150 MISC. PUBLICATION 218, U. 8. DEPT. OF AGRICULTURE 
The total annual estimated expenditures of each district (less income 
expected from other than the general property tax) is divided by the 
total assessed value or tax base of the district in order to determine 
the district tax rate. Each of the superimposed districts imposes 
its own tax rate, and the sum of all these tax rates constitutes the 
total tax rate borne by an individual property. 
In New England it is the custom for tax districts larger than a 
town, such as the State and county, to levy a tax upon the town as 
a corporation. The town in turn includes the State and county tax 
in its town budget. The part of this budget which is to be balanced 
by receipts from the property tax is divided by the assessed value of 
all property in the town. The quotient is the town tax rate which 
is the total tax rate borne by each taxable property in the town. 
There are States in which certain of the tax rates are fixed by 
statute in advance of assessment, so that the assessment determines 
the amount of the revenue from the tax in question. These rates 
provide a dependable income for certain governmental functions, 
assuming that the tax base will not fluctuate greatly from year to 
year. That part of the total tax rate which is fixed is added to the 
tax rate which is determined as in the preceding paragraph, and the 
sum of these is the total tax rate to be borne by each property in 
the district. 
Fixed or limited total tax rates have been tried from time to time 
in various States, but have been universally unsuccessful. <A limited 
tax rate is intended to force a reduction in governmental expenditures, 
but its effect may be avoided by one means or another, such as govern- 
mental borrowing or increasing the assessed values until they approach 
full market value. 
Governmental economy may be achieved directly under the legal 
operation of the property tax by control of the budget. Budget 
control is often achieved indirectly, however, by an administrative 
limitation of the tax rate. The public may be accustomed to a certain 
range of tax rates, and the budget is controlled under ordinary circum- 
stances by the inexpediency of fixing a tax rate much in excess of the 
usual one. The fixing of the tax rate is usually the duty of the 
county or town board, which has the responsibility for setting a rate 
which, applied to the corresponding tax base, will produce the 
required revenue. 
