Agricultural Research in New Hampshire 13 



fold, thus causing a phenomenal rise in tax rates. More than three fourths 

 of all local revenues are derived from the property tax, a large fixed cost 

 of farm production. 



An interview was arranged with one or more local officials, includ- 

 ing at least one selectman, in each of 116 towns during the summers of 

 1938 and 1939. None of these towns had a population in excess of 2,500. 



County governmental functions are confined principally to welfare 

 and judicial matters, and the business of the school district is confined to 

 local administration of public education. The trend in New Hampshire 

 is toward greater supervision and control of local functions by the state 

 and not toward a stronger county government at the expense of the 

 towns. 



All local units of government receive revenue from the property 

 tax. Town officials assess taxable property and levy and collect taxes for 

 all local units of government, and then pay to other units the full amounts 

 of their respective warrants, the town assuming full responsibility for 

 delinquency. Of all the taxes levied by town officials, 43 per cent is paid 

 to other units of government. 



In general, town expenditures and property taxes, exclusive of state 

 aid money, tend to bear a constant ratio to population and taxable wealth. 

 Whether or not state aid for schools and highways expended in towns of 

 low taxable wealth is enough to equalize the burden of taxation to the 

 extent that they are not deprived of the necessary governmental services 

 of standard quality is not determined by the present study. 



The machinery for providing most public services involves some 

 division of labor between the state and its subdivisions. In New Hamp- 

 shire statutes rather than the constitution give sanction to local self- 

 government, and therefore progress in improving local government re- 

 quires only legislative action. State-shared revenues are found to have 

 no particular reference to state control. State aid for maintenance of 

 town roads is not conditioned by authority to withhold it for the purpose 

 of enforcing compliance with a minimum standard. Town road con- 

 struction financed by joint funds is under the direct supervision of the 

 state highway commissioner. On the other hand, state aid for schools 

 may be withdrawn if a local district fails to maintain a standard school. 



The results of this study will soon be published. (H. C. Grinnell) 



Attitudes of Rural Families in Back Areas 



Fifty-two families were interviewed in a rural area where most of 

 the people are underprivileged. Evidence was found that there has been 

 a decline in the social and economic life of the people. There has developed 

 in families a laziness, a diffidence, a desire to live with a minimum of work. 

 Divergence from traditional mores seems to have the sanction of a huge 

 proportion of the group. The young people have rather low aspirations 

 and make little effort to better their conditions. Manx of them seem to be 

 content to marry early and start a little camp on a small piece of land. 



Special work with the young people is suggested as the best approach 

 to relieve this circle of indifference. (Edgar C. McVoy) 



