44 



EXPERIMENT STATION BULLETIN 344 



schools, libraries, and other public services also equaled those of other 

 rural towns and were superior to the quality of service afforded in most 

 towns having a declining year-round population and few recreation pro- 

 perties. 



Table 19. Town expenditures for public services 

 (Fiscal year ending January 31, 19-10) 



* Does not include expenditures by the State on state aid and trunk line highways within the town, 

 f Does not include payments on temporary loans borrowed in anticipation of taxes. 



The distribution of highway costs has a significant effect on the 

 quality of road service maintained in different towns. Because of the 

 importance of highways in affording access to summer home sites, and 

 the dominant position of highway expenditures in the local budget, this 

 distribution also affects the development of summer homes. 



As indicated earlier, Francestown has been touched by no important 

 highways for through traffic. Tuftonboro, owing to the fortunes of 

 location and State highway policies, is transversed by three main general- 

 use roads, one a much-used artery for year-round traffic. The highway 

 patterns of these two towns, coupled with the wealth of the towns and 

 differences in State expenditures for highway construction and main- 

 tenance, have given rise to wholly different fiscal problems and ability 

 to render adequate service. Tuftonboro, with over a million dollar tax- 

 base in 1939, had sole responsibility for 32 miles of town road, and joint 

 responsibility with the State for 12 more. Francestown, with a tax base 

 less than half as large, had sole responsibility for more than 55 miles of 

 town road, and joint responsibility for seven more. 



The State has endeavored to equalize local road burdens through 

 State aids. In 1939 Francestown received $22,000 and Tuftonboro re- 

 ceived $12,000 from the State for expenditure on roads. These allo- 

 cations, except for $1,565 in Francestown, were for use on general-purpose 

 highways, however, leaving both towns to bear the major portion of 

 town road construction and maintenance. Existing criteria for distrib- 

 uting State aids have not achieved a maximum equalization of local road 

 burdens. Poor towns with large mileages of (lass V or town roads have 

 been at a relative disadvantage and have not been able to support an 

 adequate quality of road service. 



A cost-accounting appraisal of the town road expenditures charge- 

 able to summer properties was impossible. Most of the road mileage in 



