202 MASS. EXPERIMENT STATION BULLETIN 256 



local health requirements. It seems likely that the disproportionate amounts 

 spent for schools and roads prevent many welfare activities in small towns. 



Low per capita expenditures for recreation also point to a significant de- 

 ficiency in small towns. The need for some type of recreation is at least as 

 great in small towns as in cities, but the small number of people concerned, to- 

 gether with high taxes for ordinary purposes, have limited appropriations for 

 recreational purposes. 



Table 33.— Expenditures per Capita for Charity, Health and Recreation, by 

 Size of City or Town, 1926. 



General Government 



In the summary tables all other government costs not specifically classified 

 were grouped into "other general". This group includes all activities connected 

 with the assessment and collection of taxes, the protection of persons and 

 property, pension payments, and the maintenance of minor departments of the 

 State government. In 1926, other general expenditures amounted to $65,956,000, 

 or 18 per cent of all public expenditures. The increase in expenditures for this 

 group of activities since 1910 has been relatively less than for other functions. 

 The amounts for each civil group are shown in Table 34. 



State Activities" 



The executive, judicial, legislative and financial functions of the State take 

 approximately 10 per cent of total State expenditures. In addition, eight de- 

 partments concerned with enforcing certain regulations as part of the police 

 power of the State, and in rendering service to business and industrial groups, 

 have been included in "other general"." 



'- A detailed analysis of expenditures of the State government for general purposes 

 is contained in Table A12. 



" The departments of conservation, agriculture, banking and insurance, civil 

 service and registration, industrial accidents, labor and industries, public safety, public 

 atilities. 



