LOCAL GOVERNMENT AND TAXATION 153 



Table 10. Comparison of Towns Which Were Below Median Average With 

 Respect to Five Factors* With Towns Which Were Above Median 

 Average in the Same Factors 



Group A Group B 



Items Towns having all Towns having all 



factors below average factors above average 



Number of towns 21 28 



Area, square miles per town 39.3 30.7 



Population in 1940 



Per town 



Per square mile 



As percent of population in 1880 



As percent of population in 1910 



Town Road Mileage 

 Per town 



Per square mile of area 

 As percent of all highways 



Assessed Valuation 

 Per town 

 Per capita 

 Per square mile 



Town Expenses 

 Per town 

 Per capita 



Town Property Taxes 



Per town 



Per capita 



As percent of town expenses 



As percent of valuation 



As percent of total for all units 



* The five factors and their median averages are: (1) population in 1940, 586.5; (2) popula- 

 tion per square mile. 17.45; (3) population in 1940 as percent of population in 1880. 69.35; (4) 

 population in 1940 as percent of population in 19'10, 94.35; (5) assessed valuation, $603,671.50. 



purpose. Likewise, expenses for general government are also rela- 

 tively larger for small towns than for large towns. On the contrary, 

 welfare expenses constitute about the same proportion of the total, 

 irrespective of the size of the towns. All other classes of town ex- 

 penses tend to be relatively higher for large towns than for small 

 towns. 



The 100 towns were sorted by various other factors, including 

 population trend, density of population and assessed valuation per 

 capita, and tabulations made to show the distribution of expenses, 

 but the results added little of significance to the present analysis, or 

 to a similar presentation reviewed in Appendix 9. 



