COST OF GOVERNMENT IN MASS. 



219 



Table 47.— Receipts of Towns over 5,000, by Source, 1910-1926. 

 (Thousands of dollars) 



aid to total receipts tended to vary inversely with the population. In a few 

 towns this aid was as much as 50 per cent of the revenue receipts, while in 

 some small towns the grants were insignificant. 



State aid tends to equalize revenues between towns, and makes possible 

 more uniform governmental service at a lower tax per capita. In 1926 the per 

 capita tax receipts of small towns were from 10 to 20 per cent below those of 

 large towns and cities, while per capita expenditures were about the same. 



Table 48.— Receipts of Cities, by Source, 1910-1926. 

 (Thousmids of dollars) 



