LOCAL GOVERNMENT AND TAXATION 



61 



In more recent years there has been less tendency for tax rates 

 to be concentrated around the state average rate, and more tendency 

 toward a wider distribution (Figure 2 and Appendix 4). The year 

 1918 is the last year in which the majority of towns had tax rates be- 

 low $2.00. In this same year a large proportion of the towns had 

 tax rates between $1.50 and $2.50, while in 1928 there was less concen- 

 tration within as narrow a range. In 1938 there w^as considerably less 

 concentration, the bulk of tax rates being more evenly distributed 

 over a wider range, between $2.50 and $4.50. 



100 



75 



50 



25 







100 

 75 

 50 

 25 







STATE AVERAGE 



1^55 



1 



DOLLAR^cS 



Z 



4 



Fig. 2. Frequency distribution of the 233 New Hampshire 

 towns and cities by tax rates, 1918, 1928, and 1938. 



