FOREST TAXATION IN THE UNITED STATES 27 
The remainder of local tax revenues throughout the United States 
comes from licenses and permits (4.4 percent) and other taxes (3.3 
percent). The former are found chiefly in the South. For example, 
local governments in Alabama get 23.8 percent of their revenues from 
licenses and permits—more than those of any other State. 
The outstanding public debt of counties, townships, towns, villages, 
cities, school districts, and all other local governmental subdivisions 
amounted to $11,874,800,000 in 1929 (3, table 19). This was seven 
and one-half times as large as the combined debt of all the State 
governments and equal to seven-tenths of the Federal debt. About 
one-half of this total local debt represents the obligations of the cities 
of over 30,000 population. 
FINANCES OF FOREST AND AGRICULTURAL 
COMMUNITIES 
GENERAL DESCRIPTION OF THE SAMPLES SELECTED 
It is significant that the picture of local expenditures and revenues 
thus described for entire States is not materially different from that 
presented by the forest localities and the agricultural localities 
separately considered. This was tested in various parts of the 
country, and particularly in New Hampshire, Massachusetts, New 
York, Minnesota, Washington, Oregon, and California. In New 
Hampshire and Massachusetts the town was the locality tested, in 
the other States the county. In each case the finances of all subor- 
dinate taxing districts, except cities and villages, were consolidated 
with the finances of the town or county, respectively. The town or 
county was Classified as forest, semiforest, or agricultural on various 
grounds explained in detail below. Urban and suburban areas were 
avoided so far as possible, although their presence could not be 
entirely escaped. An attempt was made to obtain a representative 
sample of forest, agricultural, and mixed conditions. ‘The localities 
as chosen and classified are listed in table 10. 
TaBLE 10.—Representative localities selected for study of finances of forest and 
agricultural communities 
NEW HAMPSHIRE (TOWNS) 
Forest Semiforest Agricultural 
Barrington Alstead Bath 
Clarksville Barnstead Bedford 
Deering ow Belmont 
Dorchester Columbia Colebrook 
Dummer Hollis Epsom 
Effingham Hopkinton Farmington 
Errol Langdon Greenland 
Fremont Lee Haverhill 
Gilsum Londonderry Henniker 
Groton Loudon Hudson 
Hill Lyme Lancaster 
Nelson Milan Stratham 
New Hampton Pembroke Unity 
Nottingham Piermont Walpole 
Pittsburg Plainfield Westmoreland 
Richmond Sanbornton Wilton 
Salisbury Tuftonboro 
Sharon Weare 
Springfield 
Surry 
Washington 
Webster 
