OVERDUE FIRES: 25¢ per dqy per item RETURRIIB LIBRARY MATERIALS: Place in book return to remove charge from circulation records I" ..‘...-~ .. .. u .01 cu. q .u - 'pvoltv- I I...‘. ‘ u M'lu4‘ "’ P, u .~I . . 'u." .' I : ‘ Q 7" o. ~o | I\ '5‘- “e ‘ :h t" ABSTRACT EXPENDITURE PATTERNS AND SERVICES RENDERED BY MICHIGAN TOWNSHIPS, l9h5 - 1958 by Johannes Delphendahl The purpose of this study is to describe and analyze the type of services provided by Michigan townships. It was assumed that townships located near urban centers pro- vide more services than townships in agricultural or northern counties. Special emphasis is directed toward the change of the revenue and disbursement pattern of townships as affected by the costs for additional services provided. A random sample stratified by the geographical loca- tion of the townships was drawn. Thirty-nine urbanized, 1.3 agricultural, and no northern townships were sampled in 1957, and in 1958, A3 urbanized, 1+9 agricultural, and 39 northern townships were sampled. The expenditure patterns and services rendered were analyzed. The data support the assumption that local governments in the urban-rural fringe area provide more services than governments in rural locations. Seventy-two per cent of the urbanized townships, 37 per cent of the agricultural gm up, and hip per cent of the northern townships rendered police protection in 1958. Most of the urbanized townships maintained full-time fire departments while agricultural and northern townships either supported a voluntary fire Johannes Delphendahl department or had contractual agreements with adjacent town- ships or municipalities to provide fire protection. Agricultural and northern townships financed their services almost exclusively through State-collected locally- shared revenues, while 85 per cent of the urbanized town- ships collected prOperty taxes to support the services rendered by the township government. Expenditures for maintenance and construction of roads ranked first percentagewise of all disbursements among all three groups of townships. Disbursements for fire protec- tion and for general administration followed. A second stratified sample was drawn. It contained 5 urbanized, 5 agricultural, and 5 northern townships. State—collected locally—shared taxes increased sub- stantially as sources of revenue from l9h5 to 1958. Property taxes declined correspondingly. The indices of total expendi— tures (19h5 = 100, in constant 1958 dollars) increased at a lower rate for the urbanized townships than those for the agricultural and northern townships. The urbanized townships rendered a greater number of services in 19h5, and added more services between 1945 and 1958 than either the agricultural or northern group. New services provided included: police and fire protection, recreational facilities, and township libraries. Expenditures for road maintenance ranked first. Dis- bursements for fire protection and for general administration Johannes Delphendahl followed. The disbursements of all three township groups followed the same expenditure pattern. The agricultural townships added maintenance of cemeteries, and water and sewer facilities as the only new services between 1945 and 1958. A common characteristic of the disbursement pattern of the northern townships is the large per cent of total expenditures Spent in l9h5 and 1958 for maintenance and con- struction of roads. It can be concluded that these expendi- tures represent the major services performed by the northern towmships. Property taxes are levied by three levels of govern- ment: the counties, the school districts, and the townships or municipalities. The urbanized township levied higher property tax rates on the average than the other two town- ship groups. The county and the school district property tax accounted for the largest part of the total levy. Only two of the sampled townships levied property taxes through— out the entire period analyzed. The services provided by the agricultural and northern townships are duplicated by each of these governments located in Sparsely settled areas. It appears from the data that county governments and township governments should consider the possibility of consolidation of their services. Most of the services rendered by the urbanized townships could be transferred to an adjacent municipality. -..o— I EXPENDITURE PATTERNS AND SERVICES RENDERED BY MICHIGAN TOWNSHIPS, l9h5 - 1958 A THESIS Submitted to Michigan State University in partial fulfillment of the requirements for the degree of DOCTOR OF PHILOSOPHY Department of Agricultural Economics 1961 u- .; H y....' 0.... . 'qO CF . e‘l .- "‘ .\\ .o‘-.“ ACKNOWLEDGEMENTS I Wish to thank Professor Raleigh Barlowe who served 39 my major advisor and who offered valuable suggestions and criticism during the preparation of my dissertation. Professor Barlowe has stimulated considerable interest on my part in the field of Land Economics throughout my graduate study. The advice and suggestions of my Guidance Committee, Professors Richard G. Wheeler, and Lawrence W. Witt of the Agricrtltniral Economics Department,and Professor Harry G. Brainard of the Economics Department, are gratefully acknowledged. I zippreciate very much the financial support I received from.iflne Department of Agricultural Economics while I was engaged in graduate study at Michigan State University. The feljxmvship granted to me from the Charles H. Hood Foundation, Boston, Massachusetts, during 1956 and 1957, was of great help to me and was much appreciated. I would like to extend my thanks to the staff of the Michigan Municipal Finance Commission, to the staff of the Department of Public Instruction, to the county officials and to the township supervisors for their cooperation. Last, but not least, I would like to express my deep gratitude to my wife, Renate, for her constant encourage- ment and her tireless efforts of typing the initial draft of my dissertation. ii m... . 4 ... ,a - . In" . H xv v p“ u . u o . . N o A tr e §\~ o - ’Iu a-\ fin. IV TABLE OF CONTENTS IIJTRODUCTIONO O 0 0 O O O 0 O O O O 0 O O O O 0 Objectives. 0 0 O O 0 0 O O O 0 O O 0 O 0 o O O The Sample 0 0 O 0 O 0 O O O O O O 0 O O 0 O 0 0 Source of Data. . . . . . . . . . . . . . o . . LITERATURE REVIEW 0 O O O C o O 0 9 O O O 0 0 0 ANALYSIS OF THE FINANCIAL STRUCTURE OF 150 TORWSHIPS IN MICHIGAN FOR FISCAL YEARS 1957 ANDlgSSOoooooooooooooooooo History of Michigan”s Tax Structure since 1945. Number of Local Governments in Michigan, 1952 and 1957 o o o o o o o o o 0 Aggregate Revenue and Expenditures of Michigan TOWI’IShipS. o o o o o o o o o o o o o o o 0 Number and Kind of Services rendered by Town- ships in Michigan in 1957 and 1958 . . . . . The Revenue Patterns of the sampled Townships in1957and1958oooooooo o no The Disbursement Patte erns of Townships in 1957 and1958000000000.0.0.0...0 Relationship of the major Services to Total DiSbursementoooooooooooooooco Debts of the Urbanized Townships. . . . . . . . CHANGE OF SERVICES PROVIDED BY MICHIGAN TOWNSHIPS FROM l9h5 TO 1958. . . . . . . . . . Revenue Patterns of Townships, 19A5-1958. The Property Tax Index. . . . . . . . . . . tate-Collected Locally—Shared Taxes as Source of Revenue. . . . . . . . . . . . . . . Index of State-Collected Locally-Shared Taxes Received by Townshi s, 19A5= lOO. Disbursement Pattern of Se ected Michigan TOWDShiPS 1945,1950,1953. 1957, 1958 Urbanized Townships . . . . . . . . . Agricultural Townships. . . . . . . . Northern Townships. . . . . . . . Expenditures per 81, 000 of Assessed Valuati Average Total Expenditures and Average per Capita Expenditures . . . . . . . . . . . O 0 O 0 CI). 0 0 iii 59 59 6h 67 76 8h 91 92 101 103 105 106 126 136 138 139 1A8 155 159 1590 Chapter VI TABLE OF CONTENTS (continued) CHANGES IN THE PROPERTY TAX RATES, AND THE RELATIVE IMPORTANCE OF THE COUNTY, SCHOOL DISTRICT AND COUNTY LEVY, 1945 TO 1958. . . . The Total Property Tax Levy. . o . . The Importance of the County, School and Township Property Tax Urbanized Townships. . Agricultural Townships Northern Townships . . SUMMARY AND CONCLUSIONS. BIBLIOGRAPHY . APPENDIX . 0 O O 0 0 iv 0 Rate. 0 0 O O O O O 0 O O O 0 000000 0 O O O Page 160 161 168 168 170 172 17h 179 154 :- (l'l (0-: ul’ l Table 10 ll 12 13 1h LIST OF TABLES Population of Selected Urbanized, Agricultural, and Northern Counties, l9h0, 1950, 1958 and 1960; Population Changes 1940-1950, 1950-1958 and Per Cent of Urban Population . . . . . . . Population Density of Selected Michigan Counties in 1940, 1950 and 1958, (Persons per Square Mile 0 O O O C O O C O O O O O C O O 0 O C 0 0 Areas of Selected Michigan Counties, in Square Ivliles O O O O O O O O O 0 O O O O O O O 0 O O 0 Number of Farms and Proportion of Land in Farms, IVIiChigan 1935-1954 0 o o o o o o o o o o o o 0 Number of Farms and Land in Farms in Urbanized, Agricultural, and Northern Counties and Town- ships of Michigan, 19h5, 1950, 195A. . . . . . Number of Local Governments in Michigan, 1952 and 1957 O O O O O O O 0 O O O O O O O O O O 0 Aggregate Revenue of Michigan Townships in 1957. Aggregate Expenditure of Townships in Michigan, in 1957, by Character and Object . . . . . . . Aggregate Expenditure of Townships in Michigan, in 1957, by Function . . . . . . . . . . . . . Aggregate Capital Outlay of Townships in MiChigan,1957ooooo00000000000 Number of Townships Sampled in 1957 and 1958 . . Services Provided by Townships in Michigan, 1957 and 1958. O O O O O O O O O O O C O O O 0 Number and Per Cent of Townships Performing a Service, in Michigan, 1957 and 1958. . . . . . Property Tax Collection in Michigan, and Distribution to Local Governments, 1957, in Dollars and Per Cent of Total Revenues . . . . Page 13 1h 15 65 71 72 73 75 76 77 79 85 I" 'u. a . . I“ An. .— Table 15 16 17 18 19 2O 21 22 23 24 25 26 LIST OF TABLES (continued) State-Collected Locally-Shared Taxes as Percen- tage of Receipts,Stratified Sample of Town- ships in Michigan, 1957 and 1958 . . . . . . . Sundry Receipts, as Per Cent of Total Receipts Urbanized Townships, 1957 and 1958 . . . . . . Sundry Receipts as Per Cent of Total Revenue, Agricultural Townships, 1957 and 1958. . . . . Disbursements as Per Cent of Receipts of Selected Michigan Townships in 1957 and 1958 . Number of Townships Reporting Police and Fire Protection, 1957 and 1958. . . . . . . . . . . Average Disbursement of Agricultural and Northern Townships for Police Protection in 1957and1958ooooo000000000000 Services which Required the Highest Per Cent of Total Disbursement, Urbanized Townships, 1957 and 1958 O O O O O O O O o 0 O O O O O O O O 0 Services which Required the Highest Per Cent of Total Disbursement, Agricultural Townships, 1957and1958oooooooo0.00.0... Services which Required the Highest Per Cent of Total Disbursement, Northern Townships, 1957 and 1958 O O O O O O O O O O O O O O O O O O 0 Year and Number of Series of Bonds Issued by Urbanized Townships in Michigan. . . . . . . . Amount and Index of Tax Collection in Michigan by State and Local Governmental Units, 19th- 1958,(192+h=100)00000000000000 Index of Property Tax Collection, and State— Collected Locally-Shared Taxes, Urbanized Tovmships, 19h5-1958 (19h5 = 100). . . . . . . Index of Property Tax Collection, and State- Collected Locally-Shared Taxes, Agricultural TOMShipS, 19h5‘1958 (1945 I 100). a o o o o 0 vi 87 88 9O 93 9h 96 98 99 100 102 10k 108 112 (etu- ' . 9-» LIST OF TABLES (continued) Table Page 28 Index of Property Tax Collection, and State— Collected Locally-Shared Taxes, Northern Townships, 1945-1958 (1945 = 100) . . . . . . . 114 29 Types of Revenues of Selected Urbanized Town- ships in Michigan, in Per Cent of Total Receipts, 1945. 1950. 1955, 1957, 1958 . . . . .118 50 Types of Revenues of Selected Agricultural Town- ships in Michigan, in Per Cent of Total Receipts, 1945, 1950, 1955, 1957, 1958. . . . . 121 51 Types of Revenues of Selected Northern Town- ships in Michigan, in Per Cent of Total Receipts, 1945, 1950, 1955, 1957, 1958. . . . . 125 52 Services Provided by Townships in Michigan. . . . 152 55 Disbursements for Poor Relief, Calvin Township, 1945-1958, in Constant 1958 Dollars and as a Percentage of Total Disbursements . . . . . . . 149 55-1 Expenditures Per 31,000 Assessed Valuation of Selected Michigan Townships in 1958 . . . . . . 159 a 55-2 Average Total Expenditures, and Average Per Capita Total Expenditures of Selected Town- Ships in. 1950 o o o o o o o o o o o o o o o o o 159 d 55-5 Percentage Change of Average Population Increase, Average Total Expenditures, and Average Per Capita Expenditures of Selected Townships, 1950-1958 0 o c o o o o o o o o o o o o o o o o 159 9 55-4 Average Total Expenditures, and Average Per Capita Total Expenditures of Selected Townships in 1958 0 o O o o o o o o o o o o o o o o o o o 159 f vii n "‘4 0 LIST OF TABLES (continued) Table Page 54 Index of Pupils in 1958 and Number of School Districts, 1945 and 1958 within Selected Urbanized, Agricultural, and Northern Townships in Michigan . . . . . . . . . . . . 162 55 Range of School District Levies within Selected Urbanized Townships, 1958, in Mills. 0 O O O O O O O O O O O 0 O O O O 0 165 56 Average Total Property Tax Rates of Selected Urbanized, Agricultural, and Northern Townships in Michigan, 1945 and 1958, in Mills. . . . . . . . . . . . . . 