LOCAL GOVERNMENT AND TAXATION 25 



Table 3 gives the range and average salaries of the major town 

 ofificials. The average expenditure per town for salaries of selectmen, 

 including overseer of the poor, is greater than that for collector, trea- 

 surer, clerk, and auditors combined. Obviously, all are part-time 

 officials. If, in every instance, the board of three selectmen, or one 

 of them, assumed the responsibility of the overseer of the poor and 

 received his compensation, the average selectman's salary would be 

 $170 per man. 



The Village District 



The boundaries of the village district or precinct are determined 

 by the selectmen of the town or towns in which the district is located. 

 Such boundaries do not alter those of the towns, but they do define 

 the area, the inhabitants of which are eligible to vote in district af- 

 fairs. This is justifiable since the purpose of the district is to provide 

 special services for those within its borders, and as the costs of such 



Table 3. Range and Average Salaries per Town for Major Town Officials, 

 89 New Hampshire Towns, Year Ended January 31, 1939 



Salaries per town 



Officials • 



Range Average 



3 selectmen and overseer of the poor*.... $100'.00 to $1,150.00 $509.98 



Tax collector „ 39.77 to 824.50 204.68 



Treasurer 25.00 to 250.00 81.04$ 



Clerkt 28.00 to 345.00 12'7.10t 



Auditors (usually 2) none to 72.00 16.92 



All towns $266.81 to $1,973.25 $938.38 



* In many rural towns the compen.sation of the overseer of the poor cannot be separated from 

 that of the selectmen. 



t All figures for town clerk include motor vehicle fees but not dog license fees. 



t Includes 84 towns. In five towns the clerk is also treasurer. 



services are chargeable only to those who are benefited. The precinct 

 is provided with powers equal to those of towns for like purposes. 

 Public laws require that during the month of March there shall be 

 an annual meeting of its legal voters, subsequent to the town meet- 

 ing and officially posted. Here are elected all necessary officers, more 

 specifically a moderator, clerk, treasurer, and three commissioners. 

 Their powers and duties are the same as those of officers for like pur- 

 poses in the towns. The commissioners are authorized to appoint a 

 chief engineer and assistants to serve in the fire department. 



The Town Manager System 



In 1929 an act^^ was passed by the general court, authorizing 

 towns to establish the office of town manager. This act included 

 village districts, but not cities or school districts. In those towns 

 which adopted the provisions of the act, the selectmen are to appoint 



18 Revised Laws, 1941, Chapter 55. 



