FOREST TAXATION IN THE UNITED STATES 289 
supply the minimum public services demanded by the citizens without 
imposing an intolerable tax burden. In recent years, county consoli- 
dation has attracted very wide interest. In 1932, county consolida- 
tion was being considered in no less than 32 States ‘1 25). The status 
of the movement at that time is fully described in an article by 
Manning (141). 
Since the need for consolidation of counties appears to be greatest 
in the South, it is not surprising that the lead in this direction has 
been taken in the South. In 1919, James County, Tenn., was merged 
with Hamilton County, of which Chattanooga is the county seat. 
The result has been most gratifying, according to Manning (140, 
pp. 612-613): 
The people who live in what was once James County now pay about one-half 
the tax they paid before the absorption. Prior to 1919, James County had less 
than 2 miles of paved highway; now it has between 40 and 50 miles. Schools 
which previously operated between 3 and 4 months in the year are now in session 
8 and 9 months, and the one-time James County courthouse is being used as a 
public-school building. Before the consolidation James County had practically 
no hope of securing manufacturing plants; but now several plants have been 
established because of lower taxation. 
This experiment proved so successful that a citizens’ tax committee, 
appointed at a State-wide conference to consider Tennessee’s tax 
problems, recommended the consolidation of other counties so as to 
reduce the number from 95 to not more than 60. A. L. Childress, 
superintendent of taxation, proposed that much larger units be 
created and that the present 95 counties be combined into 11, 
with the principal towns of the State serving as county seats thereof. 
Both plans of wholesale consolidation met with much local opposition, 
partly sentimental but chiefly on the part of officeholders and prop- 
erty owners in the existing county seats, and no further consolidations 
have been consummated. 
Another consolidation recently effected is in Georgia, where in 
January 1932, Campbell and Milton Counties were merged with 
Fulton, which contains the city of Atlanta. 
Judge Orville Park, of Macon, Ga., said: ® 
This tripartite consolidation is too recent for its results to be accurately 
measured, but as the tax rate in the two merged counties was materially higher 
than that in Fulton, it may confidently be expected that the rate in these counties 
will be reduced. It is said that Fulton has not been obliged to increase appre- 
ciably her official personnel in order to care for the business of Campbell and 
Milton, and the taxes from these counties, even from a reduced rate, since the 
counties are relieved of their officeholders, the expense of their courts, and the 
maintenance of courthouses, jails, poor farms, and convict camps, will enable 
Fulton to give the territory better roads and schools, to supply hospital and public 
health service, welfare workers, agricultural and home demonstration agents, 
county police, and other advantages which they could not supply for themselves. 
The good work has already begun, and the citizens of old Campbell and old 
Milton are said to be greatly pleased with their new status. 
The Virginia Commission on County Government (164, pp. 8-9) 
Says: ; 
Attention has already been directed to the large number of counties in Virginia, 
which for the reason of size and economic conditions are unable to function eco- 
nomically or to provide the service which the modern community requires. It 
is known, for example, that an area occupied by 60,000 people affords the mini- 
mum economical unit for the administration of public health, provided the means 
of communication are satisfactory and the area to be covered is not excessive. 
88 In an address delivered before the Institute of Public Affairs, University of Virginia, July 8, 1932. 
101285°—35 19 