166 57 Index of Mills and Actual Rates Levied by School Districts Located Within Selected Urbanized Townships in 1958 (1945 = 100). . . 169 58 Change in Tax Rates of the County and School Districts, 1945 and 1958 (in Percentage POin-ts) O O O O C O O O O O I O O O O O O O O 171 vii a LIST OF MAPS AND FIGURES Map Number 1 Michigan State Economic Areas, 1950. . . 2 Location of Urbanized Townships sampled, MiChigan, 1957 e o o o o o o a o o o o 3 Location of Agricultural Townships sampled, NIiChigan, 19570 0 o o o o o o A Location of Northern Townships sampled, Michigan, 1957 . . . . . . . . o . . . 5 Urbanized Township: Portsmouth, Bay County, 1957 . . . . . . . . . . . . . 6 Urbanized Township: Genesee, Genesee County, 1957 . . . . . . . . . . . . . 7 Urbanized Township: Summit, Jackson 0011111237, 1957 o o o o o o o o o o o o o 8 Urbanized Township: wyoming, Kent CQ‘mty’ 1957 O O O O O O O O O O O O O 9 Urbanized Towmship: West Bloomfield, Oakland County, 1957 . . . . . . . . . 10 Typeuowaarming Areas in Michigan, 1957, and Location of the Agricultural and Northern Townships sampled . . . . . . Figure Number 1 State-Collected Locally—Shared Taxes as a Percentage of Total Receipts, Urbanized Townships, l9h5 and 1958 . . 2 StateuCollected Locally-Shared Taxes as a Percentage of Total Receipts, Agricultural Townships, 19A5 and 1958. 3 State-Collected Locally-Shared Taxes as a Percentage of Total Receipts, Northern Townships, 1945 and 1958. . . A Average Property Tax Levy of Urbanized, Agricultural and Northern Townships, l945andl958.........oo.. viii 28 30 32 33 34 35 36 37 127 131 134 167 .1352; 4v 0‘- Table 10 ll 12 13 LIST OF APPENDIX TABLES Disbursements of Portsmouth Township, Bay County, in Michigan 1945 to 1958, in Constant 1958 DOllars O O O O O O O O O O O C O O O O O O O O O DisbursementscE'Genesee Township, Genesee County, in Michigan 1945 to 1958, in Constant 1958 Dellars C O O C C O O O O O O O O O O O O O O O O Disbursements of Summit Township, Jackson County, in Michigan 19h5 to 1958, in Constant 1958 Dellars O O O O O O O O O O O O O O O O O O O O O Disbursements of Wyoming Township, Kent County, in Michigan 1945 to 1958, in Constant 1958 DOIIarS O O O O O O O O O O O O 0 O O O O O O O O Disbursements of West Bloomfield Township, Oakland County, in Michigan l9h5 to 1958, in Constant 1958 DellarSO O O I O O O O O O O O O O O O O O O Expenditures for Services Rendered by Portsmouth Township, Bay County, in Michigan 19h5 to 1958 as a Percentage of Total Disbursements. . . . . . Expenditures for Services Rendered by Genesee Township, Genesee County, in Michigan 1945 to 1958 as a Percentage of Total Disbursements . . . Expenditures for Services Rendered by Summit Township, Jackson County, in Michigan 1945 to 1958 as a Percentage of Total Disbursements . . . Expenditures for Services Rendered by Wyoming Township, Kent County, in Michigan 1945 to 1958 as a Percentage of Total Disbursements . . . Expenditures for Services Rendered by West Blooms field Township, Oakland County, in Michigan 19h5 to 1958 as a Percentage of Total Disbursements. . Disbursements of Calvin Township, Cass County, in Michigan 1945 to 1958, in Constant 1958 Dollars . Disbursements of Carmel Township, Eaton County, in Michigan 1945 to 1958, in Constant 1958 Dollars . Disbursements of Newark Township, Gratiot County, in Michigan 1945 to 1958, in Constant 1958 DOllarS O O O O O O O O O O O O O 0 O O O O O 0 0 ix 18A 185 186 187 188 189 190 191 192 193 194 ' 195 196 Table 14 15 l6 l7 18 19 2O 21 22 23 24 25 LIST OF APPENDIX TABLES continued Disbursements of Wheatland Township, Hillsdale County, in Michigan 1945 to 1958, in Constant 1958 DOIIars O O O O O O O O O O O O C O I C O ‘0 Disbursements of Grant Township, Huron County, in Michigan 1945 to 1958, in Constant 1958 Dollars. Expenditures for Services Rendered by Calvin Town- ship, Cass County, in Michigan 1945 to 1958 as a Percentage of Total Disbursements. . . . . . . . Expenditures for Services Rendered by Carmel Town- ship, Eaton County, in Michigan 1945 to 1958 as a Percentage of Total Disbursements. . . . . . . Expenditures for Services Rendered by Newark Town- ship, Gratiot County, in Michigan 1945 to 1958 as a Percentage of Total Disbursements . . . . . Expenditures for Services Rendered by Wheatland Township, Hillsdale County, in Michigan 1945 to 1958 as a Percentage of Total Disbursements. . . Expenditures for Services Rendered by Grant Town- ship, Huron County, in Michigan 1945 to 1958 as a Percentage of Total Disbursements. . . . . . . Disbursements of Marion Township, Charlevoix County, in Michigan 19A5 to 1958, in Constant 1958 DOllars O O O O O O O O O O O O O O O O O O Disbursements of S00 Township, Chippewa County, in Michigan 1945 to 1958, in Constant 1958 Dollars. . . . . . . . . . . . . . . . . . . . . Disbursements of Gladwin Township, Gladwin County, in Michigan 1945 to 1958, in Constant 1958 DOllar3. O O O O O O O O O O O O O C O O O O O O Disbursements of Riverton Township, Mason County, in Michigan 1945 to 1958, in Constant 1958 DOllars O O O O O O O O O O O O O O O O O O O O O Disbursements of Goodwell Township, Newaygo County, in Michigan 1945 to 1958, in Constant 1958 Dellars. . C O O O C O O O O O O O O O O C O C O 197 198 199 200 201 202 203 204 205 206 207 208 Table 26 27 28 29 30 LIST OF APPENDIX TABLES continued Expenditures for Services Rendered by Gladwin Township, Gladwin County, in Michigan 1945 to 1958 as a Percentage of Total Disbursements . . Expenditures for Services Rendered by Marion Township, Charlevoix County, in Michigan 19A5 to 1958 as a Percentage of Total Disbursements. Expenditures for Services Rendered by 300 Town- ship, Chippewa County, in Michigan 1945 to 1958 as a Percentage of Total Disbursements. . . . . Expenditures for Services Rendered by Riverton Township, Mason County, in Michigan 1945 to 1958 as a Percentage of Total Disbursements . . Expenditures for Services Rendered by Goodwell Township, Newaygo County, in Michigan 1945 to 1958 as a Percentage of Total Disbursements . . xi 210 211 212 213 - u... I 1.. "g, 1 ~... I ~ . I.‘.. - '-' I‘~ ' I " ."' ‘1‘ I. ._ : . u... .‘_ 'e ~ . n | n ‘- . -_‘1 ._-. ‘ . I”. 9‘- u .l .. \ e s ‘ 'II ‘. I ‘ N CHAPTER I INTRODUCTION Suburbanization has been a leading land use problem in Ndchigan throughout the postwar period. Population growth, continued concentration of pOpulation in metropolitan areas, rising real incomes, and high family mobility prompted by kdghway improvements and widescale ownership of automobiles Imve helped create this problem. High consumer's purchasing power has brought increased demand for nonfood commodities, larger and modern houses located in suburban developments, automobiles, home furnishings and recreational facilities. The ability of large sectors of the population to acquire automobiles for family transportation res accelerated the development of subdivisions and "bedroom" satellite cities. Popular demand for single—floor houses on large lots with additional outdoor Space around the house and rapid population growth have accelerated the demand for land fin'nonagricultural purposes. Other demands for nonagricultural lends have come with our growing need for school buildings, Increational facilities, roads, expressways, and general servi ce are as . Approximately 10 per cent of the surface land area of Me United States is now used for nonagricultural purposes.l/ Estimates about future demand for nonagricultural land call ¥ l/ Cf. Raleigh Barlowe, "Our Future Needs for non Farm Lands", Yearbook of A riculture l 58, Washington, United States Department of igricuIture, I958, p. 474. 1 . ‘ r .... l . - u' -. «A. , o . ,c'nl 2". 4 .... n no. .- ..-o. ,. - - n o.- ‘ 'u. .4“ 1‘ . .‘ It ‘ . '\ - h.‘ u 9". " ¢-' . .' 'n-. . 9.5: I... .‘ o. _ . ' I .__ H . ‘- ' ' --._ - - ‘ ‘ p. .- '-I ‘d 'I 5 'a u. - I ‘- 0‘ 3 ."~ - ‘U- l O H, 5‘- 0.: .‘\. s’; ' I V. . . I N V q l ’I .u I n ‘A . h ‘Q ixxr at least "7.6 million additional acres of residential land for a population of 225 million" and "for all transpor- tation purposes about 40.4 million acres in 1975"»g/ This Observation suggests an increment in demand for nonagricultural land associated with a shift of agricultural land to nonagri- cultural purposes, especially in view of higher prices paid per acre for land resources utilized for nonagricultural purposes. Estimates of future demand for nonagricultural land use vary over a wide range. The results depend to a large extent on the underlying assumption made with regard to population trends. Clawson estimated that "the area within cities and other urbanized areas would rise from about 16.5 million acres in 1950 to about 30 million acres in 1980".2/ Clawson pointed out, however, "if the increased urban areas were to have a lower average density - say 2,500 persons per square mile - about 39 million acres would be required by 1980".l/ Suburbanization has been most important around the cities of southern Michigan. Jensen's observations of 1955 indicated considerable "ribbon developments" of residential and semi- commercial dwellings around the cities of southern Michigan.&/ The spreading of residential and small business establish- ments can be envisaged in a certain pattern. 3/ Barlowe, 9p. cit., pp. 476-477- 1/ Marion Clawson, R. Burnell Held, Charles H. Stoddard, Land for the Future, Baltimore, The Johns Hopkins Press, 1960, p. 0 &/ Clarence W. Jensen, The Effects of Urbanization of Agricultural Land Use in Lower Michigan, unpublished Ph.D. dissertat on, c 1gan tate n vers ty, 1958, p. 3. ITarmers sell lots along the front part of their farms, lots located along highways, and continue to operate smaller farm enterprises or buy additional land adjacent to their "back" acres. Another alternative which some farmers choose is to operate the curtailed farm with the anticipation of selling the rest of their farms for subdivisions or of selling single lots at a later date at more favorable prices. Cash funds obtained in this way enable the farmer either to buy another farm at a different location or to invest in non-farm enterprises. The transition from rural townships into urbanized residential sections was accelerated by the rapid growth of the pOpulation. POpulation data for the townships are not“ available for non-census years. Therefore, pOpulation changes within counties will be used as measure of pOpula- tion increase. The p0pu1ation figures of the counties of the subsample indicate that important changes have occurred. (Table 1) Oakland county is an outstanding example of pOpulation in movement. From 1940 to 1950 the population increased by 55.9 per cent and from 1950 to 1958 by 59.3 per cent. The p0pulation of Genesee county increased by 18.9 per cent from 1940 to 1950 and by 31J3 per cent from 1950 to 1958. The population increase reported for Kent county for the twotime intervals was 17.0 and 17.3 per cent respectively. A similar pOpulation trend occurred in Jackson county. In o‘. 4 Table 1 Population of Selected Urbanized — Agricultural — and Northern Counties, 1940, 1950, 1958 and 1960; Population Changes 1940 — 1950, 1950 - 1958 and Percent of Urban Population 1960 1958 1950 1940 Urbanized Counties Bay 107,012 102,000 88,401 74,981 Genesee 374,313 355,800 270,963 227,944 Jackson 131,994 126,200 107,925 93,108 Kent 363,187 338,100 288,292 246,338 Oakland 690,259 631,000 396,001 254,068 Agricultural Counties Cass 36,932 35,000 28,135 21,910 Eaton 49,684 46,500 40,023 34,124 Gratiot 37,012 34,800 33,429 32,205 Hillsdale 34,742 35,100 31,916 29,092 Huron 34,005 34.100 33.149 32.584 Northern Counties Charlevoix 13,421 13,800 13,475 13,031 Chippewa 32,655 32,000 29,206 27,807 Gladwin 10,769 9,500 9,451 9,385 Mason 21,929 21,500 20,474 19,378 Newaygo 24,160 24,500 21,567 19,286 1 'jTable I - II, Estimated Michigan Urban Population by Counties, 1940. 1950, and 195 New urban includes unincorporated urban places which are excludedin the old urban definition. Source: 1958 data: 1950 data: 1940 data: Michi an Statistical Abstract, Second Edition I958, Bureau of Business and Economic Research, Michigan State University, 1958, Table I, 4. County and City Data Book, 1956, Bureau of the Census U. S. De artment of Commerce ; tem - , a e , pp. 3 - 3. County Data Book, 1947. Bureau of the Census, U. S. Department of Commerce, I957, pp. I9: — 20‘ 8. ll u. Table 1 continued Urbanized Counties Bay Genesee Jackson Kent Oakland Agricultural Counties Cass Eaton Gratiot Hillsdale Huron Northern Counties Charlevoix Chippewa Gladwin Mason Newaygo ml—‘I—‘I—‘H \nxlvwoooa \OO\O\OO Howflm O \l'\l (n30) O\ l—‘N U'Il—‘HW I—' \O\lO\l—'\n O wuuomw l-‘N NO-P‘O‘MP O \OOl-‘NN H wwOON O O\O\n0\+‘ O 000 occur O\\I\n\10\ #flwmm I NWWN O \oarq~rw O racrutoe- 43.5 63.1 N.A. 51.6 14.3 ’Percent Percenta e Chan e of Urban Po ulation I9EO-5O 1956-93 195827 1958 I9§O 63.0 74.5 56.8 73.7 72.5 i. \n0\\n0\0\ \)\O\n\o+" Cunt-KOO awarded? 0 O HNOOVQ\n NWWN o oo EDI-”(XL 1'4?sz wU‘lo 03%.) Mb) N.A.