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MASS. EXPERIMENT STATION BULLETIN 256 



may result from the direct shifting of a portion of the cost of service to those 

 who receive the benefits. 



The amount of departmental receipts other than taxes is shown in Tables 

 44 to 48. The amount of such receipts has increased steadily since 1910 for all 

 civil groups. Receipts of the various departments of tlie State government 

 have more than doubled since that date, in fact the increase has kept pace 

 with the growth of expenditures and the increase in taxes. Many State de- 

 partments meet a substantial portion of their expenses with their earnings or 

 receipts, and nearly one-sixth of all State revenue is from this source. The 

 department of mental diseases pays more than 10 per cent of all its expendi- 

 tures from departmental earnings and receipts; the department of education 

 pays nearly one-sixth of its expenses; the department of correction paj^s almost 

 one-half; and if motor vehicle fees may be regarded as a departmental receipt, 

 the department of public works is self-supporting. 



Departmental receipts in towns and cities furnish between 3 and 4 per 

 cent of all revenue at the present time. In small towns the amount of such 

 receipts is small and the relative importance has declined since 1910. In cities 

 the percentage of departmental receipts to total receipts increased from 2.8 

 in 1910 to 3.2 in 1926. 



State Aid in Small Town Receipts 



In 1926 more than one-third of the revenue receipts of towns of less than 

 500 population was from "gifts and grants", principally from the State. More 

 than one-half of the towns and cities of the Commonwealth had a population 

 of 2500 or less, and for this group State aid made up more than 10 per cent 

 of all revenue receipts. The average for the remaining cities and towns was 

 about 1 per cent. For towns of less than 5000 population the ratio of State 



Table 46.— Receipts of Towns under 5,000, by Source, 1910-1926. 

 (Thousands of dollars) 



Year 



Genera] 

 Property, 

 Poll, and Public 



Income Corporation Service 



Tax Taxes Departmental Enterprises 



iliscellaneous' 



Total 



^ Gifts, grants and miscellaneons. 



