LOCAL GOVERNMENT AND TAXATION 



127 



ber, amount, and quality of the public services provided. For this 

 reason, tax rates have not increased rapidly in those towns with de- 

 clining" population. 



Changes in population from 1920 to 1930 have been similarly ex- 

 amined but are omitted here since they add little, if any significance, 

 to the analysis. 



Density of Population 



Density of population is measured by the number of people per 

 square mile. Table 4 shows the relation of this factor to the other 

 factors under consideration and to expenditures and property taxes. 

 The direct relation between density of population and total population 

 has been shown in Table 2 and is further emphasized here. From this 

 association of factors it is only natural to find similar direct relations 

 between density of population and other factors, particularly assessed 

 valuation, expenditures, and property taxes. On a per capita basis the 

 inverse relations are more marked when towns are sorted by density 

 of population than by total population. For 23 towns which have 30 

 or more persons per square mile the taxable wealth per capita is $962 

 compared with $1,516 for 17 towns with a population of less than 

 10 persons per square mile. Similarly, in towns with 30 pr more 

 persons per square mile the net expenditures per capita and property 

 taxes per capita amount to $36.61 and $31.36, respectively, compared 

 with $54.73 and $46.75 for towns with less than 10 persons per square 

 mile. Thus, a normal situation is for the more densely populated 

 towns to be associated with greater taxable wealth and higher ex- 

 penditures, but such wealth per person and expenditures per person 

 are less for towns with the greater density of population. 



Table 4. Relation of Density of Population per Town to Expenditures, Taxes, 

 AND Other Factors 



1930 population Number 



per square mile Qf 



Range Average towns 



Population in 1930 



Percent 



of 



1880 



Assessed valuation 



Per 



town 



Per 

 town 



Per 

 capita 



Per 



square 

 mile 



Less than 10 

 10 to 20 

 20 to 30 

 30 and over 



All towns 



6.1 

 14.0 

 23.6 

 40.5 



18.4 



17 



17 

 23 



89 



288 

 570 

 840 

 976 



45.1 

 58.7 

 77.8 

 91.0 



673 



70.5 



$436,544 

 649,102 

 885,169 

 938,821 



$1,516 



1,139 



1,064 



962 



$728,464 $1,082 



$ 9,308 

 15,948 

 24.864 

 38,955 



$19,903 



1930 population 

 per square mile 



Net expenditur-es 



Per 

 town 



Per 

 capita 



Per 

 town' 



Property taxes 



Per 

 capita 



Percent 



of 

 valuation 



Less than 10 

 10 to 20 

 20 to 30 

 30 and over 



$15,761 

 25,040 

 34,964 

 35,729 



$54.73 

 43.93 

 41.62 

 36.61 



$13,463 

 21,561 

 30,140 

 30,611 



$46.75 

 37.83 

 35.88 

 31.36 



3.08 

 3.32 

 3.40 

 3.26 



All towns 



$27,925 



$41.49 



$23,992 



$35.65 



3.29 