= not available a. this county, population increased 15.9 per cent from 1940 to 1950 and 16.9 per cent from 1950 to 1958. In Bay county population changes were the greatest between 1940 and 1950 with 18.0 per cent while the increase from 1950 to 1958 was 15.3 per cent. The increase in population of the agricultural counties ranged from 1.7 to 28.6 per cent for the period of 1940 to 1950 and from 2.9 per cent to 24.2 per cent from 1950 to 1958. For both time intervals Cass county reported the highest percentage change with 28.6 (1940 to 1950) and 24.2 (1950 to 1958) per cent. This increment is considerably larger than in the second ranking Eaton county, in which the p0pu1ation changed 17.3 per cent and 16.3 per cent, respectively. Cass and Eaton counties are adjacent to the metropolitan areas of Kalamazoo and Lansing. The geographical location of these two counties might explain the relatively large increment compared with other agri— cultural counties. In Hillsdale county a 9.7 percent increase and 10.0 per cent increment occurred for the periods from 1940 to 1950 and 1950 to 1958, respectively. Gratiot and Huron counties experienced a relatively small change of the p0pu1ation. Gratiot county p0pu1ation increased 3.8 per cent from 1940 to 1950 and 4.1 per cent from 1950 to 1958. Huron county reports a p0pu1ation increment of 1.7 per cent and 2.9 per cent for the two time periods. The increase in population in the northern township counties ranged from 0.5 to 13.6 per cent for the period from 1950 to 1958. Newaygo county, the most southerly located of the northern counties, had an 11.8 per cent increase in p0pu1ation from 1940 to 1950 and an increment of 13.6 per cent for the years 1950 to 1958. It is interesting to observe that the population of Chippewa county increased 5.0 per cent from 1940 to 1950 and 9.6 per cent from 1950 to 1958. Chippewa county includes the city of Sault St. Marie in the northwestern part of the Upper Penninsula. The p0pu1ation increase might also be correlated with the installation of a military air base in the county. The counties of Charlevoix, Gladwin, and Mason experienced increments of population ranging from 0.5 to 5.0 per cent. The county estimates for 1958 based on Department of Health figures were the best source avail- able at the time of this study. The state estimates for 1958 were_high but they are roughly comparable with the 1960 Census figures. (Table 1) Persons per square mile is another measure of p0pu— 1ation change. The increments of p0pu1ation density can be depicted from Table 2. P0pulation increases and p0pu1ation density per square mile are highly correlated, hence similar trends of both p0pu1ation measures can be observed. Oakland county reports the highest percentage change and Bay county the lowest percentage change of p0pu1ation 1". n ‘I. . It . "I N‘ x» .0- A _, “a ) '0- pal ' fl .1: vv .‘..'.D "u! 0 No“ i Fl. .4 as ‘) density. In this respect, it is interesting to note that Oakland county has an area of 877 square miles and Bay county 446 square miles. (Table 2) Changes in p0pu1ation density between 1940 and 1958 are indicated by Table 2. The growth pattern of the population is distinctively different between the urbanized, agricultural, and northern townships. The p0pu1ation density of Oakland county increased 59.3 per cent from 1950 to 1958, and 55.9 per cent during the time period from 1940 to 1950. Change of p0pu1ation density is not of the same magnitude in the other sample counties as in Oakland county. Genesee county reports an increase of 31.4 and 18.9 per cent from 1950 to 1958, and from 1940 to 1950 respectively. Population growth in Bay, Jackson, and Kent counties ranged from 15.7 to 18 per cent during both periods of time. Thoughtme land area of Oakland county is almost twice as large as that of Bay county, three times as many people were living on a square mile in Oakland county in 1958. If one relates these figures to the absolute density of p0pu1ation, considerable p0pu1ation congestion may be claimed for Oakland county. The p0pu1ation density of the agricultural townships suggests an entirely different population trend than within the urbanized strata. All five counties report a population Population Density of Selected Michigan Counties in Table 2 1940, 1950 and 1958, (Persons per Square Mile) Persons per Percentage Square Mile Urbanized Counties Change Bay 229 198 168 15.7 18.0 Genesee 553 421 354 31.4 18.9 Jackson 179 153 132 17.0 15.9 Kent 392 334 286 17.4 17.0 Oakland 720 452 290 59.3 55.9 Agricultural Counties Cass 72 58 45 24.1 28.6 Eaton 82 71 60 12.7 17.3 Gratiot 62 59 57 5.1 3 .8 Hillsdale 58 53 48 9.4 9.7 Huron 42 4O 39 5.0 1.7 Northern Counties Charlevoix 33 33 31 O 3.4 Chippewa 20 19 18 5.3 5.0 Gladwin 19 19 19 O 0.7 Mason 44 42 39 4.8 5.7 Newaygo 29 25 23 16.0 11.8 Source: 1958 Data: Michigan Statistical Abstract, Second 1950 Data: 1940 Data: Edition 1958; Bireau of Business and Economic Research, Michigan State University, Table I, 5. County and City Data Book 1956, Bureau of the Census U. S. De artment of Commerce, 1957, TaBIe 2, pp. I58-I53, Item 1—16. County Data Book, Bureau of the Census, U. S. De artment of Commerce, 1947: pp. 191}- 8. m: -..I 5“ 10 Table 3 Area of Selected Michigan Counties, in square miles Urbanized Counties Bay 446 Genesee 664 Jackson 705 Kent 862 Oakland 877 Agricultural Counties Cass 488 Eaton 567 Gratiot 566 Hillsdale 601 Huron 822 Northern Counties Charlevoix 414 Chippewa 1580 Gladwin 508 Mason 493 Newaygo 857 d! ll (lensity ranging from 42 to 72 persons per square mile. Comparing these figures with the range for the urbanized counties, from 179 to 720 persons per square mile, it is easy to envisage the effects of urbanization in the more heavily populated counties. Considering the percentage change of population density, however, the range is 5.0 to 24.1 per cent for the period from 1950 to 1958. The northern counties are sparcely populated in comparison with the southern counties, as suggested by Table 2. In the northern counties the number of persons per square mile ranges from 19 to 33 persons. Changes in population density are relatively small. Mason county reports a 4.8 per cent increase and Chippewa county a 5.3 per cent increment from 1950 to 1958. During 1950 and 1958 there was no change in density of population, and between 1940 to 1950 only an unimportant increase was reported. The p0pu1ation picture in Newaygo county is somewhat different from the other northern counties. The number of persons per square mile increased from 1950 to 1958 by 16.0 per cent and from 1940 to 1950 by 11.8 per cent. Newaygo county is located north of the Kent county metropolitan area with the city of Grand Rapids. Newaygo county reportsaalarger population increase than the other northern counties which might be explained by a spilling over effect of population from Kent county. 12 The rapid growth of population combined with a rise in real income generated an increase in demand for dwelling units in suburban and urban fringe areas. Land resources used for agricultural purposes were shifted to nonagri- cultural uses, to be utilized as building lots, streets and service areas. Therefore, the change in number of farms and area in farms shall be discussed. According to a 1940 measurement, the land area of Michigan consists of 36,494,160 acres. (Table 4) The number of farms declined from 175,589 in 1945 to 138,922 in 1954, or 20.9 per cent. During the same period, however, the pr0portion of the total land area in farms declined only 5.3 percentage points. These figures indicate that the size of farms increased from 1945 to 1954 and that only 5.3 per cent of farm land was shifted to nonagri- cultural uses. Hathaway observed that farms selling less than $2,500 worth of farm products declined 27.5 per cent in number from 1949 to 1954. The north experienced a decrease of 24.0 per cent while the south had a 29.0 per cent decline. Commercial farms which sold more than $2,500 worth of farm products increased by 1.0 per cent from 1949 to 1954.2/ 2/ Dale E. Hathaway, Michigan Farm Economics, No. 186, Department of Agricultural Economics, Michigan State University, July 1958. 13 Table 4 Number of Farms and Pr0portion of Land in Farms, Michigan 1935-1954 1954 1950 1945 1940 1935 Farms, number 138,922 155,589 175,589 187,589 196,517 per cent, 1945:100 79.1 88.6 100.0 106.8 111.9 A proximate L d Area, acres :7 36,494,160 Proportion in Farms, per cent Of Land Area 4501 A701 SOoh #904 50.2 1/ Based on the 1940 complete re-measurement of the United States. Changes since 1940 represent changes in boundary, actual changes in land area due to the construction of reservoirs, etc. Source: State Table l, 1950 United States Census of Agriculture Bureau of the Census, U. S. Department of Commerce. v.01 \. 14 The 1954 Census figures were the best data available at the time of this study. The 1959 Census data published recently indicate a continued decline of land area in farms, as well as a decrease in number of farms. The proportion of the total land area of Michigan in farms declined from 45.1 per cent in 1954 to 40.5 per cent in 1959. About 1.6 million acres of farm land shifted to nonagricultural uses between 1954 and 1959. This change in land use reduced the total farm acreage by 10.2 per cent. The total number of farms in Michigan declined 19.5 per cent between 1954 and 1959. Without further explanation, this statement could lead one to the conclusion that Michigan's farms diminished at an accelerated rate. The 1954 and 1959 Census data, however, are not comparable without some consideration of the change in definition of a "farm".é/ Michigan lost 3,649 farms as a result of the change in the Census definition of a farm between 1954 and é/ Cf. Richard G. Wheeler, Michi an Farm Economics, N0. 216, Department of AgriculturaI EconomIcs, MicHigan State UnIversity, January 1961, pp. 2-4. Definition of What the Census Calhaa."Farm": In 1959, each place operated as a unit of 10 acres or more was counted as a farm if sales of agricultural products totaled $50 or more; units of less than 10 acres were counted as farms if farm product sales totaled $250 or more. The 1954 count of farms did not include a place of less than 3 acres unless the value of farm product sales exceeded $150, but it did include places of 3 acres or more if the value of farm production, other than home gardens, totaled $150 or more. 15 1959. After adjusting the 1959 data according to the new definition, the number of Michigan farms declined by 17 per cent between 1954 and 1959-1/ Wheeler observed that the number of small commercial farms with sales under $2,500 declined by two-thirds, but that the number of farms with sales of $10,000 or more increased by 50 per cent. Structural changes occurred during the last decade within the agricultural sector of the economy. The more important aggregate measurements of change are summarized in Tab1e5. The urbanized townships report a decline in number of farms from 1945 to 1954 ranging from 6.2 per cent in Portsmouth township (Bay county) to 75.9 per cent in the township of west Bloomfield (Oakland county);y With the exception of Portsmouth, the number of farms located in the sample townships declined at a higher rate than the number of farms of the county in which the township is located. In west Bloomfield township in Oakland county, the number of farms declined by 75.9 per cent. The proportion of land in farms in Oakland county declined 62.2 per cent from 1945 to 1954. In Kent county, the land in farms declined 17.1 per cent; but for wyoming township in the same county, a 46.4 percentage decrease occurred. In Genesee county, land in farms declined 33.5 per cent 2/ Wheeler, 9p. cit., p. 3. §/ Township data for 1959 are not yet available. 16 Table Number of Farms and Land in Farms in Urbanized, Agricultural, 5 and Northern Counties and Townships of Michigan 1945, 1950. 7 Percentage Number of Farms County and Township Urbanized Townships Bay County 2,3h9 Portsmouth 182 Genesee County 3,275 Genesee 156 Jackson County 2,306 Summit 42 Kent County 3,769 wyoming 127 Oakland County West Bloomfield Agricultural Townships Cass County 2,103 Calvin 163 Eaton County 2,790 Carmel 175 Gratiot County 2,498 Newark lh6 Hillsdale County 2,907 Wheatland 188 Huron County 3,52h Grant 152 195k 2 . 842 201. 3.691 212 2,85h 9O h.302 1h9 2.06h 3,107 35-11 75 2,269 152 3.107 178 2,816 16h 3,925 206 3.716 165 2,966 19h 4,816 3h8 2.737 72 5,28h 289 h,05h th 2,h65 196 3.326 206 3.0h1 187 3.329 192 3.803 188 Change 1945 to 1954 AL/l95h - combined with Orchard Lake. EJ.l/»5/ Source: Washington, D. C. ’ and 2/ 19h5 and 195h data not comparable, because data of several townships were combined. Count Data - 19h5: County Data Book 19h7; 1950: County Data Book 1952; l95h: County Data Book 1956. Bureau of the Census, U. S. Department of Commerce, I tem 119-133 0 Township Data - Michigan Agricultural Census by County and‘Minor Civil Divisions, Bureau of the Census,-U. S. Department of Commerce, Washington, 17 Table 5 continued Land Area in Farms, Percentage 5 County and Township Total Acres Change 1954 I950 1945 I945 to I95; Urbanized Townships Bay County 203,000 231,000 238,000 -14.7 Portsmouth 11,500 12,138 12,077 -11.8 Genesee County 272,000 293,000 319,000 -14.7 Genesee 9,001 11,047 13,532 -33.5 Jackson County 320,000 353,000 369,000 -13.3 Summit 6,967 10,190 9,514 -26.8 Kent County 364,000 388,000 439,000 —17.1 Wyoming 5,791 7,242 10,815 —46.4 Oakland County 238,000 285,000 357,000 -33.3 West Bloomfield 4,445 6,260 11,759 -62.2 Agricultural Townships Cass County 245,000 253,000 259,000 - 2.3 Calvin 17,803 15,912 19,214 - 2.1 Eaton County 323,000 334,000 334,000 - 6.1 Carmel 20,210 19,642 22,054 - 8.0 Gratiot County 312,000 323,000 331,000 — 5.7 Newark 20,220 20,522 22,247 — 9.1 Hillsdale County 327,000 341,000 365,000 -10.4 Wheatland 19,026 19,814 23,528 -19.1 Huron County 480,000 481,000 494,000 - 2.8 Grant 19,718 18,551 20,781 - 5.1 18 Table 5 continued Number of Farms and Land in Farms in Urbanized, Agricultural, and Northern Counties and Townships of Michigan 1945, 1950. 