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STATION BULLETIN 346 



The amounts and distribution of these other sources are shown in 

 Table 14. The three most important items in this list are, in 

 order of importance, long-term borrowing (bonds and notes), income 

 from departments and utilities, and motor vehicle fees. 



Some of these sources of revenue are not common to rural towns, 

 especially business licenses and permits, fines and forfeits by the 

 municipal court, and income from departments and municipally owned 

 utilities. Many towns receive substantial revenue from rent of town 

 iialls. In some instances this has exceeded the costs of town hall 

 maintenance. A relatively small amount of interest income accrues 

 to towns and cities from money deposited in banks, but of much 

 greater importance is the interest received from delinquent taxes, 

 amounting to more than $120,000. Income from trust funds is used 

 in accordance with the objects designated by the donors, but occasion- 

 ally these are for general town purposes. Grants from the United 

 States Government are largely for work relief projects. 



Taxes collected by towns and cities and paid over to other units 

 of government amounted to more than 11 million dollars and con- 

 stituted 43.4 percent of all town payments (Table 15). Considerably 

 more than half of these payments go to school districts and more than 

 a third to counties. Thus, only 56.6 percent of all payments are for 

 town and city purposes. 



The preceding discussion and tables do not show the amount 

 of revenue available for town and city purposes. The amount of 

 taxes levied and collected by towns and cities for other units of gov- 

 ernment must be deducted from the total tax collections. The differ- 

 ence between the total taxes collected locally and the taxes paid to 

 other governmental units amounts to approximately 9.2 millions, or 

 nearly two-thirds of the total amount available for expenditure in 



Table 15. Taxes Paid to Other Units of Government by New Hampshire 

 Towns and Cities and the Amount Spent Locally, with Percent- 

 ages, Fiscal Year Ended January 31, 1940* 



Payment items 



Paid by Towns and Cities to 

 Other Units of GovernnitMit 



State taxest 

 County ta.xes 

 School ta.xes 

 Precinct taxes 



Total 



Town charges 



Total of all payments 



Amount of payments 



All towns 

 and cities 



$ 53,640 



4,026,607 



6,710,726 



270,484 



$11,061,457 

 14,412,059 



$25,473,516 



Average 

 per town 

 and citv 



$ 229 



17,208 



28,678 



1,156 



$ 47,271 

 61,590 



$108,861 



Per- 

 cent 

 of 

 total 



0.2 

 15.8 

 26.3 



1.1 



43.4 

 56.6 



100.0 



• Annu:il report of the St.ite Tax Commission, 1940. 

 t Not a current lew. 



