138 



STATION BULLETIN 346 



Table 13. Rel.^tion of Density of Popti-ation .\Md Assessed Valuation per 

 Capita to the Percentage Distribution of Kxpenoitures 



Assessed valuation per capita 

 and expenditures 



Population per square mile 



Less than 

 10 



10 to 

 20 



20 to 

 30 



30 and 

 over 



Less than $1,000 



Number of towns 



Education 



Highways 



Other town charges 



State and county taxes 



$1,000 to $1,200 



Number of towns 



Education 



Highways 



Other town charges 



State and county taxes 



$1,200 and over 



Number of towns 



Education 



Highways 



Other town charges 



State and county taxes 



Percent of total expenditures 



11 



12 



12 



density of population, a difference in the amount of taxable wealth 

 per capita has only a slight effect on the relative importance of the 

 major expenditure items. In general, state and county taxes are rela- 

 tively more important in towns with larger than average assessed 

 valuation per capita, especially in those towns which are below aver- 

 age in density of population. 



Population and the amount of taxable wealth are important ele- 

 ments in shaping the economy of local finance. But the variance in 

 tax rates and in tax burdens is neither wholly attributable to either 

 of these factors, nor to both of them collectively, nor to the ratio be- 

 tween them. Moreover, tax rates in themselves do not necessarily 

 indicate discrepancy in tax burdens. Tax rates are an expression of 

 appropriations and taxable wealth, and the amount of appropriations 

 is the result of many details, some of which are difficult to measure, 

 particularly the psychology of the voters; It is true that small towns 

 spend less but spend more per capita than larger towns. But it is 

 also true that the public services available to residents of small towns 

 are not equal in quality,, kind, and amount to' those available to resi- 

 dents of larger towns. The costs per capita of any particular service 