1954 Percentage County and Township Number of Farms Change 1945 to 1954 Northern Townships Charlevoi County 758 976 992 — 23.6 Marion27 208 107 99 {111 . 03/ Chipp a County 999 1,154 1,445 - 30.9 80037 123 110 156 - 21.2 Gladwin Co ty 1,074 1,145 1,306 - 17.8 Gladwi 177 120 135 / 31.04/ Mason County 1,327 1.491 1,574 - 15.7 Riverton 220 245 255 - 13.7 Newaygo Cou ty 2,028 2,156 2,244 - 9.6 Goodwel 111 63 56 7 98.22/ 1/1954 - combined with Orchard Lake. §/, 2/' 5/' and 2/1945 and 1954 data not comparable, because data of several townships were combined. Source: Count Data - 1945: County Data Book 1947; 1950: County Data Book 1952; 1954: County Data Book 1956. Bureau of the Census, U. S. Department of Commerce, Washington, D. 0. Item 119-133. Townshi Data - Michigan Agricultural Census by County and Minor Civil Divisions, Bureau of the gensus,lU.hS. Department of Commerce, Washington, . C. 95 . 19 Table 5 continued Land Krea In Farms, Percentage County and Township Total Acres Chan e 1954 1950’ 719§5 I945 to 195; Northern Townships Charlevoi County 111,000 123,000 133,000 - 16.52/ Mario 32,543 13,991 12,481 {160.7 Chippira County 175,000 187,000 199.000 - 3.8 800 16,852 14,199 16,873 - 0.1 Gladwin C nty 153,000 154,000 162,000 — 5.65/ Gladwi 27,062 20,638 17,377 % 55.7 .Mason County 155,000 165,000 170,000 - 8.8 Riverton 20,086 21,708 * 21,431 - 6.3 .Newaygo Co ty 230,000 238,000 238,000 - 3.4 Goodwel 15,225 10,515 9,241 7 64.82/ u,‘ a. “'1 4'1 : 20 while in Genesee township a 55.2 per cent decrease occurred. In Summit township in Jackson county the land in farms declined 26.8 per cent. The rate for all of Jackson county was a 13.3 per cent decrease. Portsmouth township in Bay county had an 11.8 per cent decline which is 2.9 per cent lower than the 14.7 per cent decrease of the entire county. The percentage change of land in farms in the agri- . cultural counties range from 2.3 to 2.8 per cent. The change within the agricultural townships located in the agricultural counties ranged from 2.1 per cent to 19.1 per cent. Calvin township in Cass county reports a change of land area of 2.1 per cent while for the entire county a 2.3 percentage is reported. The land area in farms declined 8.0 per cent in Carmel township. In contrast, Eaton county had only a 6.1 per cent decline. In Gratiot county, the land area in farms declined 5.7 per cent but in the township of Newark, in the same county, it declined 9.1 per cent. The largest decline of land in farms occurred in Hillsdale, county which experienced a 10.4 per cent decrease. In the township of Wheatland, in Hillsdale county, a 19.1 per cent was recorded. Huron county reports a 2.8 per cent decline and Grant township in the same county a 5.1 per cent change. If one compares the structural changes which affected the agricultural sector of the economy of the urbanized and agricultural township strata, the considerably larger decline of land area in farms within the urbanized strata 21 becomes evident. Land resources shifted to nonagricultural uses, presumably largely to residential lots, industrial sites, service areas and roads. Changes of land area in farms in the northern counties cannot be determined from the census classification. Several townships are combined into one reporting unit. In early census publications all townships were listed as separate administrative units. Therefore the rate of change of land in farms within the counties will be considered the sole measurement. Charlevoix county reports the highest decline with 16.5 per cent followed by Mason county with 8.8 per cent, Gladwin county with 5.6 per cent, and Chippewa and Newaygo county with 5.8 per cent and 5.4 per cent respectively. It should be noted that in four counties the land area used for agricultural purposes accounts for only 41 to 49 per cent of the total as compared with a range of from 78 to 91 per cent in the agricultural townships. Only 17 per cent of the land area 0f Chippewa county is in agricultural land use. Objectives of the Study The dynamic process of Suburbanization generates numerous problems for township governments. In Michigan this type of local government was designed originally at a time when most of the state was sparcely populated and Opportunities for communication were extremely limited. Transition from an agricultural to an industrial society and concentration of population in metropolitan areas has 22 brought additional problems for many townships. A hypothesis may be advanced to the effect that sub- urbanization leads to more demand for services from local governments and that this pressure causes urbanized townships to provide a larger variety of services than the more rural townships. Following this line of reasoning suburbanization normally causes an increase in the total expenditures of townships and requires higher taxes to finance the additional costs of the new or improved services. With the progress of the suburbanization in southern Michigan, it appears that many townships which are now agricultural in nature and many other townships which are already partially settled by suburban residents must expect higher taxes and local government expenditures. Emphasis in this study is on the past developments in expenditures and local government services provided by a sample of Michigan townships. These trends indicate not only the nature of what has happened in recent years but also provide some indications of events to come. The following hypotheses will be tested specifically: 1. Townships provide a greater number and a wider variety of services in urban than in rural areas. 2. Average total and average per capita disbursements of the urbanized townships are higher than those of the agricultural and northern townships. 5. With increased urbanization, townships depend to a 22 a larger extent upon the general property tax as a source of total revenues to finance township, school district, and county functions. 4. The general property tax has declined in relative im- portance as a source of revenue but has increased in absolute terms, especially in the urbanized townships as compared to agricultural or northern townships. 5. Tax rates levied by townships in urban areas are higher than in the agricultural and northern areas. The Sample The sample used for this study is based on a sample of Michigan townships originally drawn for a study of tax trends in Michigan. The initial sampling procedure is reported in "Michigan Tax Trends as Related to Agriculture".2/ The major criterion for selection of the original sample of agricultural townships in 1940 was that 90 per cent or more of the total p0pu1ation of the townships was classified in the census as "rural farm p0pu1ation". The sample was further stratified through the elimination of townships with a large part of their area in public ownership. Also excluded were townships in which forests predominated as a land use. A further stratification was considered necessary. Townships receiving large amounts of severance tax money were eliminated because the severance 2/Denze1 C. Cline, Michigan Tax Trends as Related to Agrigulture, Michigan Agricultural Experiment Station, Special Bulletin No. 501, 1940, pp. 54-59. rt- u. \l ‘1 VxK. 23 tax returns permitted the townships to lower the property tax proportionally more than those townships which were not subject to severance tax payments. After all these stratifications, the sample contained 167 townships. The sample lacked a satisfactory geographical distribution, however. Therefore an additional 33 town- ships were chosen. Eighty per cent or more of the popula- tion of these townships were classified as rural. At a later date the Department of Agricultural Economics, Michigan State University, used the original sample for a study of prOperty tax trends.l9/ Several modifications were made to account for changes in the economic structure of Michigan. From the original sample of 200 townships every fourth was selected. Fifty urbanized townships were added. The term urbanized means adjacent to a metropolitan area. Supplementary townships located north of the Bay City - Muskegon line were selected to obtain data from the forested and recreation-oriented. townships of northern Michigan. The township sample of the study reported here con- sisted of 43 urbanized, 49 agricultural and 39 northern tmwnships. Map No. 1 illustrates the threefold stratification cm the townships. The metropolitan state economic areas ¥ 1 '9/William H. Heneberry and RaleighBarlowe, Property Tax Trends Affectin Michi an Farmers, Michigan Agricultural Iqmriment tat on, pec1a u etin 421, 1958. u...‘ s. . .okd are south of the Bay City — Muskegon line. The concentra- tion of these metr0politan centers is found in the south- eastern part of the state. The impact of metropolitan areas uponthe organization of the agricultural sector is summarized by Jensen: urbanization means "... to include the full variety of urban and urban—type develop- ments such as residential site plattings, streets, service areas and roads, industrial uses of land for factory sites, roadside shops, stores, filling stations, drive-in theaters, recreation area developments, and any other nonagricultural uses to which agricultural lands may be put. ... it includes also the many home sites, or rural residences, that may be found out beyond any platted or developed residential area which may or may not be contiguous to the city proper."l'y The distribution of the 43 urbanized townships within selected counties is pictured on Map No. 2. Although the following nine counties are located iniiw urbanized area of Michigan, some townships within the boundaries of these same counties were selected as agricultural townships. Townships within these counties were included in the sample to demonstrate the impact of wJensen, can cit., p0 l. Onlonooon I" L.‘ . -_._.-_..! Goa-‘51:"! ' I METROPOLITAN STATE ECONOMIC AREA |:I NONMETROPOLITAN STATE ECONOMIC AREA 7 r.) I .Morquu'c I\L./ \II fairer) I70. 1 MICHIGAN 0 STATE ECONOMIC AREAS , ,‘, :Schoclcrah *~1 Chebcyganf | Presque IsIe *‘T onImorencyi Alpena I I I 4 ______________ OSCOMWIOV“ Muskequn 26 suburbanization upon agricultural enterprises. The 49 agricultural townships are representing the major sector of Michigan's agriculture. (Map No. 3) Urbanized Townships within Selected Counties: County Number of Townships Bay Berrien Calhoun Eaton Genesee Ingham Jackson Kalamazoo Kent Macomb Muskegon Oakland St. Clair Saginaw Washtenaw Wayne \nt-NHmNH-L‘HNW-PHwNw “It ll“ r—zzfl—————v 4 ——-f RAND MENALLY 27 Number in county indicates II , a I .. ., F-—-—l_ IDELTA I 0 Mac: r- —"—. I ,—-‘ $0 I I ' / i ' EuomuczI I 7 I wxscowsnw § \ "“0"!”va 'A: ‘ \ ' Imesqu: uAAmgm g3 I V I 'Ifflm-‘VWI'_ mom- Tip-£747 ' the number of townships included in the sample. LOOSE LEAF OUTLINE MAP MICHIGAN Map N0. 2 0 omomou L Location of Urbanized 600““: I. IJ Townships sampled, 'I__-_ . Michigan 1957 "'°" ' I.- g . —.J "\.. l Iwus\.. . I [um I IR WISCONSIN 4P I. '___' . I .5 -I l CHIPPEWA ‘ C A N A D A Few-omen»! I_ .MAEKTFGE —"I V \ 00 W ArmmA 'I—Tsteo I"°""‘°'I - _. - KALKAsxA ICnAwronoI 0800“ can: Ian. rmvuss' U “IOGEMAW Ilosco IIIImII ' I I Icons» I I M580 ' IEKE— IthI'aLT Icmi jénfilw'lu ° W I I I I I" HURON - _ __ _I__ _____ am a OCEANA-I-AY YGOIMECOSTAI I‘muu Imam. 3 I I I I I wean-I 5.7.7.3. - —1.—- 0 , .Z—I WINTALM ' IoAA‘rIor Ism‘mAw LI I "WEE 7mL" "- i s 2 I I""' ' _.' -_._ ___: 1 -_I I I_ _,_I——-—.re_£u:su 'W’w" I_.-_._.. mAwA IIomA I cumou IsHlAWASSE'f 4 I Ismum I I 1 I I i I ' - L_-__J.._- _. _I. . , . - _ I __,__ _I __IITAKLAID IAAcomq mom Tm Tum I "7'3on —I.wm&sror1 I . 5 I I1 I. 3 I i - _ - - _I. _____ . __. . ___. ”M011 cAquou :Acx—sou —IwAst—:uAlw-I-WAVA:I I . I I— 1 ' 3 I 2 I 4 I CANADA 2 353—] 3111039"?— I smwcn ImuToAEI IgTA'JIEr-I—EBF:£—' IE8!!!“ ' ' i ' I I a NR7: m. ' ' '— top I I "_I‘m" “GI—AS}: ‘1”:"A waerwssr ' "I'ruclé a a "31 m 0.9 A. Thls Map is also available in size 17122 057 a “I? //" 28 — - U I scuomcsAn #1 I I ITII'II‘ ' “I IW‘W"c m] '''' it.“ ‘ wxscous m g \ I I‘ 1 \ Ipnssou: mm Q‘I I) I WWI" no 017—1 .ALPEM ' 0° Ann—m ‘I—1stsoI ”mm I _ I _-_I_-__.._._ MITTMI i I dWHFO—BD I—Imlmtqco 8083‘ “IOOEMAW IIOSOO MIST “I I i i i ! _1 F0-IEKi—IOE5LTIcL—Aifi.-IELTJVRITI—. 5‘7“ I . ""I_ HURON _ _I_ __ I__ I ___I_-_I, aAv ll 3 OCEMMI oImscos1AI_uatuA IMIDLAND' 1 I I I 2 I L IutaIcI-I maze - I _I -—-- 1 -—I E's—ALAI— I355 1101 "“01qu L. 3 I 4 1 , __ msxfifijfiih "I 2 I 2 ' 2 _I_ .J 11 - ' I I_ _I——-—Is—£u:su 'm‘“ I..- __.. OTTAWA . I1—'omA -Icu—u10;- ISHIAWASS I" cum I . . ' 3 ' 1 1 . I 1 I 2 I 1 ' -I_-.._J_.- _. _.I_. I I'o—AKLAND I”°°"4 ALLIOM Tainnv T511011 Ilioum _IlvTuosva I 2 I 2 I 1 I 1 I 2 I I Al—Ium M01 BATIIBUT .FMIt—wl —IwTsu1mwTviAfi-t' 1 ”lgglmlhfififidlnt Idem—us: . W.Ei# . . — '-F a” o - LUCA; INDIANA mm Im T " Number in county indicates the number of townships included in the sample. ILL-:vunvumu ”at In u 54. This Map is also available in size 17 :22 657 I'tmnct I“ *1.