The Birmingham age-herald., 1916-08-14

lowest, S1S7 for South Carolina. The average per capita expenditures for all governmental costs, including interest but excluding outlays, were s4.06. The highest figure appearing under this head for any state is that for Nevada, s10,7o, and the lowest is shown for South Carolina, $1.S1.
 STATES AND CITIES
 That the cost of maintaining the state governments imposes a relatively light burden on the shoulders of the taxpayers is brought out clearly by comparison of state and municipal taxation and gov ernmental costs. For the 204 American cities of over 5000 population the aver age per capita expenditures for all gov ernmental costs, including interest and outlays. during the fiscal year 1915 amounted to $34.65; the corresponding fig ure for the states is but s503 For the cities the average per capita expenditure for all governmental costs, including in- terest but excluding outlays, were $24.0S; for the states, $4.06. For the cities the average per capita receipts from prop erty taxes were s1s.72; for the states, s27S
 For the AS states taken together, the payments for governmental costs, includ- ing interest and outlays. exceeded the revenues by s366 ,4s7; but the revenues exceeded the current expenses and inter est by S58,5ls312, an amount more than three-fifths as great as that of the total outlays which aggregated s95,1 ,192,799. In other words, the states. taken as a group, are paying, from their revenues, all their current expenses and interest and more than three fifths of their out lays.
 REVENUES EXCEED EXPENSES In all but seven of the states the rev enue receipts exceeded the payments for current governmental expenses and in- terest, and in 19 the revenues exceeded the total expenditures for governmental costs, including interest and outlays.
 These 19 states were New Hampshire, Ohio. Indiana Illinois, Minnesota, Iowa,
 North Dakota, South Dakota, Nebraska, Delaware, Virginia, Georgia Florida, Texas, Montana, Idaho, Wyoming, New
 Mexico and Washington. The greatest
 excess, s7,303,2 267 was shown by Illinois Other states in which the excess was
 more than $1,000,OO0 were Minnesota, with
 s, ,9l2 396 Texas, $2,359,O76; Ohio, $2,2O5,- 22s; Washington s1,O76,lO7. The greatest per capita excess of revenues over ex- | penditures, however appears for New Mexico, s1.47; Minnesota, with S1.32 is 1 next in order, and Illinois, with $122 1 stands third
 | The greatest excess of expenditures l over revenues shown for any one state l s21 721 ,264 is that for New York; the sec ond highest excess, 9,4S0, 116. is for Cali 1 fornia; and the third highest, $4O57, 7,3l6 | for Maryland The greatest per capita | excess of expenditures over revenues
 s2.3S, appears for California; the next highest, s3O3 for Maryland; and the third highest. $2.sl, for New York. GOOD ROADS
 The total outlays for permanent inn provement aggregated $95,192,79s Of this amount $30,247,593 or nearly one- | third, was spent for the construction of new roads and the permanent improve ment-such as macadamizing or paving of existing ones. In addition, $12,476,- 1SS was apportioned by the states to their counties, municipalities, and other
 minor civil divisions for use in the construction, improvement and mainte- nance of roads; and a considerable por- tion of this sum was employed in con- struction and permanent improvement The greatest outlays for roads by in- dividual states were reported for New
 York, S9,393,756; California, $6,575, ,260
 and Maryland, $3,723,223. The great est per capita expenditure for construc- tion and permanent improvement of
 roads. however. $2.S2, was made by | Maryland. Only 23 states-the six New
 England states, New York, New Jer-
 sey, Pennsylvania, Illinois, Michigan Wisconsin, Minnesota, Maryland, Ark
 ansas. Louisiana, Idaho, New Mexico,
 Arizona, Utah and the three Pacific states-expended money directly on the construction and improvement of roads
 during the fiscal year but number of
 the other states apportioned sums to
 counties, municipalities, etc, which were spent in the construction and improve ment of roads. Fourteen states, how
 ever reported neither outlays nor ap-