PART 8. THE ABSOLUTE BURDEN OF TAXATION 
AS CONTROLLED BY GOVERNMENTAL | 
ORGANIZATION AND FUNCTIONING 
CONTENTS 
Page Page 
Introduction. 223 see Be ee ae 281 | Competent and responsible local govern- 
aire end character of local governmental f O02) 04 pee Mees LLP ae he AE eee  N e 319 
eT SS Nes eo ER A GIy en Aw OB een eB 281 Administrative inefficiency_..----------- 319 
uM tultiplicity of small local units__-.-____- 281 Types and evidences of waste______-----_- 319 
Economical organization for sparsely Aids to better administration______--___- 322 
settled regions. _--222--2.22_-255.- 2022 293 | State supervision or control__._________-___-_- 324 
State and Federal aid___._-___----_---_____-_- 308 Purposes and methods-__-_____________--- 324 
Objects and extent 2 ae SUE EA ee eo 308 GU cations ees ou Re BAL ula ak 325 
WCU cat Ones hose el aL eal anil che 310 A Wa Vises Sue 2 ee Ean a 326 
i oh ays eee eee ECR EW 312 Charities ‘and correctionsey) 2). 3 eas 327 
Prblicsheal time. 2b soe che Bee ee 313 VeAo HOY UG M) AY sveN We) omy eae oS UTES AN edad ah ee 327 
Effect on local property taxes_..._______- 313 Assessment at property ORO ae) ag VF 328 
Otheneflectso eee Peer eh tal Ae 314 IA CCOUMEIN Ges - eke ek ake ay 329 
Redistribution of functions.-__-----_-___---. 315 HXPeN GIGUGES Ss Leh Ne EEN de Anca 332 
Debt: ek EUs tank Rais OGRA RE. A ae! 334 
Summary and conclusions______-_----------- 336 
INTRODUCTION 
The preceding part has presented statistical and theoretical evi- 
dence to show that in general deferred-yield forests are subject to a 
greater burden under the property tax than are most other classes of 
property. The effect of this burden in hindering the use of land for 
forestry has been pointed out. In an earlier discussion (pt. 3) the 
inherent defect of the property tax in respect to deferred-yield forests 
was demonstrated. Other causes of the heavy taxes on forests, 
such as faulty assessment and collection procedure under the property 
tax, have been treated in parts 4 and 5. Even though these inherent 
and administrative defects of the property tax were cured, the abso- 
lute or general tax burden, which is especially heavy in sparsely 
settled regions where cut-over forests predominate, would still remain. 
This burden affects all other classes of property as well as forests 
The causes of this absolute burden lie in the existing forms of political 
organization and in the functioning of government, particularly 
local government. These matters are the subject of the present 
part. 
SIZE AND CHARACTER OF LOCAL GOVERNMENTAL UNITS 
MULTIPLICITY OF SMALL LOCAL UNITS 
THE SITUATION IN GENERAL 
Rural America is being served by essentially the same machinery 
of local government as was set up to meet frontier conditions. Com- 
menting on the situation in New York, the special joint committee 
on taxation and retrenchment calls attention to the fact that ‘some 
aspects of present institutions have not been altered since the English 
231 