- I ,r'" &0 l l I '/ g ‘\ ' samurai I 7 ”m ‘ ‘ ICHROYOAI.‘ l I I I 1 I 2 I I 1 I CANADA 2 I75:— ‘ITIJoEII‘IImm T..- 7,551;ng ' Imam; ‘ llamas. 1 ' ‘ 1 ' 2 1 RAND WENALLY LOOSE LEAF 0mm: MAP MICHIGAN l Map No 0 3 0 I I I A . Location of Agricultural .°'"°'“°°" LI Townships sampled, GOGEBIC L. I Michigan 1957 n.0,. '---—I I“ ' , ' I— . _.J a ./ .'\. L, i... " IvnA;\.. L I "m J WISCONSIN " . I. I Inflow": I Luca I I l—-'_.--' I 1‘“— l - I CANADA . ‘I Atom -I Icmrnm 5A1 08 021 Agricultural Townships within Selected Counties: County Allegan Barry Bay Berrien Branch Calhoun Cass Clinton Eaton Genesee Gratiot Hillsdale Huron Ingham Ionia Number of Townships N F4 F‘\” to A) k'la to +4 AJIA xv +4 F0 29 Countx Isabella Kalamazoo Lapeer Lenawee Livingston Montcalm Ottawa Saginaw Sanilac Shiawassee St. Clair Tuscola Van Buren Washtenaw Number of Townships N F’I‘ V’Ia F4 t-Iu F4 a>zu +4 u> h' All 9 northern townships are located north of the Bay City - Muskegon line. (Map No. A) Number of Northern Townships within Selected Counties: Countv Antrim Benzie Charlevoix Cheboygan Chippewa Clare Gladwin Leelanau Mason Number of Townships 2 2 3 3 3 2 3 2 3 County Marquette Mecosta Menominee Missaukee Newaygo Oceana Ogemaw Osceola Presque Isle Number of Townships ‘” P‘l4 r4 #‘lv r4 F'l4 “IF [/- 30 RAND MQNALLY LOOSE LEAF OUTLINE MAP MICHIGAN I c° ' ” ' am cmc so Map No . 4 . -‘ 3 . Location of Northern .omomoou ‘ Lj . Townships sampled, aoaemc l... I. Michigan 1957 ”on u__-_. i I I L . __., [I r.’ ,/ i o\ivu:;\ ' mm 5 .. ‘ r I "J wuconsxu\"~lI‘.. ' I I Mum; Q I LUCE ! |-—-.'__ - _ - '_.-_ _ .100. 1 1 Ill-Gen I 1 :cfllppggA ‘ C A N A D A ' ' “ ' I Tcfiomcnm ' ‘ J I'D—Wmfll iifi‘r-“L' ILHEKTfiE—"l _____ _. ‘ ‘ Q .. man“ I . a wxscousm 1 g \ ”"'°"‘°°V°AI 'A“ ‘ \ ' irnesou: human ’ Q ‘\ V I 3 IISLE 2 \-_' I 3 Q iWW°"]I'_'TM'oi?-" mm- ' 0 mm MRI—h;- 1318560 Imoneucv ,l 2 I __________ 1'30. mm' ! 2 ' | | I -_-| .__| ___._,_u,_-_-_-_ Wmono Mussauxeq nos- Iocsmw iIOSCO MISTEJ I 1 COMMON I I I I ! 2 ! ! 1 ' am; I‘m— Instr eta-a; jasmii' ° "La-ire 3 i i 1 i 2 i f—L HURON , __n__ _ __ _ .____ _____ am a OCEANAI mm OIM osn 17mm immun- 1 I 4 I 4 l I L wIBCa—I was - "—i FM—‘L—IWFIF'IMINW L‘! I I , I "wield? '—"' l ' . J‘" -.J I !_-_._,_._._.332;a:w==n __. 011mm . Ilouu I'cuu'ron l‘"""”“f ! Istcum I . I ' | J _._i. ' ! ' l__.’M"3"'fiafini| mm 'Taza'i‘r'Tam' Tam." wmmI . ' I ' o l _ _J._-_!_. I ! _I ___... ma nun—lhwuuocI camouu Piaf jfififiinw-rmme / I I . i ! l i ' ! w CAAAAA I 3— Image mm ‘I'aimsral 1:73.»? ‘ Fame“ ltflnltuj ' i ' I I G FORE T ' ' ' ' — ' " ' I Jason—Fatwa! {usrngcn ‘ ingujfififirfaw . . _T'a l - a a Number in county indicates the number of townships included in the sample. _. .. m. 51$ «a m ”a... this Map is also available in am 17 :22 057 08 021 “an: -.\.\ 30 RAND MgNALLY LOOSE LEAF OUTLINE MAP MICHIGAN W Map No . 4 I Location of Northern .°'"°"“°°" . LI Townships sampled, aoocmc L, I” Michigan 1957 n.0,. - ----I I L. . .4 I Ivaus\a. I I WISCONSIN "$I I I IMHOuma Q I W“- I . L. - A r" - ' ' 6” ‘ .I 1 IMER I I ICHIPPEWA ‘ C A N A D A ' I I_.-__, I ITCIIIOOLCBAFT. -__ ,_ 3 I \ IJ Iom u I 'T'u} _ - _I_' IMACKINAC _ I _____ __I ‘ 'I I . l ‘ I I ‘ " WISCONSIN 1 ‘ \ I unicutaovml. A Q \ I I I. I. I meson: mum Q I I I 3 I ISLE 2 \. _ I I 3 Q ’WOIAI_— ' Hair—5 ' "misfi- '- 0 W mfi ' Frame I "”9“" ,l 2 I _A._i_-_!._._ ”‘1" Ion. rmm' I Number in county indicates the number of townships included in the sample. OI“ an 30 ‘0 IO «anus This Map is also available in size 17 :22 SQ ' prong.“ - —'I_"’ I /_‘ s Q33 . I" I ' “is 9% '"INEEI . 2 i I | I -.._- -__ __ _________.-____ mmjimono II-ITssauxseI 38334“ Iocmaw I Iosco I | IA I I A I — - - _ _ - __ — - _ _ __I - . _ _- Aso I—u'x: I'o sou I' a loan III-I- 40"“ 3 I I 1 I 2 I 3 {—1. HURON -_I_-____l__-__. .__.___I, am an ocean I «awn oI necosn TI—muu Imouuna I I I I L. ..... 1 I 4 I 4 I I ._1 tuscou Ismuc - ._ J -- - ' "—I EEF— "—"Efif'Ifi'IsAamAw '—-I I o I mantra—01763.7 "I I ' -I _j""L.I ._I l ._____. __L_.__.Ir:IIIITII"w=en __. OWAWA I IIouIA Icuurou Ismamsszf I [swam I I ' I I I ' I I I I I l— - _ - __.I..... - _. . _ _ - __ _ _ _. ___. omuuo mom tofu-L Tali-I37 Tw'du THEN-LAM FIVINOS‘IO I“ 4 ' I ' I I -_- __'. -__!,_. I I I ._._._. VAII aunfiIIquhTéI cALIIOIIII 'ITAEI'I-IITII' __I.V-l_A-$lTl'I_E-_M.WTWAYIE / I I I I ' . I I CANADA —.—-!_-__..,__.___, _ 7 I - --'_r—. I I auostm I amen —I'EII TERI [fififi— I—Iaouno: alumni . I ' I I ”RIiIWSEAITfiJIMT [am—NOE . YEUI-U:#. .—.-|l ___! I I LUClA; G I" D I A N A mum-s I'm-'0" . a a 657 4 b 08 021 31 To facilitate detailed analysis of township finances and services rendered, a 10 per cent random subsample of the 131 townships was drawn. This subsample was stratified within the same three strata as the larger sample.lg/ The subsample consists of 15 townships equally stratified into urbanized, agricultural, and northern townships. Urbanized townships (see Maps 5-9) within the sub- sample are adjacent to metropolitan areas. Portsmouth township (Bay County) is located southeast of the city of Bay City. Genesee township in Genesee county is situated northeast of the city of Flint. Summit township in Jackson county is located south of the city of Jackson. The township of Wyoming in Kent county is the largest township of the subsample in terms of population. It is located southwest of the city of Grand Rapids. Wyoming became a city early in 1959, after the data of the town- ship services had been collected. The agricultural and northern townships represent a major part of Michigan's agriculture, as can be depicted from Map No. 10. Calvin township in Cass county is situated in the dairy, livestock, and corn area. Carmel township in Eaton county represents dairy farming. The lg/ The random numbers are based on: W. A. Spurr, L. S. Kellogg, J. H. Smith, Business and Economic Statistics, Homewood, 111., Richard D. Irwin Inc., Table 5’39 Po 920 \Is I t —-----.I---= ODIVIP mr r I l I Iq/vco/ww a l l I I In--- ‘* +--ID-..- --.- l ' m E armc'w I 5 l l I —-II-JI_A._---- § § I I l I I I I l L I b--——---I ---L---- In— - I I I l l l l l I I “aha/0n I I A. .. momma I 725w C. WILLIAMS 0., 6 f, A I- ------ .9»me ka 057' (”WP/7'7 9' BAY (DU/V77 I @ J—W MO TROSE 33 _-_ 53 <9 <“ "" " “"7“ ‘ “ I.‘ “Inna MONTROSE THETFORD l FOR EST I o ISVILLE “I“ FLUSHING FLUSHING “fl Map No. 6 Urbanized Township: Genesee County, GENESEE COUNTY Genesee, 1957 ._-_._.._._I_._._-_. Urbanized Township: 34 Map No.7 Sun-nit, Jackson County, 1957 I TOMP/r/A/S E ”PK/NS RI V55 HE R/ET7A WAD‘WZUO Ir-I ___- T If! Bl. If N SANDSTONE L [ON/ ..----.------.‘_ ............ arse/V N1 SPRING HARBOR CONCORD GRASS LAKE 5U M/T W -------- r- Manon/E; HANOVER E PULASK/ Hmoym L/Bf ry snoomm : Nam/[Ll ® I / COLUMBIA g I l l l f M CKSZDN féZDWNTY 35 Map No. 8 Urbanized Township: Wyoming, Kent County, 1957 NELSON | SPENCER COURTLAND PLAINFIELD CANNON ALPINE RAPIDS KENT COUNTY, MICHIGAN i 83* l HIGHLAND l 36 inpNo.9 Urbanized Township: West Bloomfield, Oakland County, 1957 i3 I if, ,I® l LEONARD " ORTONVILLE ADDISON l OX 0RD , . l WHITE “at WATERFORD I LAKE I —— __T‘———_% muoan_ ' , I I Ml FORD I COMMERCE comuzncs 5:» I ® LYON Nov: FARMIN '” <59» OAKLAND COUNTY KEY 1. County Extension Office 2. MSU-O 10. Berkley 18. South Lyon 3. Clawson 11. Lathrup 19. Wixom 4. Madison Heights 12. Westwood 20. Wolverine Lake 5. Hazel Park 13. Bingham Farms 21. Walled Lake 6. Ferndale 14. Franklin 22. Orchard Lake 7. Pleasant Ridge 15. Woodcreek Farms 23. Keego Harbor 8. Huntington Woods 16. Farmington 24. Sylvan Lake 9. Oak Park 17. Northville 25. Lake Angelus 26. Oakland County Hi Fair Grounds 37 Map No . o-TYPE -OF-FARMING AREAS IN MICHIGAN (Areas on a natural- line basis), 1957 L. Ontonouon 80.;fiE---‘, ________ , Chippewa Allfi AICOHO I3 I General Livestock and Corn 1. Dairy, Livestock and Corn 3 Southwestern Fruit, Dairy and Truck I. Dairy, Poultry and Truck I Dairy and General Farming IDairy. Part-Time and Truck 7 Dairy and Cash Crops I Cash Crops and Dairy I- General Livestock and Part-Time . Potatoes and Truck Northwestern Fruit and Dairy Dairy, Part-Time and Potatoes - Forestry. Part-Time and Cattle Cattle. Potatoes and Part-Time - Cattle. Hay and Part-Time Dairy and Potatoes .Dairy. Potatoes, Part-Time Forestry ‘ MICHIGAN Suqnnow 8 Lopeer 2 Joseph ‘ . Agricultural Townships ‘ 0 Northern Townships The 83 counties in Michigan are here grouped into 17 type-of-farming areas as indicated in this map. The “natural" boundaries of these areas do not, how- ever, follow county boundaries.~ but lines representing the influences of soil, climate and markets. 38 township of Newark in Gratiot county, and Grant township in Huron county are located in an area where cash-crop farming and dairy prevail. Agriculture in the northern part of Michigan is of a different type than in the southern counties. Agri- culture, forestry and tourist trade are the major sources of income. Marion township in Charlevoix county is in an area of part-time dairy and potato farming. Soo township in Chippewa county lies in the cattle, hay, and part-time farming area. Gladwin township in Gladwin county can be characterized as an area of general livestock and part-time farming. The northwestern fruit and dairy belt is represented by the township of Riverton in Mason county. Goodwell township in Newaygo county is located in an area of dairy, potato, and truck farming. Source of Data Municipal governments in Michigan are required by law to file copies of their budgets with the Michigan Municipal Finance Commission at the end of each fiscal year.l2/ The form filed is a summary statement of i2-7The Municipal Finance Commission was created by Act 202, Public Acts, l9h3. The powers and duties which were vested previously in the loan board and the public debt commission were transferred to the newly established Municipal Finance Commission. It is charged with the duty of protecting the credit of the state and its municipalities with respect to fiscal questions. The Finance Commission has also the duty of examining the books and the records of any municipality in relation to its obligations. Further- more, the Commission is responsible for the enforcement of the Municipal Finance Act. 39 receipts and disbursements. The receipts are grouped into taxes collected, Stateucollected locally—shared revenues, sundry receipts, and the miscellaneous receipts. The disbursements are classified in various classes. Details wdll be reported in the chapter about the services rendered by townships. The summary statements of all the sampled townships were copied for the fiscal years 1957 and 1958. Data for previous fiscal years were obtained from micro-films at the Michigan Record Center. The data on school district finances originated with the annual statistical and financial reports filed by the superintendent of a school district with the Michigan Department of Public Instruction and with the appropriate County Superintendent of Schools. Tax rates were obtained from township and school districts tax roles. Supplementary data about township finances were ascertained through personal interviews of county treasurers and township supervisors. These officials pointed out some of the urgent township problems and possible solutions. Interviews conducted with County Superintendents of Schools provided information about problems of financing schools in townships and counties. CHAPTER II LITERATURE REVIEW Suburbanization is associated with the change of a land resource from agricultural use to urban utilization. The price offered for a land resource and the economic return obtainable are choice indicators in regard to the utiliza- tion of the land resource. Land resources will shift toward those uses which will generate the highest economic return. This economic phenomenon is defined as succession in land use. Barlowe observed in regard to succession "...whenever changes in the effective demand for different types of land use lead to changes in the use-capacities of the lands available for these uses, the land resources in question tend to shift to their highest and best economic uses unless prevented by institutional barriers, contrary goals, or individual inertia."l/ Successionzniland use is usually a phenomenon occuring in a dynamic economy with rising real incomes and rising levelscfifliving. Land resource deveIOpment is associated occasionally with some undesirable aspects. In the urban- fringe area, subdivisions enclose fertile farm land and the .l/ Barlowe, Raleigh, Land Resource Economics, Englewood Cliff, N. J., Prentice-HalI, Inc., I953, pp. 2I9-220. hO Al farm operator may find it difficult to operate his farm because a road divides his fields. Clearly, individuals may have many objections to land resource development. The naturecfi‘these objections depends on one's attitude and how one’s social and economic status is affected by the land development.g/ Barlowe and Hostetler's study of southwestern Michigan analyzed the development of subdivisions from 1944 to 1958. Six counties, Allegan, Van Buren, Kalamazoo, Berrien, Cass, and St. Joseph were studied. Adverse effects of subdividing landimne given special consideration. The results of the study suggest that 41 per cent of the subdivisions platted between 19A6 and 1956 were developed prematurely. The authors also found that subdivisions located near a metro— politan area deveIOped at a faster rate than those developed in areas farther out.2/ Vargha analyzed the transition of a township in the rural-urban fringe area northwest of Pontiac and Detroit.