table 13. — Increase in Highway Expenditures, 1910-1926. 



Jurisdiction Increase 



Per cent 



Central State Gov't 521. T 



Counties 499.0' 



Towns under 5,000 441.9' 



Towns over 5,000 296.3 



Cities 190.1 



Total 278.0 



^ This large increase is not significant, since county highway expenditures are 

 only 5 per cent of all highway costs. 



^ 1910 base figures were not complete. 



