FOREST TAXATION IN THE UNITED STATES 313 
portionate share of roads for which the State has assumed full respon- 
sibility necessarily influences the amount of aid which it can distribute. 
Again, the work which can be accomplished with a given amount of rev- 
enue depends on the size and character of the administrative unit and 
the amount of technical supervision which is provided. A distribution 
of the aid among a great number of small political units is not con- 
ducive to maximum efficiency, especially if there is no close surer- 
vision of expenditures. Neither is it so likely to lead to a well 
integrated road system as would a more centralized control. Property- 
tax relief obtained through a wasteful expenditure of other revenues 
can hardly be defended. In other words, road aid which is so dis- 
tributed as to equalize or mitigate the inequalities in local tax burdens 
may possibly serve more to perpetuate an antiquated political organ- 
ization than to effect a better road system. 
PUBLIC HEALTH 
State aid in the administration of public health is being granted in 
several States. 
Any county in New York, exclusive of a county having within its 
boundaries a city of 50,000 population or more, may receive State 
aid for the construction and maintenance of a county hospital or for 
the purpose of defraying the expenses of such county in any public 
enterprise or activity for the improvement of public health, or any 
public-health work undertaken by such county, within limits pre- 
scribed by the State commissioner of health. It is the duty of the 
State commissioner of health to formulate standards of construction, 
equipment, service, administration, and work which must be com- 
plied with by such counties in order to be entitled to State aid. The 
State pays 50 percent of the amount of expenditure as approved by 
the State commissioner of health. 
In Ohio any general or city health district which employs a health 
commissioner, public-health nurse, and clerk, receives from the State 
one-half the amount paid to such employees, provided the amount 
to be paid by the State to a. district for a 6-month period does not 
exceed $1,000. Aid is rendered to county health units in Arkansas, 
Ohio, and Louisiana. Towns in Massachusetts receive $5 a week 
from the State for each indigent tubercular patient in a county or 
municipal tuberculosis hospital. 
EFFECT ON LOCAL PROPERTY TAXES 
State aid, particularly for schools and roads, has grown to be such 
a large item that it might be expected to have caused a substantial 
reduction in local property taxes. However, the evidence at hand 
does not indicate that this has been the result, at least was not prior 
to the depression. In California, State aid for schools increased be- 
tween 1919 and 1928 from $6,913,627 to $23,519,881, or 240 percent, 
but during the same period local district taxes increased from $14,- 
224,851 to $57,038,288, or 301 percent (4, p. 86). 
In Illinois, State aid for schools increased from $5,404,169 in 1920 
to $7,484,288 in 1928, an increase of 38 percent. Local school taxes 
increased from $57,490,980 to $119,583,290, or 108 percent (4, p. 87). 
Minnesota’s State-aid fund grew from $2,543,464 in 1919 (11 
months) to $6,023,511 in 1928, a gain of 137 percent. Local school 