&/ 2/ Barlowe, Raleigh, "Minimizing Adverse Effects of Major Shifts in Land Use", Journal of Farm Economics, XL, 10. 5, December 1958, pp. l3hl-42. 3/ Barlowe, Raleigh, and John E. Hostetler, "Subdivision Trends in Southwestern Michigan, l9Lh-l958", Euarterly Bulletin, Michigan Agricultural Experiment Station, Mic 1gan State University, East Lansing, Vol. #2, No. 2, November 1959, pp- 379-380. 5/ Vargha, Louis, A., Independence Township: A Township in Transition A Stud of Suburbanization in a Selected Portion of the Rural-Urban Frin e of DaEIand Count Michi an. Unpublished Master's Thesis, Michigan State University, 1958. 42 Between 1950 and 1953, 43 subdivisions were platted, con- taining 900 lots. Approximately 900 acres shifted to a higher use capacity, residential use. Vargha found that contractors bought parcels of land and subdivided them into lots. These buyers constructed houses and tried to sell the finished houses and lots in one transaction. This type of subdivision developed faster than those subdivisions in which building lots were sold and building the house was left to the initiative of the buyer. Only a few houses were built on the purchased lots. The development of subdivisions as individual entities often results in underdeveloped tracts of land located between subdivisions. Increased taxation makes agricultural utilization not feasible since this land is taxed on the basis of its future value as residential area. Walrath studied the impact of urbanization upon the land use pattern in southeastern Wisconsin.2/ Almost 52,000 acres of farmland shifted out of agricultural pro— duction between 1950 and 1955, but only 6,000 acres were subdivided. The remaining acreage was kept idle, or held for speculative purposes to be sold at a later date for subdivisions at higher prices. The change in land use affected farming operations. Additional land was rented 2/ Arthur J. Walrath, Im acts of Cha es in Land Use, United States Department of Agriculture, IRS E3-95, I959. 1+3 and the size of milking herds was increased, but no struc- tural changes of farm organizations were reported. The shift of land resources to nonagricultural uses "trapped" some farms. Farms were surrounded by subdivisions. This change caused problems of trespassing and accessibility to fields. Community problems arise during the transition from a rural to an urban community. Merchants whose business depends entirely on agriculture e.g. farm equipment dealers, have to shift to other lines of business to serve the new residents. Walrath found that sewage disposal was inadequate, in fact many septic tanks proved to be ineffec- tive. walrath concluded that the transition from rural to urban land use should be well planned. Subdivision ordinances should be enacted to guarantee orderly develop- inent. School districts need to be enlarged to give each a larger tax base. Stocker studied the effects of suburban residential deveIOpment on local finances in Wisconsin.é/ This study examines the financial problems of four school districts located in the suburban fringe of Milwaukee, Wisconsin. Farmers favored small school districts "as a means of preventing uneurban population from shifting part of the é/ Frederick D. Stocker, "Some Effects of Suburban Residential Development on Local Finances", Agricultural Economics Research, Washington: U. S. Government r ntlng Office, Vol. IX, No. 2, April 1957. AA cost of education to the owners of a farm property".2/ This intention seemed to be justified as long as urbanization did not occur. Economic pressure, however, brought suburban- ization and the tax base of the school districts proved to be inadequate. Educational programs were limited and the small tax base prevented an expansion of the one room school house. Many districts do not have the possibility of enlarging their tax base by including commercial or industrial properties. Residential property was heavily taxed in order to support the school districts. Stocker concluded that school districts must be consolidated to provide a wider tax base and to ease the tax burden on residential property. Clawson, et.a1., recently estimated the future growth of cities. It is assumed that "centrifugal forces operate not only for residential land use, but also for trade, business and industry."§/ It is suggested that commercial buildings will be built larger horizontally, but lower vertically. The authors project a lower density of land use than presently and consequently an increased effect upon land use requirements. Moore and Barlowe studied the effects of suburbanization upon rural land use in the Lansing, Michigan, metropolitan area. The authors classified 58 per cent of the population 1/ Ibid., p. 51. §/ Clawson, Marion, Burnell R. Held, and Charles H. Stoddard, Land for the Future, p. 115, Baltimore: The Johns Hopkins Press, 1960: I I \ A5 as rural residents.2/ Sixty-six per cent of this group owned less than three acres.l9/ The impact of the nearby metro- politan area seemed to be reflected in the future plans of the full-time farmers. Moore and Barlowe observed in this reapect that subdivision, or sale of the farm, was anticipated by 9 per cent of farmers and rural residents in the Williamston area and 25 per cent in the Okemos area.ll/ The dynamic process of suburbanization probably has effects on land use. It was found that about #5 per cent of the area held by rural residents in the Okemos area and 26 per cent in the Williamston area was classified as idle.l3/ Unused land was a sufficient source of supply for building lots because "about half of the rural residents had moved to land that had been idle for one or more reasons".ll/ Suburbanization and its effects upon the demand for land is conshiered by some authors as a phenomenon which endangers the supply of food, fiber and timber. Holm and Scofield estimated that about a million acres of land are shifted 2/ Howard E. Moore and Raleigh Barlowe, Effects of Sub- urbanization upon Rural Land Use, Michigan Agricultural Experi- ment Station TechniEaIPBulletin 252, 1955, p. 9. lQ/ Ibid., p. 14. ll/ Ibid., p. 17. la/ Ibid., p. 19. ll/ Ibid., p. 19. to yearly to residential and industrial uses, highways, and similar nonagricultural uses.l&/ Clawson, however, pointed out that one has to distinguish between the increase in demand for land and the increase in demand for the products of the land.l§/ Increased application of technology, and other inputs have increased agricultural output 36 per cent from 19h0 to 1956 without an increase of the land area in cultivation.lé/ A substitution of capital for land took place during this period. Bogue estimated that 7.4A million acres of agricultural land would be shifted to nonagricultural uses by l975.l1/ It is assumed that the population of the 1&7 standard metro- politan areas will account for 75 per cent of the total population increase of the United States. The decrease of the agricultural land area is substantial although the shift of land use should be interpreted within the context of increased lfi/ Paul H. Holm and William H Scofield, "The Market for Farm Real Estate" in U. S. Department of Agriculture, Land, Yearbook of Agriculture 1938, Washington, U. S. Government rlntlng ice, , p. 2. .l2/ Marion Clawson, "Land Use and Demand for Land in‘the United States" in Modern Land Policy, Urbana, 111., University of Illinois Press, I960, p. 11. «lé/ William H. Scofield, "Prevailing Land Market Forces" Journal of Farm Economics, Vol. 39, No. 5, December 1957, p. 1503. lZ/ Donald J. Bogue, "Metropolitan Growth and Farm Land", Farm Polic Forum, Ames, Iowa, The Iowa State University Press, Vol. 9, No. 3, Winter 1957, pp. 8—9. u«i1.. A7 productivity per unit of land through the application of additional factor inputs. Clawson argues that the increase of the population has to occur within the city in order "to conservecontribute to the county road commission funds. The contribution is related to the miles of road within the township area and the general maintenance costs of these roads. The data, therefore, are not too conclusive. Highway or street lighting is a service which becomes more important with the progress of urbanization. Sixty-seven ofthe urbanized townships furnished highway lighting in 1957 and 1958. The percentage of agricultural townships providing highway lighting declined 4 per cent from 1957 to 1958. A significant number of northern townships increased their street lighting services. In 1957 about 18 per cent reported furnishing highway lighting but in 1958, 66 per cent provided this service. Maintaining cemeteries is one service generally not recognized as part of the services provided by town- ship governments. About 84 per cent of the agricultural townships maintained cemeteries in 1957 and 1958. Eleven per cent more townships of the urbanized and northern group maintained cemeteries in 1958 than in 1957. Services classified under the category of poor relief are expenditures which the township government extended to persons not receiving any other kind of welfare payments. None of the northern townships sampled provided this service. The data on poor relief are not conclusive since the number of townships within the agricultural group rendering poor relief increased, but 84 declined within the urbanized township. Since welfare payments are highly correlated to the level of employment and local economic conditions no further analysis of this service will be made. Water and sewer facilities are frequently provided by special districts and are therefore not furnished by all townships. About 42 per cent of the urbanized townships, and 35 per cent of the agricultural townshipseue engaged in these activities. None of the northern townships reported water or sewer facilities. The previous analysis of the services rendered by the townships in Michigan in 1957 and 1958 clearly revealed that a larger per cent of the urbanized townships are providing services than either the agricultural or the northern townships. The numerical count of the number of services is not too conclusive without an analysis of the financing of the services. The source of revenue and the disbursement pattern willtm analyzed in subsequent paragraphs. The Revenue Pattern of the Sam led Townships in 1957 and 1958 Aggregate township revenues in 1957 included 318 million of shared taxes, 38 million in general property taxes and $6 million from fees and miscellaneous revenues. The aggregate property tax receipts of the townships accounted for one per cent of the total property taxes collected in Michigan in 1957. (Table 14) School districts received 43 per cent, municipalities 33 per cent, and 85 Table 14 Property Tax Collection in Michigan, and Distribution to Local Governments 1957, in Dollars and Per Cent of Total Revenues TfiOLIS 81133 of Dollars Percent Total Property Tax Revenue 644,132 100.0 Distributed to: State 33,671 5.2 Counties 115,699 18.0 Municipalities 209,383 32.5 Townships 8,030 1.2 School Districts 274,606 42.7 Special Districts 2,743 0.4 Source: U. S. Bureau of the Census, 1957 Census of Govern- ments Vol. III, No. 5, Compendium of’Government Finances, Washington: U. S. Government Printing Office, 1959. Table 46, p. 108. 86 counties 18 per cent of the total property tax revenues in 1957. These data indicate that the townships did not depend heavily upon property taxes. Within the modal group of urbanized townships, State-collected locally-shared taxes accounted between 40 to 60 per cent of total revenues in 1957, and between 40 to 55 per cent in 1958. (Table 15) The spread between the smallest and largest percentages ranged from 21 to 100 per cent in 1957 and from 15 to 100 per cent in 1958. Sundry receipts are an important source of revenue for many townships, ranging from less than one per cent to 37 per cent of total revenue in 1958. For the modal group the per cent ranges between 5 and 10 per cent. Similar results were found for 1957 (Table 16). Eighty-five per cent of the urbanized townships collected property taxes to support the activities and services of their township governments. Property tax collections ranged from 0.1 per cent to 56 per cent of the total receipts in 1957, with the modal group between 35 and 38 per cent. In 1958 four per cent more townships collected property taxes than in 1957. Property taxes constituted a larger per cent of the total receipts in 1958 than in 1957. Property taxes accounted for between 4 and 63 per centcflfthe total revenue in 1958, with a modal group range of 30 to 37 per cent. One explanation of this increment is the impact of the 1958 recession 87 Table 15 State-Collected Locally-Shared Taxes as Percentage of Receipts, Stratified Sample of Townships in Michigan, 1957 and 1958 n , \ Urbanized Agricultural Northern Number of Observations 45 40 49 43 39 40 Range 14} o 8'- 20 e 7" 27 e 9" Alba 1" 74" olf- 67 e 1- 99.8 99.9 100 100 100 100 Median 5005- 5500- 8000- 9000'- 9000- 9000- 54-9 59.9 84.9 94.9 94.9 94-9 Modal Group 40.0- 40.0- 95.0- 95.0- 95.0— 95.0- 54.9 59.9 99.9 99.9 99.9 100 88 Table 16 Sundry Receipts, as Per Cent of Total Receipts Urbanized Townships, 1957 and 1958 __.. ‘— Fiscal Year 1958 1957 Number of Observations 45 40 Per Cent None —— _- l or less 2 1 1.1 - 5.0 7 6 5.1 - 10.0 12 12 10.1 - 15.0 11 5 15.1 — 20.0 4 6 20.1 - 25.0 3 2 25.1 - 30.0 4 4 30.1 and above 2 4 Range 002 " 3702 0.1 "' 31309 Median 10.]