CONTENTS 



Page 



Introduction 7 



Tax Trends 7 



Purpose and Scope of Study 9 



Sources of Information 9 



Some Cliaracteristics of the State 10 



Subdivisions of the State 12 



Interrelationships of Local Government 14 



Part I. Organization and Administration 16 



Town Organization and Administration 16 



School District Organization and Administration 26 



County Organization and Administration 29 



Summary and Conclusions 31 



Part II. The Fiscal System 36 



Budgeting Zl 



Debt Limits and Financial Condition 40 



Accounting, Reporting, and Auditing 43 



The Tax System 48 



Local Receipts and Expenditures 65 



Fiscal Variations Th 



Summary and Conclusions 76 



Part III. Important Local Functions and Their State-Local Relationships 80 



Highways 80 



Education 88 



Public Welfare 92 



Public Health 98 



Law Enforcement and the Courts 99 



Summary and Conclusions 102 



Appendix 1. Regulations of the State Board of Education 107 



Appendix 2. The Area, Population, and Assessed Valuation of New Hampshire 



by Counties 108 



Appendix 3. Financing Joint School Districts 109 



Appendix 4. Frequency Distribution of IZZ Towns and Cities According to Tax 



Rates, by Tax Years, 1913 to 1941 113 



Appendix 5. A Typical Budget as Submitted to the Voters at Town Meeting .. 114 



Appendix 6. Classification of Property Subject to Local Taxation, and the De- 

 tail of Property Tax Exemptions 116 



Appendix 7. Tax Delinciuency 118 



Appendix 8. The State Direct Tax Compared with Taxes Received by Towns 



and Cities from State Collected Revenue, 1900 to 1941 121 



Appendix 9. The Relation of Selected Factors to Variations in Property Taxes 



and Expenditures of Rural Towns "•••• l^Z 



Appendix 10. A Study of the Relation of Selected Factors to Variations in the 

 Expenses and Property Taxes of 100 Rural New Hampshire 



Towns 140 



Appendix 11. Suggestions for Further Study 156 



