12 University of Nfav Hampshire [Bulletin 339 



'■'Diniccm aid.'" State aid for Class V maintenance, or Duncan aid, 

 is available to a limited number of towns which have a relatively low 

 valuation in relation to mileage of Class V roads. Eligibility for such 

 aid is determined as follows : 



"In the month of July of each year the highway commissioner shall allot 

 to each town from the funds accruing to the highway department a sum suffi- 

 cient when added to the amount which might be derived by a tax of fifty cents 

 on each one hundred dollars of assessed valuation of the preceding year to 

 equal ninety dollars for each mile of Class V highway in such town ; provided, 

 however, that no allotment shall be made to any town in which a tax of fifty 

 cents on each one hundred dollars of assessed valuation of the preceding year 

 would produce an amount in excess of ninety dollars for each mile of Class V 

 highway in such town."^^ 



The above law, enacted in 1941. merely changed the basis of 

 eligibility for Duncan aid. In 1940 this aid was based on 70 cents ])C'r 

 $100 valuation"^ and was available to only 44 towns in tlie amount- of 

 $51,425.00. By the provisions of this bill the change to 50 cents i)er 

 $100 valuation" resulted in aid becoming available to 78 towns in the 

 amount of $104,389.60 for the year 1941 and thereafter. 



The new basis results in about 63 percent or $65,633 being api)or- 

 tioned to 29 towns which have a valuation of less than $10,000 i)er 

 mile of Class V highways, and Z7 percent or $38,757 l)eing api)ortioncd 

 to 49 towns having a valuation between $10,000 and $18,000 per mile 

 of Class V highway. On the current basis no town with assessed 

 valuation in excess of $18,000 per mile of Class V road is eligible f(jr 

 this aid. 



EXTENT TO WHICH TOWN ROAD AID AND DUNCAN AID 

 EQUALIZE CLASS V ROAD BURDEN 



Equalization of road tax burden. If the Town Road aid and 1 )ini- 

 can aid could effectively equalize the road burden among towns, the 

 taxpaying citizen in one town would not be called upon to make a 

 significantly larger contribution to support his town's roads than a 

 citizen of any other town in the State. The road tax Innxlen would 

 not vary greatly from town to town. 



However, under present conditions, the disparity among the 

 1940 road tax rates of the 204 rural New Hamjxshire towns is striking. 

 The range was from four cents per $100 valuation in Monroe to $2.79 

 per $100 valuation in Ellsworth. (See Appendix B for 1940 road tax 

 rates by towns.) The modal town road tax rate was 50 to 75 cents 

 on the $100 assessed valuation. Sixty towns had a road tax rate fall- 

 ing within this range. Fifty towns had a rate of from 75 to 100 cents. 

 Nine towns had a road tax rate of less than 25 cents, and 33 towns had 

 a rate of from 25 to 50 cents. On the other end of the scale, five towns 

 had a road tax rate of over $2.00 per $100 valuation ; 13 had a road tax 

 rate of from $1.50 to $2.00. (See Table 3 for 1940 road tax rates} 



This wide variation in town road tax rates might be due to a 



" Public Acts (1941) C!i. 220. Sec. 4. 



^- Hereafter designated as "Old Duncan Aid." 



i^ Hereafter designated as ".\ew Duncan Aid." 



