318 MISC. PUBLICATION 218, U.S. DEPT. OF AGRIUCLTURE 
attorney and coroner. There is a widespread conviction that the 
coroner’s office should be abolished and that the prosecuting attorney 
should be appointed by and be responsible to the attorney general of 
the State. In its recommendations relative to the reorganization of 
local government in the State of New York, the Institute of Public 
Administration (124, p. 14) recommends that— 
the elective county offices of district attorney and coroner should be abolished, 
and the Governor should be responsible for the appointment of district attorneys 
and medical examiners in and for the counties or such larger administrative 
districts as may be required * * *. The functions of the elective county 
clerks, with certain exceptions, might also be transferred to the State and the 
appointment of these recording officers made by the Governor or secretary of 
state on a merit basis for the counties or larger areas as might be desired. 
It cannot be claimed that the transfer of functions from a smaller 
to a larger jurisdiction has always, or usually, resulted in a reduction 
in local taxes. There are, unfortunately, few figures that throw light 
on the tax effect. To a large extent the transfer of functions has 
been prompted fully as much by a desire to improve the service as to 
reduce the cost. If that desire has been fulfilled, it is a distinct gain 
even though there is no tax reduction. It is probable that in some 
instances the transfer has not been reflected in an appreciable tax 
reduction, because of failure to reduce the machinery of local govern- 
ment with the curtailment of functions. In some instances, the 
transfer has not been complete, necessitating the retention of much 
of the old machinery. Finally new functions or services have ap- 
peared to replace those which were surrendered. 
It is probable however that a redistribution of functions resulting 
in larger administrative districts does result, other things being equal, 
in lower overhead costs. In fact, the few figures available support 
this conclusion. 
After a study of local government in Washburn County, Wis., the 
investigators concluded (168) that $15,000 a year could be saved in 
this one county by transferring town-road administration from the 
towns to the county. This would enable the county to reduce its 
levy by a like amount, or by 11.3 percent of the 1931 county levy. 
Almost $11,000 of the $15,000 saving would apply to rural taxes. 
This represents about 6 percent of all taxes levied on rural property 
for all purposes. The adoption of the county-unit school system in 
place of the present district system would, it was estimated, save 
$15,000 additional. 
The saving in road costs in North Carolina under State maintenance 
has already been mentioned. The saving in the cost of supporting 
prisoners, while it cannot be precisely calculated, must also be very 
great. It could be even greater if three-fourths or more of the county 
jails, left now with only a handful of prisoners, were closed. Similar 
economies could be effected by dispensing with the county almshouses 
and substituting pension systems and specialized institutions. And 
all along the line relief could be given to certain taxpayers, as well as 
to taxpayers in the aggregate, by transferring functions, hitherto 
locally supported, to larger tax jurisdictions. ‘The persistence of an 
antiquated political structure has naturally hampered a realinement of 
functions, for townships and counties have been reluctant to surrender 
their traditional prerogatives. 
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