126 



STATION BULLETIN 346 



iiig a population of less than 400, expenditures per capita are $48.94 

 compared with $38.49 for towns with a population of 1,000 and over. 

 For the two groups of towns between these extremes, expenditures 

 average about $42 per capita. Property taxes are similarly associated 

 with population, but show a slight tendency to be relatively higher 

 in relation to population than does assessed valuation. Thus, popu- 

 lation is somewhat directly related to tax rates. 



Trend in Population 



Only 10 of the 89 towns maintained or increased in population 

 during the 50-year period from 1880 to 1930 (Table 3). There are 

 26 towns in which the 1930 population was less than one-half that 

 of 1880. This latter group of towns is particularly characterized by 

 a relatively sparse population of only 8.5 persons ]~ier square mile, a 

 valuation of $427,145 per town, small expenditures of only $13,862 per 

 town, and a correspondingly small amount of property taxes. How- 

 ever, the more rapid the decline in population since 1880, the greater 

 are ]:)resent expenditures per capita and property taxes per capita. 

 Expenditures and property taxes per capita are $36.44 and $31.91, 

 respectively, for towns in which population was maintained or in- 

 creased as comj^ared with $47.04 and $40.41 for the 26 towns in which 

 the population had dwindled to less than one-half from 1880 to 1930. 



Table 3. Relation of Trend in Population to Expenditures, Taxes, and Other 

 Factors 



Population in 1930 Number- 

 as percent oi 1880 Qf 



Range Actual towns 



Population in 1930 



Assessed valuation 



Per 



town 



Per 



square 



mile 



Percent 



of 



1920 



Per 

 town 



Per 

 capita 



Per 



square 

 mile 



Less than 50 

 SO to 75 

 75 to 100 

 100 and over 



All towns 



42.2 26 343 8.5 84.7 $ 427,145 



65.4 31 644 18.3 99.4 686,755 



84.5 22 889 23.4 98.7 967,340 

 112.5 10 1,142 38.8 108.1 1,115,663 



$1,245 $10,625 



1,066 19,566 



1,0-88 25,456 



977 37,948 



70.5 



89 



673 



18.4 98.2 $ 728,464 $1,082 $19,903 



Population in 1930 

 as percent of 1880 



Net expenditures 



Per Per 



town capita 



Property taxes 



Per 

 town 



Per 

 capita 



Percent 



of 

 valuation 



Less than SO 

 50 to 75 

 75 to 100 

 100 and over 



All towns 



$16,135 

 26,964 

 36,994 

 41,612 



$47.04 

 41.87 

 41.61 

 36.44 



$13,862 

 23,305 

 3\,273 

 36,438 



$40.41 

 36.19 

 35.18 

 31.91 



3.25' 

 3.39 

 3.23 

 3.27 



$27,925 



$41.49 



$23,992 



$35.65 



3.29 



Thus, as population declines, the costs of public services become 

 more burdensome on those who remain. There is no evidence that 

 the downward trend in population has been a factor affecting current 

 tax rates. It is possible that decreases in population and assessed 

 valttation have been accompanied by a reduction in the relative num- 



