LOCAL GOVERNMENT AND TAXATION 71 



School Districts 



The total receipts of the 241 school districts approached 8.2 mil- 

 lion dollars for tne nscal year ended June 30, 1940, or approximately 

 it)-t-UO,UULl less than was expended (Table 18). Nearly three-fourths 

 of this amount came directly from the town treasurer on selectmen's 

 orders m the torm of property taxes plus a small amount from dog 

 licenses. 



Thirty-seven districts receive relatively small amounts of federal 

 aid for vocational education, and 160 districts receive state aid for 

 elementary schools. In all, state and federal aid accoimt for only 

 4.3 percent of the total receipts. More than one-half of the school 

 districts usually obtain revenue from other districts in the form of 

 tuition for elementary or secondary instruction, or both. More than 

 $400,000, 5.1 percent of total receipts, represents money borrowed on 

 notes and bonds. Much of this was expended for new school houses 

 in order to take advantage of federal grants for new construction. 

 Such grants constitute 3.0 percent of the receipts. 



Teachers' salaries, the largest single expenditure, comprised 44.1 

 percent of the total expenditures. Administration costs, only 2.8 per- 

 cent of the total, include salaries of district officers and appointees, 

 miscellaneous administrative expenses, and salaries of the superin- 

 tendents in excess of that paid by the state. Each district pays to 

 the state $2.00 for each registered pupil as a "tax for state-wide super- 

 vision." It is from this fund that the state pays $2,000 toward the 

 salary of each superintendent. Textbooks and scholars' supplies 

 largely account for other costs of instruction. Plant operation and 

 maintenance was 9.7 percent of total expenditures and included fuel, 

 janitor service and supplies, water, light and minor repairs. Inas- 

 much as the statutes do not require districts to pay for high school 

 transportation, nearly all such costs are for elementary schools either 

 within the district or in other districts. Tuition, however, is largely 

 that paid other districts for secondary education. Expenditures for 

 debt service amount to 8.7 percent of the total and include both in- 

 terest and principal payments. 



Counties 



For the fiscal year ended December 31, 1939, counties obtained 

 87.0 percent of their revenue from cities and towns (Table 19). This 

 is the amount of the tax which the county treasurers include in their 

 warrants to towns and cities for assessment against property. In- 

 come from institutions, only 4.6 percent of the total receipts, is that 

 amount received by the superintendent of the county farm. More 

 than four-fifths of these receipts is for farm produce sold, the re- 

 mainder from boarders at the county farms and a small amount from 

 the jails. Part of the county welfare expenditures for support of poor, 

 old-age assistance, and soldiers' aid is paid in the first instance by the 

 counties which are later reimbursed by the state, towns, and cities, 

 and by individuals. These reimbursements were small in 1939, 

 amounting to only 0.8 percent of the total. Borrowing, 6.6 percent 

 of the total receipts, represents the total amount borrowed during 



