14 University of New Hampshire [Bulletin 339 



Table 4. 1940 Town Road Tax Rate (204 towns) Related to Assessed Valuation 



PER Mile of Class V Road 



Dollars of 

 assessed valuation Average road tax rate Number of towns 



per mile Class V 



(Cents per $100 assessed 

 valuation) 



0- 9,999 148 29 



10,000 - 19,999 94 60 



20,000 - 29,999 78 24 



30,000 - 39,999 63 28 



40,000 - 49,999 60 14 



50,000 - 59,999 64 14 



60,000 - 69,999 66 7 



70,000 - 79,999 60 3 



80,000 - 89,999 37 2 



90,000 - 99,999 32 5 



100,000 - 199,999 39 10 



200,000 and over 27 8 



For explanation of valuation per mile of Class V Road see footnote to Table 2, page 12. 

 For explanation of Town Road Tax Rate see footnote to Table 3, p. 13. 



It is impossible to predict accurately how the increased aid which 

 is received under the amended "Duncan aid" formula will be used by 

 each of the recipient 78 towns. The increased subsidy may be employ- 

 ed by some towns to improve their road services, while in other 

 towns it may be used entirely for the reduction of the town road tax 

 rate. However, if the equalizing effect of the "Duncan aid" increase 

 is to be estimated, it must be assumed that the total expenditure for 

 town roads will remain the same as in 1940 and that the increased aid 

 will be used to reduce the road tax rate of the towns receiving the 

 increased subsidy. 



If the town road tax rate is thus calculated on the basis of the 

 "New Duncan aid" formula, the average town road tax rate in towns 

 with less than $10,000 and towns with between $10,000 and $20,000 

 assessed valuation per mile of Class V road will be reduced from $1.48 

 to $1.27 and from 94 cents to 84 cents respectively. This is a signifi- 

 cant reduction and will undoubtedly aft'ord needed assistance to the 

 7S towns with lowest valuation per mile. Even so, the contribution 

 which the taxpaying citizen of a town with an assessed valuation of 

 less than $20,000 per mile of Class V road would still make would be 

 much greater than that of the taxpayer of a more fortunate town. 



Equalization of road services. If in these same low valuation towns 

 the citizen as a consumer of road services receives less from his road 

 tax dollar than the citizen of a town with a higher valuation per mile, 

 the citizen in the former town is doubly disadvantaged. Although 

 road services cannot be accurately measured by road expenditures, 

 nevertheless, the amount of money which is available for improving 

 and maintaining each mile of road gives some indication of the type 

 of roads maintained. To discover whether under the revised "Duncan 



