LOCAL GOVERNMENT AND TAXATION 



135 



constitute a larger percentage of the total in the case of towns having 

 assessed valuation per capita of $1,200 and over than is the case of 

 towns having an assessed valuation per capita of less than $1,000. 

 Variations in assessed valuation per capita have little or no effect on 

 the percentage distribution of the other expenditure items. 



Population per Town and Density of Population 



In the sample of 89 rural towns, no town with a population of 

 1,000 or over in 1930 had a density of less than 20 people per square 

 mile (Table 11). Only four towns with a total population of less 

 than 400 had as many as 20 people per square mile. In other words, 

 as a general rule, a small total population suggests sparse population, 

 and a large total population suggests dense population. 



Table 11. Relation of Population per Town and Density of Population to 

 THE Percentage Distribution of Expenditures 



Population per square mile, 

 and expenditures 



Population per town in 1930 



Less than 

 40O 



40O to 

 70O 



70O to 

 1,000 



1,000- and 

 over 



Less than 10 



Number of towns 



Percent of total expenditures 



13 



Holding population constant and increasing the density of popu- 

 lation is essentially a matter of reducing the area of the town. Hold- 

 ing the density of population constant and increasing total population 

 per town is essentially a matter of increasing the area. Thus the rela- 



