The Trend in County Revenues
| Author | Harry A. Barth |
| Date | 01 May 1924 |
| Published date | 01 May 1924 |
| DOI | 10.1177/000271622411300105 |
| Subject Matter | Articles |
22
THE
ANNALS
OF
THE
AMERICAN
ACADEMY
Little
need be
said
concerning
the
growth
of
urban
population
and
its
effects
on
city
expenditures.
In
1912
there
were
in
the
United
States
195
cities
with
populations
in
excess
of
30,000;
in
1922
there
were
261
such
cities
with
an
aggregate
population
of
more
than
37,000,000.
The
need
for
many
city
functions
increases
usually
at
a
considerably
greater
rate
than
the
population.
This
is
seen
most
readily
in
the
case
of
education,
transporta-
tion
and
utilities
generally,
and
in
health
and
sanitation.
In
view
of
the
rise
in
the
price
level
and
an
increase
of
over
10
per cent
in
population
it
is,
in
fact,
surprising
that
much
larger
real
increases
in
costs
have
not
taken
place
during
the
past
ten
or
twelve
years.
A
third
factor
contributing
to
the
increase
in
the
money
cost
of
govern-
ment
is
the
undoubted
demand
of
the
people
for
the
assumption
by
their
government
of
new
functions
and
the
more
efficient
administration
of
long
established
functions.
We
are
constantly
asking
our
public
administrations
to
assume
additional
func-
tions
in
new
fields
of
activity.
This
has
been
especially
true
in
towns
and
cities.
...
We
are
asking
our
public
adminis-
tration
to
perform
long-established
duties
in
a
better,
and
therefore
more
expensive
man-
ner,
such
as
better
schools,
better
roads
and
bridges,
better
fire
and
police
protection,
better
this,
that,
and
the
other,
a
general
and
perhaps
unavoidable
fact
with
which
every
observing
person
is
familiar....
If
the
public
demands
progress
along
these
lines,
it
must
pay
the
price
of
prog-
ress.
If
these
tax
increases
represented
public
extravagance
and
waste,
the
remedy
would
be
the
simple
and
direct
reduction
or
elimination
of
appropriations.
The
true
answer
lies
in
a
fair
appraisal
of
the
com-
munity
benefits
and
advantages
conferred.
Do
these
community
advantages
pay
an
adequate
return?
Experience
has
demon-
strated
that
some
certain
community
ac-
tivities
such
as
schools,
police
protection,
fire
protection,
highways,
etc.,
are
neces-
sary
to
realize
our
best
ideals
of
civiliza-
tion
and
can
be
best
obtained
through
community
effort.
They
bring
to
each
member
of
society
a
larger
and
better
re-
turn
for
his
efforts
in
his
own
calling,
more
of
the
needful
things
and
more
of
the
com-
forts
and
luxuries
of
life
at
less
cost
than
if
each
one
were
to
purchase
the
same
things
without
collective
buying
or
com-
munity
co-operation.&dquo;
The
Trend
in
County
Revenues
By
HARRY
A.
BARTH,
PH.D.
University
of
Pennsylvania
THE
Department
of
Commerce,
under
pressure
to
lower
expendi-
tures,
has
curtailed
considerably
the
material
in
Wealtla,
Debt
and
Taxation
for
1922.
One
of
the
reports
omitted
is
that
concerning
county
expendi-
tures.
The
result
is
to
make
impossible
any
intensive
study
of
the
expenses
of
local
government-a
study
dealing
with
the
changes
in
the
various
items
of
expenditure.
Data
on
county
debt
and
county
taxation
have,
however,
been
gathered
and
these
furnish
a
valid
guide
to
the
general
trend
in
the
cost
of
county
government.
The
only
other
source
for
a
study
of
this
nature
is
the
reports
of
state
au-
ditors
where
the
auditors
have
been
empowered
to
gather
county
statistics.
In
an
attempt
to
avail
of
this
material
the
state
auditors
were
canvassed.
The
results
were
satisfactory
for
only
11
Report
of
the
(
Iowa
)
Joint
Legislative
Committee
on
Taxation
(1923),
pp.
15-16.
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