LOCAL GOVERNMENT AND TAXATION 



69 



Table 16. Sources of Receipts Available for Town and City Purposes, Fiscal 

 Year Ended January 31, 1940 



Sources of receipts 



Total taxes collected locally 

 Less taxes paid to other units 



Local taxes available for towns and cities 

 Local receipts except taxes 

 Received from state-collected taxes 



Amount 

 of receipts 



$20,237,307 

 11,061,457 



$ 9,175,850 

 4,371,679 

 1,148,788 



Total receipts available for town and city purposes $14,696,317 



Percent 

 of total 



62.4 



29.8 



7.8 



100.0 



towns and cities (Table 16). In addition to the local taxes, towns 

 and cities have money received from state-collected taxes and also 

 from local revenues other than taxes, such as motor vehicle fees, and 

 dog licenses, the details of which have been shown in previous tables. 

 In all, towns and cities had about 14.7 million dollars for their own 

 purposes. 



The amount and percentag-e distribution of payments for town 

 and city purposes are shown in Table 17. Highway expenditures ac- 

 count for 26.6 percent of the total. This is approximately the equiva- 

 lent of the combined expenditures for protection, welfare, and health. 

 The expenditures for highways are exclusive of state aid money, 

 which was also omitted from receipts. They represent the net cost to 

 the town. Payments for general government include officers' salaries 

 and expenses, election and registration expenses, municipal court ex- 

 penses, and costs of maintaining buildings. Protection consists most- 

 ly of expenditures for fire and police departments. Of much less im- 

 portance, but included in this group, are expenditures for moth ex- 

 termination, for control of white pine blister rust, and for dog damage. 



Table 17. The Amounts and Percentage Distribution of Expenditures for 

 Town and City Purposes, Fiscal Year Ended January 31, 1940* 



Expenditure items 



Highways 



Protection 



Welfare 



Indebtedness 



Improvements 



General government 



Public service enterprises 



Health 



Interest 



All otherf 



Total expenditures 



* Annual report of the State Tax Commission, 1940. 



t Excludes $617,618, taxes bought by town, which is incUuled in Table IS as part of town charges. 



