32 STATION BULLETIN 346 



merit, increased appropriations mean an increased levy upon taxable 

 property. The weighted average tax rate for all towns and cities in- 

 creased from $1.65 per $100 of assessed valuation in 1914 to an all- 

 time high of $3.48 in 1938. 



New Hampshire is a small state, covering an area of only 9,031 

 square miles with a ])opulation of 491,524 in 1940. Neither popula- 

 tion nor taxable wealth is evenly distributed throughout the towns 

 and cities. Although the population of the state increased 14 percent 

 from 1910 to 1940, there are numerous rural towns in which the popu- 

 lation has declined more than one-half since 1880. Furthermore, these 

 towns have not shared in the increase in taxable wealth, as evidenced 

 by the state as a whole. 



Typical of the New England States, but contrary to states in 

 other geographical areas, the town is the most important unit of local 

 government. The more important functions of the town are con- 

 cerned with the maintenance of town roads, the assessment of prop- 

 erty for tax purposes, the collection of taxes, the protection of per- 

 sons and property, and the relief of the town poor. To elect the nec- 

 essarv town officers, and to transact other business matters, towns are 

 required by law to hold an annual town meeting on the second Tues- 

 day of March. Much community interest centers around this demo- 

 cratic institution, the town meeting, which continues as a means of 

 debating and settling by majority vote many of the problems of local 

 concern. 



There is no standard roster of town officers. The total number of 

 officers in 116 rural towns averaged 27.4 per town in 1939. The more 

 important town officials include three selectmen (the executive board 

 who also serve as assessors), town clerk, town treasurer, town tax 

 collector, town highway agent, police officer, health officer, and one 

 or more auditors. 



Public laws authorize towns to establish the office of town man- 

 ager. The plan, although apparently sound in principle, is one which 

 rural towns have felt they could not afford, and consequently no 

 towns have adopted it. 



The 69 village districts are organized for the purpose of providing 

 special services to the inhabitants within the district area. During 

 the month of March, but subsequent to the town meeting, the voters 

 of the district hold an annual meeting for the purposes of electing 

 officers, voting appropriations, and caring for other business matters 

 concerned with the district. The village district has all the powers 

 of a town for similar services. 



A city occupies the area of the town to which it succeeds, but it 

 performs the usual town functions in addition to providing other serv- 

 ices. Much legislation pertaining to towns applies also to cities. 



In general, the school district is coterminous with the town. Its 

 only function is concerned with the providing of public education. 

 The district holds its annual meeting at about the same time as the 

 town meeting. At this meeting, the district officers are elected, money 

 is appropriated for school purposes, and other district business is 

 transacted. 



