124 



STATION BULLETIN 346 



sary to be raised from the property tax. The taxable wealth of these 

 89 towns was $64,833,273. Thus, the computed property tax rate for 

 meeting these expenditures was $3.29 per $100 of assessed valuation. 



Table L Net Expenditures and the Resulting 

 Towns, Year Ended January 31, 1939 



Property Tax, 89 Rural 



Purpose 



Total Amount Percent 

 amount per town of total 



Expenditures 

 Education 

 Highways 

 Welfare 

 Debt service 

 Protection 



General administration 

 Other public services 

 Capital expenditures* 

 County tax 

 State tax 

 All other 



Total expenditures 



Receipts other than property taxes 



Remainder of expenditures to be raised 

 from property taxes 



$822,312 $9,239) 33.1 



553,684 



155,583 



125,377 



54,374 



126,917 



91,248 



35,897 



332,473' 



186,208 



1,293 



6,221 

 1,748 

 1,409 



611 

 1,426 

 1,025 



403 



3,736 



2,092 



15 



22.2 

 6.3 

 5.0 

 2.2 



5.2 



z:i 



1.4 

 13.4 



7.4 

 0.1 



$2,485,366 $27,925 lOO.O 

 • 350,088 3,933 14.1 



$2,135,278 $23,992 85.9 



* Other than highways. 



Relation of Selected Factors to Variations in Town Expenditures, 

 Property Taxes, and Other Factors 



The purpose of the following analysis is to show the general rela- 

 tion of certain factors to variations in property taxes and town ex- 

 penditures, and to show the interrelations between these factors. The 

 term "expenditures" refers to the net expenditures as computed in ac- 

 cordance with the preceding treatment of payments and receipts, and 

 does not refer to the total gross payments of the town. "Property 

 taxes" are the adjusted property tax levy, or the amount necessary to 

 equal the expenditures after deducting revenues from sources other 

 than property. "Valuation inventory," "assessed valuation," and 

 "taxable wealth" are synonymous terms and each refers to the total 

 assessed value of all real and personal property subject to the local 

 property tax. 



Area 



The amount of area in a town is not an important factor in deter- 

 mining the amount of expenditures, except as it is interrelated to pop- 

 ulation and taxable wealth, both of which are important in deter- 

 mining the amount of expenditures and the amount of property taxes. 

 Towns are not sparsely populated, nor are they low in taxable wealth, 

 just because they cover a large area. However, there is some t.mden- 

 cy for large towns to have a greater than ^vcrage population and val- 



