FOREST TAXATION IN THE UNITED STATES 31 
includes also agency transactions for subordinate districts. The 
functional distribution of these agency transactions in California 
could not be ascertained from the data available. 
Everywhere, payments for highways and education predominate 
and usually amount to from 60 to 80 percent of all governmental-cost 
payments. This fact is as true of the forest localities as of the agri- 
cultural. Educational payments are larger than highway payments 
in every State and town or county group except New Hampshire, 
the semiforest counties of Massachusetts, and the agricultural 
counties of New York. 
TaBLE 12.—Governmental-cost payments of representative localities distributed 
according to purpose; New Hampshire, Massachusetis, and New York 1 
State, date, and purpose Forest localities Semiforest localities | Agricultural localities 
New Hampshire, 1929: Dollars Percent Dollars Percent Dollars Percent 
General government------------ 31,829 | © 6.0 36, 866 5.6 104, 509 8.9 
IProtectione tee. 222 soe eae 6, 247 1.2 12, 973 1.9 31, 466 Do 
aichwayseesee oto. oo 301, 697 56. 7 332, 917 50. 4 521, 720 44.6 
HD ducations 252522 sss ese ee 170, 987 32. 1 2438, 978 36. 9 463, 308 39.7 
Social service..-_-.-------------- 15, 465 2.9 22, 647 3.4 79, 300 6.8 
Miscellaneous.-.-..------------- 1, 000 .2 2, 763 .4 7, 251 .6 
Interestese: seuss es Sel ae 6, 335 1.2 12, 386 1.9 31, 791 2.7 
Grossitotalsee2e see ee 533, 560 100. 3 664, 530 100.5 | 1, 239, 345 106. 0 
Refund receipts.---------------- 1, 625 .3 3, 553 5 70, 478 6.0 
INGtitotaliese ns 5 bs Foe 531, 935 100. 0 660, 977 100.0 | 1, 168, 867 100. 0 
Massachusetts, 1926: 
General government-_-_--_-------- 42, 575 4.5 73, 031 4.2 124, 312 4.7 
Protections sess. soe eee 16, 625 1.8 96, 180 5.6 193, 392 TD 
DERI SR WAY Soe ee oe 371, 778 39.6 734, 135 42.5 681, 552 25.5 
iD ducation = =2s22— 2-222 ee 389, 966 41.6 624, 921 36. 1 1, 083, 604 40. 5 
Socialisenvices=s.-_ 2-22-2222 ---—— 83, 623 8.9 130, 800 7.6 435, 379 16.3 
Miscellaneous_-.---------------- 12, 202 1.3 33, 683 1.9, 33, 498 1.3 
Tniterest es sees se sae 21, 621 2.3 35, 958 2.1 120, 732 4.5 
Mota seuss wee ee ee 938, 390 100.0 | 1,728, 708 100.0 | 2,672, 469 100. 0 
New York, 1928: 
General government-__--_-------- 459, 745 11.0 651, 280 8.6] 1, 252, 848 8.1 
Protectionsa22 22-25-22 s see 70, 975 1.7 138, 054 1.8 270, 411 17, 
bi gh waysee os ae es eae So Bo oes 1, 102, 618 26. 3 2, 340, 829 30. 9 5, 445, 895 35.0 
Mducation seers seso2 28 2 eee ae 1, 446, 045 34.6 | 2, 573, 467 33.9] 5, 198, 958 33. 4 
Social service_-...-.-------------- 521, 156 12.4 733, 990 9.7 | 1, 413, 896 9.2 
Miscellaneous_---.-------------- 354, 000 8.5 730, 066 9.6} 1,369, 419 8.8 
MMGOTES tras Se PS see eek 230, 064 5.5 418, 326 5.5 587, 141 3.8 
oA DO Ue Se Ee ee 4, 184, 603 100.0 | 7, 586, 012 100.0 | 15, 538, 568 100. 0 
1 Sources of data: Columns 2, 4, and 6: New Hampshire from reports of the State tax commission and 
from public records of town and school district finances; Massachusetts from records of town finances as 
printed by the commissioner of corporations and taxation; New York from the State department of audit 
and control and other official public records; columns 3, 5, and 7 by computation. 
TaBLE 13.—Governmental-cost payments of representative counties distributed 
according to purpose; Minnesota, Washington, Oregon, and California } 
State, date, and purpose Forest counties Agricultural counties 
Minnesota, 1927: Dollars Percent Dollars Percent 
General) covernment 2. soe ee eee 420, 717 8.0 65, 714 83 
PTOLO CEI OI ee eae = a ae ee 139, 076 2.7 21, 881 2.1 
MI SN WAY Slee kee sores Po ee 1, 023, 629 19. 6 237, 892 22.8 
Wducation 2 2. 2o0 seis oese Wee els Se ae eee ee oe 2, 725, 307 52. 2 623, 138 59.7 
Socialisenvicei2s2 2208 fossa Sess Spe Be ee 208, 182 4.0 40, 760 3.9 
WViiscellaneoussies- 22s. occa se a ree ee re eee ue 186, 233 3.6 31, 765 3.0 
TOT ECTS Gee a i ES A UE RO §28, 515 10. 0 24, 500 2.3 
Gross totaless soe 5 AN ae ee AeA eee 5, 226, 659 100. 1 1, 045, 650 100. 1 
Retundéreceiptss 22 2.2 ss Sok ee ee ee 4,774 1 , 306 na 
INGtitotaliess eo 5 nie eS eer ee ee eel Le 5, 221, 885 100. 0 1, 044, 294 100. 0 
1 Sources of data: Columns 2 and 4: Minnesota from county records; Washington from county auditors’ 
reports; Oregon from estimates based on State treasurer’s reports, and State and county records; California 
from records in the office of the State controller. Columns 3 and 5 by computation. 
