LOCAL GOVERNMENT AND TAXATION 



137 



Table 12. Relation of Population per Town and Assessed Valuation per 

 Town to the Percentage Distribution of Expenditures 



Assessed valuation per town, 

 and expenditures 



Population per town in 1930 



Less than 

 400 



400 to 

 700 



700 to 

 1,000 



1,000 and 

 over 



Less than $400,000 



Number of towns 



$400,000 to $700,000 

 Number of towns 



$700,000 to $1,000,000 

 Number of towns 



Education 



Highways 



All other town charges 



State and county taxes 



$1,000,000 and over 

 Number of towns 



Education 



Highways 



All other town charges 



State and county taxes 



Percent of total expenditures 



15 



10 



17 



15 



lation and a large amount of taxable wealth, but highway expendi- 

 tures are relatively of less importan,ce. 



Density of Population and Assessed Valuation per Capita 



For 12 towns which have 30 or more persons per s([uare mile and 

 have less than $1,000 of taxable wealth per capita, net expenditures 

 for education amount to 38.0 percent of the total expenditures com- 

 pared with 25.1 per cent for 10 towns with a population of less than 

 10 persons per square mile and with $1,200 or more of taxable wealth 

 per capita (Table 13). On the same basis, the percentages for high- 

 ways are 18.0 and 31.4, respectively. In other words, school expendi- 

 tures are relatively much greater than highway expenditures in rural 

 towns with dense population and low taxable wealth per capita, 

 whereas in towns with a sparse population and high taxable wealth 

 per capita highways consume a somewhat larger proportion of the 

 total expenditures. Regardless of taxable wealth per capita, net 

 school expenditures consume a larger percentage of total expenditures 

 in towns of dense population. On the other hand, for any given 