. - 1500 10.1 "' 1500 MOdal Gm up 5.1 "' 10.0 501 "' 1000 89 upon the tax revenue of the State of Michigan, and conse- quently a decrease of locally-shared taxes. Receipts classified as revenue from utilities Operated by townships do not reflect the true conditions because some townships included miscellaneous receipts within this classification. One township, Benton in Berrien county, classified revenue from a housing enterprise owned and operated by the township in this category. Thirteen urbanized townships (32.5%), three agricultural townships (6.5%), and five northern townships (12.5%) reported revenue within the category of utilities in 1957. The revenue pattern changed considerably during 1958. Twenty- two urbanized townships (49%), six agricultural townships (12%), and 2 northern townships (5%) reported revenue from utility enterprises in 1958. These data are not conclusive, however, as some townships reported miscellaneous receipts within this category. State—collected locally-shared taxes accounted for larger portions of the revenue of the agricultural town- ships than of the urbanized townships. The modal group ranged between 95.0 and 99.9 per cent of total receipts for both years, 1957 and 1958. The range was from 44 to 100 per cent in 1957 and from 28 to 100 per cent in 1958, as reported in Table 14. Sundry receipts were of minor importance in the agricultural townships. (Table 17) The mode was determined for both years between 1.1 and 5.0 90 Table 17 Sundry Receipts as Per Cent of Total Revenue, Agricultural Townships, 1957 and 1958 _, . -_.- __ __ ~_—- _ . ...—___ _ ~_- - _ Fiscal Year 1958 1957 Number of Observations 49 43 Per Cent —- __ None 4 5 l or less 10 6 1.1 - 5.0 22 17 5.1 - 10.0 9 11 10.1 - 15.0 -- 1 15.1 - 20.0 -- 1 20.1 - 25.0 1 -- 25.1 - 30.0 1 -- 30.1 or above 2 2 Range 0 - 56.8 0 - 40.4 Median 1.1 - 5.0 1.1 - 5.0 MOdal Group 10]. - 500 1.1 "' 5.0 91 per cent, and the range from zero to 40 per cent in 1957, and from zero to 57 per cent in 1958. The northern town- ships generally depended on the State-collected locally— shared taxesfbr most of their revenue. Nineteen townships, or almost 48 per cent reported in 1957 that the shared taxes accounted for 95 to 100 per cent of their revenue. A similar revenue pattern was found in 1958. Shared taxes provided from 67 to 100 per cent in 1957 and from 74 to 100 per cent in 1958 of their revenue. The range is another indicator of the dependence of the northern townships on shared taxes as substantial source of revenue. Sundry receipts were either non—existent or constituted one per cent or less of the total revenue in the majority of northern townships. The Disbursement Pattern of Townships in 1957 and 1958 Townships provide numerous services which are paid either by the State-collected locally-shared taxes, or by the financial resources of the townships. Disbursements were computed as a percentage of the total receipts. The results revealed that in 1957 twenty- one urbanized townships (52%) spent more than their total receipts. In 1958, seventeen townships (38%) exceeded their revenue. A reversed pattern can be observed within the agricultural groups. Fourteen townships (32.5%) disbursed more money than they received in 1957. The number of agricultural townships which spent more money 92 than they received increased to 25 (51%) in 1958. The trend of disbursements in the northern townships is com- parable to that in the agricultural townships. Thirty per cent of the northern townships spent more than their receipts during the fiscal year 1957. During the following year 51 per cent of the northern townships had larger disbursements than receipts. It should be noted, however, that in 1957 the modal group of the urbanized strata ranged between 100 and 105 per cent of the receipts, the modal group of the agricultural townships ranged from 90 to 95 per cent and the modal group of the northern townships was below 65 per cent (Table 18). These results indicate that the majority of all townships accumulated cash reserves which were spent during the fiscal year 1958. This observation applies eSpecially to the northern townships and agricultural townships. The disbursements of the modal group of these strata exceeded the receipts by 30 per cent or more. Accumulated cash reserves from previous fiscal years provide one explanation of disbursements in excess of revenues. Relationship of the Major Services to ota is ursements Administration or general control is the kind of service commonly associated with government. The sample of the urbanized townships shows that the majority of these townships spent between 5 and 15 per cent of their disburse- 93 Table 18 Disbursements as Per Cent of Receipts of Selected Michigan Townships in 1957 and 1958 I! T O W N SfifiH I P S ’Urbanized A ricultural Northern WWW Number of Observations 45 40 49 43 39 40 Range 6909- 7306'- Ll‘503- 33 03- 4:306" 320‘}— 146.4 154.7 211.1 143.8 222.4 158.4 Median 95.0- 100.0- 100.0- 90.0- 100.0- 80.0— 99.9 104.9 104.9 94.9 104.9 84.9 Modal Group 95.0- 100.0— 130.0; 90.0- 130.0; below 99.9 104.9 above 94.9 above 65.0 94 ments for administration in 1957 and 1958. The difference between the lowest and highest ranged from 3 to 27 per cent in 1957, and from 3 to 34 per cent in 1958. A similar disbursement pattern for administration was observed for the agricultural and northern township strata. The hypothesis was stated that urbanized townships have to provide more police and fire protection than town- ship governments inthe agricultural and northern areas. The analysis of the data supports this hypothesis (Table 19). Table 19 Number of Townships Reporting Police and Fire Protection, 1957 and 1958 T U W N S H I P S Urbanized A ricultural NOrthern WWW Number of Observations 39 43 43 49 40 39 Police Protection 25 31 13 18 10 17 Per Cent of Observations '64 72 3O 37 25 44 Fire Protection 38 42 35 43 24 28 Per Cent of Observations 97 98 81 88 60 72 Sixty-four per cent of urbanized townships provided Exalice protection in 1957, and 72 per cent in 1958. This 5153 in contrast to the police protection rendered by the agricultural and northern townships. About one-third of 95 the agricultural townships furnished police protection during 1957 and 1958. Northern townships reported that in 1957 twenty-five per cent, and in 1958 forty-four per cent furnished services connected with police protection. These results, however, do not indicate the real difference of the police protection provided by the urbanized, agri- cultural, and northern townships. The disbursements for police protection provided by 25 urbanized townships were analyzed. Each of these townp ships spent on the average $26,197 for police protection in 1957. The disbursements ranged from a low of $497 to $117,840 with a median value of $15,009. Six townships, Bangor and Hampton in Bay county, Lincoln in Berrien county, Genesee in Genesee county, Grand Rapids in Kent county, and Kimball in St. Clair county reported disburse- ments ($497 - $3,543) which were inadequate to pay for a full-time police officer. Two townships disbursed large amounts of money for police protection in 1957. Waterford township in Oakland county spent $117,840 and wyoming in Kent county reported expenditures for police protection of $89,078. The dis- bursement pattern of Wyoming township for 1958 shows that a comparable amount was spent for police protection. The expenditures of Waterford township for police protection declined in 1958 to $52,732 or 12% of the total disburse- ment. This might be an indication that the large 96 disbursement in 1957 which accounted for 20 per cent of total expenditures of the township was actually a capital outlay instead of a current disbursement. Disregarding the disbursements of Wyoming and Waterford townships, the expenditures for police protection averaged $19,478 in 1957. Seventy per cent of the urbanized townships furnished police protection in 1958. This represents an increase of 12 per cent over the amount of police pro- tection provided in 1957. The average disbursement per township was slightly lower in 1958 with $25,570 but the range extended from $161 to $88,973. Agricultural and northern townships reported dis- bursements for police protection but the average disburse- ments were considerably below those of the urbanized group. (Table 20) Table 20 Average Disbursement of Agricultural and Northern Townships for Police Protection in 1957 and 1958 Avera e Range $937 §953 71957 *1958 Agricultural Townships $292 $330 $43-1,3o4 $10-1,574 Northern Townships 270 210 67-l,l39 15- 839 97 These averages indicate that not enough money was Spent in any township to employ a full-time police officer. Some townships reported that their police protection dis- bursements were spent for liquor law enforcement, super- vision of zoning ordinances and fence viewing. The difference in police protection by urbanized, agricultural, and northern townships is an example of the impact of urbanization upon the level and the cost of services provided by local governments. Succession in land use from agricultural to urban utilization is commonly associated with large cash outlays for streets and sewage systems. The costs for these services are generally paid by the buyers of the real estate rather than by the township governments. This situation assumes a zoning ordinance requiring the paving of streets and establishment of a sewage system for each subdivision. Maintenance of streets and roads requires substantial amounts of money. In Michigan the county road commission performs the work but the townships and municipalities are required to help defray the costs of the work of the commission. It might be assumed that transfer payments from the townships to the county road commission account for a large: per cent of the total disbursements of the commission. The analysis of the stratified data shows that payments to the county road commission in 1957 required the 98 highest per cent of all disbursements in 39 per cent of the urbanized townships (Table 21). Table 21 Services which Required the Highest Per Cent of Total Disbursement, Urbanized Townshipsll957 and 1958 Per Cent of Townships Service 1957l/ 1958 County Road Commission 39 28 Fire Protection 28 30 Administration 13 26 Police Protection 8 7 Health 5 2 Elections 3 - Water-Sewer Systems 3 7 Library 3 - l/Does not add up to 100 due to rounding. Percentagewise, fire protection was the largest expenditure for 28 per cent of the urbanized townships. Administrative services required the highest per cent of total disbursement in 13 per cent of the urbanized strata. Eight per cent of the townships disbursed the largest percentage of their funds for police protection. A shift within this expenditure pattern occurred between the fiscal years 1957 and 1958. Again the three main services provided 99 by the townships - fire protection, transfer payments to the county road commission, and administration - were the chief expenditure for the majority of the urbanized town— ships. Disbursement for fire protection was the highest cost for 30 per cent of the urbanized townships. Twenty- eight per cent of the townships reported their highest disbursements involved transfer payments to the road commission and 26 per cent reported administrative services as their highest cost. Police protection was the largest expenditure percentagewise in 7 per cent of the urbanized townships. The same relationship was found for water and sewer expenditures. Within the agricultural townships, the same general expenditure pattern was reported for the two years observed. (Table 22). Table 22 Services Which Required the Highest Per Cent of Total Disbursement, Agricultural Townships, 1957 and 1958 Per Cent of Townshipg_ Services 1957 1953 County Road Commission 81 78 Administration 12 8 Fire Protection 5 6 Water-Sewer Systems 2 4 Cemeteries - 2 Poor Relief — 2 100 Expenditures for road purposes accounted for the largest per cent oftie total expenditure. Eighty-one per cent of the agricultural townships reported road expenditures as their highest disbursement cost in 1957. The expenditure pattern varied slightly in 1958 when 78 per cent of the townships spent the highest percentage of their expenditures for road purposes. Total expenditures disbursed for road purposes varied over a wide range between 0 and 92.4 per cent in 1957 and between 0 and 84.1 per cent in 1958. The modal group spent between 50 and 60 per cent for road purposes in 1957 but between 40 and 50 per cent in 1958. Two townships reported that the highest percentage of their disbursements WHS' spent for care of cemeteries. One township reported poor relief as its largest disbursement. Disbursements to the county road commission were the largest percentage of total disbursement within the northern township strata in 1957 and 1958. (Table 23). Table 23 Services which