LOCAL GOVERNMENT AND TAXATION 93 



dollars, which was more than five times the 1929 figure (Table 28). 

 In tenns of the percent of all town and city payments, welfare ex- 

 penditures increased five times. During this same period total county 

 taxes increased nearly three times. In 1929 county taxes were more 

 than four times the local welfare expenditures, and in 1940 they were 

 only about two and one-half times the local figure. 



Table 28. Public Welfare Expenditures by New Hampshire Towns and Cities, 

 Compared with County Taxes, 1929 to 1940* 



• Annual reports of the state tax commission. 



For the fiscal year ended January 31, 1933 local welfare expendi- 

 tures were double those of the previous year, but they declined in 

 1934 and again in 1935 to approximately the 1932 amount. By Jan- 

 uary 31, 1936, however, welfare expenditures increased to more than 

 2.5 times those of 1935. These fluctuations are largely due to the 

 fact that the state, assisted by federal funds, assumed part of the re- 

 lief burden, particularly during part of 1933 and during 1934. ^^ The 

 exact proportions of direct relief assumed by the state follow :^- 



July 1, 1933 to January 31, 1935 75 percent 



February 1, 1935 to October 31, 1935 50 percent 



July 1, 1936 to January 31, 1937 50 percent 



February 1, 1937 to April 30, 1937 ^IVi percent 



September 1, 1937 to January 31, 1938 20 percent 



February 1, 1938 to April 30, 1938 20 percent 



May 1, 1938 to May 31. 1938 15 percent 



In 1933 towns were authorized by legislative act to make applica- 

 tion to exceed their debt limit for the purpose of taking advantage of 

 grants olifered by the United States government through the National 

 Industrial Recovery Act. ^^ This and subsequent acts of Congress 



®i See Session Laws, 1935, Chapter 20. 



*2 Annual reports of the state tax commission. 



''Sessions Laws. 1933, Chapter 162. 



