:04 



MASS. EXPERIMENT STATION BULLETIN 256 



Table 36. — Expenditures for Protection of Persons and Property. 

 (Amounts in thousands of dollars) 



^ Not all towns reported in 1910. 



Expenditures Per Capita for General Government and for 

 Protection of Persons and Property 



Table 37 shows the per capita payments for these purposes for town.s 

 classified according to population. The cost per person for general govern- 

 ment is greater in small towns than in the larger towns and cities. Payments 

 for protection tend to vary in direct proportion to population, and the amount 

 per capita spent in cities is over three times the amount spent in towns of less 

 than 1,000 population. Expenses for protection take only 2.68 per cent of total 

 expenditures in the smallest towns, but over 12 per cent in cities. 



Town Expenditures Required by Law 



A considerable part of the cost of government in small towns is due to 

 certain legal requirements. These requirements take various forms, but may be 

 roughly classified into three groups. 



1. The performance of certain town activities is required by law. 



2. I'lie manner of performance of certain functions is frequently pre- 



scribed by law. 



3. Minimum expenditures for the performance of certain functions are 



occasionally specified, or the granting of State aid is made conting- 

 ent upon the town's spending a minimum amount for the purpose 

 for which aid is granted. 



Under the first two classes are included the general governmental activities 

 of the town. The town officers and their duties, the method of keeping accounts 

 and the forms of numerous reports required by the various state departments 

 are specified by law. The most important legal requirements are in connection 

 with education and highways. 



Every town is required to provide educational facilities for children re- 

 siding within the town. The State specifies certain subjects to be taught, a 

 minimum term of 160 days, and a salary of at least $750 for each full-time 

 teacher." Every town of more than 500 families must maintain a high school 

 in which a four-year course is taught for a minimum term of 180 days. Towns 



" Legal requirements for schools, General Laws, Chapter 71. 



