COST OF GOVERNMENT IN MASS. 



21? 



Table 42. — Index Numbers of Assessed Valuations and Property Taxes in 

 Thirty-five Agricultural Towns, 1910-192.5. 



1910=100 



proach to this is found in the southeastern section with an increase of 75 per 

 cent. 



In order to compare the increase in assessed valuation and property taxes 

 in agricultural towns with the increase in other towns and cities, ten towns and 

 cities with populations between ten and twenty thousand were taken as typical 

 of the large towns and small cities. The increase in the strictly urban districts 

 was shown by data from ten of the larger cities. The comparative data in 

 Table 43 show that assessed valuation increased 113 per cent in the large towns, 

 66 per cent in the rural towns, and 60 per cent in cities. The small increase in 

 cities is due in part to the operation of the Income Tax Act of 1917. Therefore 

 assessed valuation of real estate furnishes a better means of comparison. The 

 agricultural towns show an increase of 82 per cent compared with 125 per 

 cent for the large towns and 73 per cent for the cities. Land values also in- 

 creased faster in the large towns. Property taxes have increased in about 

 the same proportion as total assessed valuations, the large towns ranking first, 

 the cities second, with the smallest increase in the agricultural towns. Taxes 

 on real estate in the agricultural towns increased 245 per cent compared with 

 272 per cent in the large towns and 183 per cent in the cities. 



