LOCAL GOVERNMENT AND TAXATION 87 



aid bridges the state contributes approximately three dollars for each 

 dollar provided by the town. For the improvement of Class V roads 

 the state contributes approximately four dollars for each dollar con- 

 tributed by the town. 



Table 24. Some Funds Expended Jointly by State and Towns with Amounts 

 AND Percentages Contributed by Each, Year Ended January 31, 1941* 



* Annual report of the state highway department, 1940. 



Total highway payments and receipts of all towns and cities for 

 the fiscal year ended January 31, 1940, as reported in the annual re- 

 port of the state tax commission, are shown in Table 25. The net 

 highway expense for all towns amounted to nearly four millions. The 

 total amount received from the state was a little more than $200,000, 

 only one-fourth of which was in the form of state aid for Class V 

 maintenance. The town expenditures for Class V maintenance (town 

 maintenance) were nearly $2,000,000 and accounted for one-half of all 

 the highway expenditures. Much of the general expense of the town 

 highway department can be assigned to maintenance since the major, 

 work of the department is for maintaining rural roads. More than 

 $392,000 was spent on new town construction and more than $304,000 

 on state aid construction. 



Table 25. Total Payments and Total Receipts of all Towns and Cities for 

 Highway Purposes, Fiscal Yea r Ended January 31, 1940* 



Items Amount 



Payments 



Town maintenance $1,948,883.72 



Street lighting 572,349.18 



General expenses of department 509,000.13 



Town construction 392,396.88 



State aid construction 304,355.73 



Town road aid 98,121.30 



Flood and hurricane damage 52,283.07 



Total of payments $3,877,390.01 



Received from State 



Flood and hurricane damage $ 151,686.29 



Class V maintenance 51,809.56 



State aid construction 685.03 



Total of receipts $ 204,180.88 



Net expense to towns $3,673,209.13 



Annual report of the state tax commission, 1940. 



