FOREST TAXATION IN THE UNITED STATES 309 
of the local unit. Because of this fact and the further fact that local 
units differ so greatly in wealth and taxpaying ability, the States are 
assuming a larger responsibility for these functions. ‘They are either 
sharing the cost, leaving the administration with the local units, or 
they are taking over the functions entirely. The place occupied by 
subventions and State-shared taxes in 1928 is given in table 118. 
TABLE 118:—Subventions and State-administered taxes shared with local divisions, 
and ratio of each to total local revenues, 1928 } 
| 
Ratio to local taxes of— 
State-ad- 
Subven- hee SE 
SUN tions ministered Subven- | State ad- 
At eats ministered 
taxes 
1,000 dollars |1,000 dollars Percent Percent 
PAY Dp in aeemeeyan Scent uy Dee etree eee eeu Se ara fe 6, 714 4, 268 Wes 11.0 
PAU OTN aaa eee nt ales Oe) Ed SP NS SP UT eA 1, 969 76 10. 2 .4 
PATA SES eee Seat t len ie AUC Are ie Weg CEL Se cers Ses. 38, 751 397 13.8 1.5 
CahifOnni ae Is! PAE BERS S PASE Tk NR EN aa 6, 858 13, 867 2.1 4.2 
Colona eee tty SSG aes pe WIR nas AT A aE De Sed 2, 131 1, 996 4.5 4.3 
WOMTIECE CUT ee eae Calan apeltCipaas an NC ieee ok ee 1, 770 3, 300 22, fs) 4.6 
IDG TA Wane aeee ens eh o Se Ee eh Ae eee a be VF GA2n eee eas 23) OT Seeger 
TEN (Over UG eS ee UE a er Cn =e a ten Cele 2, 598 3, 605 3h fe) 4.9 
Georgia________-_- po Deed Va Ne mfp etd fou Seek MDS a an 4, 897 2,035 10. 4 4.3 
VECG HEH OVS See Woe AS CNS peek teed toe a Ue EG. at Se atta Nes een 20 2, 635 all 13. 2 
MUM imMO1SSa seas es. ee oes eee SL ofa eat fon Bl AP 9, 586 9, 200 3.0 2.9 
DT arn ae apenas ROOT EERE EO) nee aint MR ker gh Ey as 5, 325 3, 683 4.0 2.8 
TIONS EEN Ios as SE epee Se aL Oe UT a 797 13, 554 .8 13. 4 
ATISAS Se ees ee ea 2 Cal A RANE eB 2 ka fet 655 3, 035 .8 3.7 
SCE TNE sys 5 be lien ie EN eR USL ah TE RL el hc 6,176 | ° 481 12.0 9 
MG OUISIAT Ae eect a ny sigma eee ee ee Le teat coe 5, 495 1, 077 10.0 2.0 
Maine eee Se SE AER RS USL Sag iene Ae PLU CE has eae 2, 890 196 10. 7 4 eh 
Via ny am dese aeons DAMIR RC a teag AGIA dy 3, 305 2, 390 ‘OMG 4.1 
IWhassachset swine me cere. eee ogee ALMA ee Sheda 7, 196 37, 590 2.8 14.8 
IVA @ hire rp ieee iy sis ee a a ey pe le ee a 20, 081 9, 825 7.6 3.9 
IVIGTIMES 0 Gees cee eee vn ae oem oe Fs BUC Ag Cat 12, 486 410 10.0 28 
IVEISSISSIP ioe Se See ERE Deyn p a ie! eek RN. SE oe 4,819 5, 178 8.9 9.5 
IVEISS OLDIE te als WR isn a Re UE ee 6, 372 1, 160 be5 1.0 
NMOntan ae ee see ene a nM enh ees CAN ER ee 1, 604 2, 466 6.2 9.5 
ING DFAS Kaye i Rates, Re ROMA AS be Eek 1, 333 2, 805 2.4 al 
SINGS I 2s Se ON fC OO ec er Mr a a : 423 279 7.6 5.0 
ING wiampshines 221 Cemeie eis Sie Pe Naty fad eect PARE 1, 167 1, 581 5.9 8.0 
ING wa ORS yes eee ey ee yeh Me ae ke a 21, 546 14, 365 8.2 5.5 
New Mexico_____--- Peat Sone SE UEP eNO Cy. Nae. hehe ea 1, 030 388 11.0 4.1 
INTE Wa SOG Kee et gee eens bins Toe Us gl vere Seon 74, 648 62, 667 8.7 758 
INOUE anolina cee wee et ree ee ee eR are au Jee RN 3, 543 14 5.1 (2) 
INORG eID AK 0 Gale ss See Ce Pe SESE ad y p Ua ik CE Oe 1, 427 830 4.9 2.8 
(QYYM AI) sy Se as IS ale 2 Es Ta RNG SAT cep LUN rae NG NNEC a 4, 199 17, 430 1.3 5.6 
Oklahomans oe ee ED A BRE a Lae 2, 992 9, 807 4,2 13. 6 
QS Tek eID Fe a Tee) oa aN AL dd ce 1, 631 1, 682 3.5 3. 6 
) UST OTIS ATA AGES GU ee Np a a eA a 28, 505 4, 382 7.4 1.1 
Rhode Island_-_-_-_-__- TA ecg GO hg aa SB EN nr? Red pa ae 500) (Ske aay es QAO a etctees Ae a 
S Out © Anolis eae PL a Oy le lh ET 3, 427 1,919 11.3 6.3 
SOUtHIDAK Ota mete Wir A le Bae Tee, yt a ae Re 1, 597 332 4.7 1.0 
MRO TITIE SSC cate edt aN aaah fly eh Ce ED ues lane aha 5, 504 1, 836 10.6 3.5 
CERES ea Be as Ue a A TT ey ahs RUNNER SURO U Re 28, 371 7, 279 18.2 4,7 
LOS NAA a Oa ee ee Ne es Le eee eo pe alee Moma ee, We be, 3 7d ipl Eee eee Bae ae 204i eee eae 
Vermont_-.----_- PE SANGRE ERT eee ug eae ie ean Em Inne 2 at 2, 931 5 21.6 (2) 
Wircini seer aan serene) een kL SAN SAU RE Ae 5, 843 2; 7385 11.1 5.2 
BVV Fas Hair gt 0 rae ae a eee 8, 639 2, 553 11.5 3. 4 
VVIGS CAVE OIL ae ee en ye ae NEAL EN yoni ys Sate DGoy ieee ene 7 ag (hs as st 
Wisconsin_______ oy 5 2b Soh SUM Dn eM aN anes AG ASO TN He A 8, 358 5, 901 6.0 
PWVGY OLN Compete eee ae ees ek Jake e- 2,120 3 We, 2 (?) 
FING Tien en er 2 eS me Ue Ln adhe a 334, 817 261, 217 6.5 5.1 
1 Source of data: (148, pp. 18-19). 
1 Less than 0.05 percent. 
The Federal Government is making extensive use of the grant-in- 
aid as a means of inducing State cooperation in matters of national 
concern. The principal objects for which Federal aid is available 
are highways, forest-fire prevention, agricultural extension, voca- 
tional education, and public health. The purpose has been to 