Required the Highest Per Cent of Total Disbursement, Northern Townships, 1957 and 1958 _ L r T —; L 1 Per Cent of Townshi 3 Services I957_—-—____—_-_I§33 County Road Commission 73 85 Administration 25 15 Recreation 2 ‘ - 101 About 73 per cent of the townships disbursed the highest percentage of their total expenditures for road purposes in 1957. The modal group spent between 60 and 70 per cent for road purposes. Twenty-five per cent of the northern town- ships list administrative disbursements as their largest expenditure, although the modal group spent only between 10 to 20 per cent of their total disbursement for that purpose. In 1958, expenditures for road purposes consti- tuted the largest percentage of expenditures by 85 per cent of the northern townships. Fifteen per cent of the town- ships reported that their disbursements for administration required the largest percentage of all expenditures. The modal group was not identifiable. Ten out of 39 townships spent between 10-15 per cent, and 9 townships list 20—25 per cent for administrative expenditures. Debts of the Urbanized Townships The impact of urbanization on the financial resources of the urbanized townships is also evident in the amount of bonds outstanding. In fiscal year 1958 twenty-seven out of 45 urbanized townships reported outstanding bonds. These obligations were used by 23 townships to finance expansion of water supply systems, by 7 townships to expand sewer facilities, and by 5 townships for street improvement purposes. One township had bonded itself to purchase voting machines. A number of townships had outstanding obligations 102 issued in the same year for multiple purposes. Six town- ships reported obligations for water supply and sewer systems, and three obtained bonds for water systems and street improve- ment purposes. The majority of the bonds were issued after 1950 (Table 24). Table 24 Year and Number of Series of Bonds Issued by Urbanized Townships in Michigan Year Series of Year Series 6f_- issued Bonds issued issued Bonds issued 1941—45 6 1954 13 1945-50 10 1955 10 1951 7 1956 11 1952 6 1957 20 1953 4 1958 2 The scheduled maturity of the bonds depends primarily upon the purposefbr which they were issued. Generally, bonds for water supply and sewer systems are written for a longer period of time, approximately 25 to 30 years, while bonds for street improvement are issued for shorter periods. A recent study of the aggregate debts of local governments in Michigan indicates that in 1958-60 eighteen per cent, in 1961—65 twenty-three per cent, in 1966-70 seventeen percent, and in 1971 and subsequent years 42 per cent.of the township bonds outstanding in 1957 will be retired.ll/ 41/ Alfred L. Edwards, A Stud of Local Government Debt in Michi an, Technical Study No. 2, Institute for Community Development, Michigan State University, 1960, pp. 37-39. CHAPTER IV CHANGE OF SERVICES PROVIDED BY MICHIGAN TOWNSHIPS FROM 1945 TO 1958 General price levels advanced continuously from 1945 to 1958. The increase of the consumer price index from 76.9 in 1945 to 123.5 in 1958 (1947-49 - 100) provides a measure of this rising price level.;/ Revenues and disbursements were converted to 1958 constant dollars in order that changes in the real level of revenues and dis- bursements would be reflected. Not only the consumer price index increased 61 per cent, but also taxes collected by State and local governments, increased substantially from 1945 to 1958. (Table 25) The revenues from taxes collected by the State increased 173.3 index points while taxes collected by the local governmental units advanced 135.0 index points from 1944 to 1958. Local governments collected $21.1 million more than the State government in 1944. This relationship reversed itself during the following years when the State collected a larger amount of taxes than the local govern- ments. State tax collections increased 52.1 index points from 1944 to 1958 but local tax collection advanced only 24.2 index points. State tax collection increased from l/ Survey of Current Business, Office of Business Economics, Vol. 39, No. 2, February 1959. 103 104 Table 25 Amount and Index of Tax Collection in Michigan by State and Local Governmentalognits, 1944-1958 4 = l (in constant 1958 dollars) Taxes collected by Local government Fiscal Amount Amount Year million Index million Index 1944l/ $281.3 100.0 $302.42/ 100.0 1950 428.6 152.1 375.5 124.2 1955 674.6 239.4 536.2 177.3 1957 771.2 273.7 640.4 211.8 1958 770.1 273.3 710.5 235.0 l/1945 data not available. g/Local taxes are revenue from the general property tax. Michigan Department of Revenue, 17th Annual Report, Lansing, Michigan, 1958, Table 1F, p. 18. Source: Revenue, 15th I957, Table I, p. 180 For fiscal year 1948-58, Revenue, 17th Annual Report, 1958, TablelC, p. 15. For fiscal year l944~47, Michigan Department of Annual Report, Lansing, Michigan, Michigan Department of anslng, 1c 1gan, 105 1950 to 1955 87.3 index points which is a greater rate than local government tax collection which advanced 53.1 index points. State and local tax collections advanced identical index points, 34.3 and 34.5 respectively from 1955 to 1957. This trend continued and local tax collections increased 870.1 million or 23.2 index points from 1957 to 1958. During the same period of time State tax collections actually decreased 0.4 index points. The sales tax diversion amendments actually added to the State taxes while they meant additional revenue for the local governments. It should be pointed out that the above discussion is based on constant 1958 Dollars. Revenue Pattern of Townships,il945-l958 The constitution of Michigan limits the total levy of the property tax to 15 mills which includes the school district and the county levy. A higher levy might be enacted with the approval of the township electorate, but only when there are special circumstances. The law stipulates that these increases of the levy must be for a specific purpose, beneficial to the township, that the total property tax levy may not exceed 50 mills of the state equalized valuation, and that the special milleage levied may not be extended over a period longer than 20 years.3/ 3/ Kenneth Verburg, A Study of the Legal Powers of Michigan Local Governments, Institute for Community Develop- ment and Services, Michigan State University, Technical Study No. 1, 1960, pp. 22-23. 106 Townships may issue special revenue bonds within the limits described by the Revenue Bond Act. The issuance of bonds, however, must be approved by the Municipal Finance Commission. Although Michigan townships receive about two— thirds of their revenue from State collected locally shared taxes, some townships borrowed money in order to finance certain services. Townships in Michigan reported an indebtness of $32.4 million at the end of fiscal year 1959.2/ Fifty-eight per cent of the outstanding debts of the townships were incurred to finance services classified under utility purpose. Cash outlays for water systems, water supply, and street lighting were included in this category. Sewer construction and other sanitary improve— ments accounted for 17 per cent of the outstanding debt. The financing of special assessment required 20 per cent of the outstanding debts of the townships. Street improve- ments, especially installation of curbs and gutters, accounted for most of the special assessments. The remain- ing 5 per cent were used to finance short-term loans, for refunding purpose and miscellaneous improvements.&/ The Property Tax Index The revenue pattern of all Michigan townships changed considerably from 1945 to 1958. The general property tax declined in relative importance as a source of revenue. 1/ Alfred L. Edwards, A Study of Local Government Debt in Michi an, Institute of Community Development, Michigan State University, Technical Study No. 2, 1960, p. 33. Edwards, op. cit., pp. 37-38. 107 It was replaced by State-collected locally-shared taxes. The purpose of the following paragraphsis to analyze the change of the revenue pattern of 15 townships from 1945 to 1958. Each township strata is represented by 5 townships. The sampling procedure is reported in Chapter I. An index of property tax collection, and an index of State- collected locally-shared taxes was computed, 1945 = 100. The property tax collection of the urbanized townships declined at various rates (Table 26). Portsmouth township reported in 1950 an index of 1.7 indicating a decline of 98.3 per cent. The property tax collection of Summit township decreased 95.9 per cent. The index of property tax collection of West Bloomfield stood at 16.2 in 1950. This indicated a decrease of 83.8 per cent. Genesee and Wyoming townships reported the smallest decline with 74.7 and 40.0 per cent reapectively. Genesee and Summit town- ships did not collect property taxes in 1955 and 1957. The index of the property tax collection of Portsmouth township advanced 1.4 index points from 1950 to 1955 and then declined 0.4 index points in 1957. The property tax collection was insignificant in monetary terms, except in 1945 when $1,785 were collected. The property tax accounted for less than one per cent of the total revenue of Portsmouth township except in 1945 when 39 per cent of the total revenue were derived from this source. 108 Table 26 Index of Property Tax Collection, and State-Collected Locally—Shared Taxes, Urbanized Townships, 1945—1958 1945 = 100 (in constant 1958 dollars) Township Portsmouth Genesee Property ILocally *Property *Locally tax shared tax shared Year collection taxes collection taxes 1945 100.0 100.0 100.0 100.0 1950 1.7 643.3 25.3 1078.1 1955 3.1 789.7 0.0 1597.8 1957 2.7 834.6 0.0 1697.9 1958 0.1 822.3 645.8 1641.5 Table 26 continued 109 Township Summit Wyoming ’West Bloomfield Property ’Locally Property Locally IProperty LocaIIy tax shared tax shared tax shared Year collection taxes collection taxes collection taxes 1945 100.0 100.0 100.0 100.0 100.0 100.0 1950 4.1 829.5 60.0 970.9 16.2 735.5 1955 0.0 1186.3 113.2 1384.4 35.2 1075.6 1957 0.0 1262.7 133.5 1438.7 276.9 837.5 1958 88.6 1217.8 132.0 1333.4 291.8 807.3 110 The index of the property tax collection of Genesee township reached 645.8 index points in 1958. During 1955 and 1957 no property tax was collected for township purposes. Property taxes provided $45,358 or 36.5 per cent of total revenue in 1958. A similar trend is reported for Summit township. Property tax revenues amounted to $13,994 and an index of 88.6 in 1958. Summit township did not collect a property tax in 1955 and 1957. wyoming township in Kent county collected the largest amount of prOperty tax among all townships sampled in 1945 as well as in 1958. Property tax revenues amounted to $177,453 in 1945 and to $234,290 in 1958. The prOperty tax index of these local governments advanced during the same period of time 32 index points, althoughit had drOpped 40 index points from 1945 to 1950. A similar trend in property tax revenues can be observed for the township of West Bloomfield. The prOperty tax index increased continuously from 1950 to 1958, or a total of 191.8 index points from 1945 to 1958. The index reached 16.2 points in 1950. The property tax trend of the urbanized townships can now be briefly summarized. Portsmouth discontinued the property tax and relied upon State collected locally shared taxes as main sourceof revenue. Genesee and Summit townships did not collect property taxes in 1955 and 1957 but levied taxes in 1958. wyoming and West Bloomfield's property tax 111 advanced continuously since 1950 though it had dropped from 1945 to 1950. Four of the urbanized townships collected property taxes in 1958. The property tax index ofthe agricultural town— ships followed a similar trend to that of the urbanized strata. (Table 27) Four townships reported a sharp drop in property tax collections, ranging from 0.1 to 17.0 index points from 1945 to 1950 (Table 27). The prOperty tax index of Grant township in Huron county decreased 8.9 index points from 1945 to 1950, but increased 204.6 index points in 1958. The property tax index of Calvin township in Cass county increased 15.8 index points from 1950 to 1958. During the same period of time the index of Carmel township increased 33.2 index points although the index had dropped to 6.0 in 1955. Newark- (Gratiot county) and Wheatland- (Hillsdale county) township did not levy the property tax after 1945. Grant township seems to be a special case. Its property tax index increased 195.7 index points from 1945 to 1958. This increment is the largest within the agricultural strata. PrOperty tax revenue increased from $538 in 1945 to $1,591 in 1958. The index of the property tax collection of the northern strata does not suggest a trend which would be similar to the urbanized or agricultural strata (Table 28). Each township sampled appears to be a special case. The property tax index of Marion township indicated cyclical 112 Table 27 Index of Property Tax Collection, and State-Collected Locally-Shared Taxes, Agricultural Townships, 1945-1958 1945 = 100 (in constant 1958 dollars) Township Calvin CarmeI Property Locally Property Locally tax shared tax shared Year collection taxes collection taxes 1945 100.0 100.0 100.0 100.0 1950 17.0 838.9 10.2 1274.4 1955 22.9 958.0 6.0 1369.9 1957 33.4 1007.0 22.1 1458.2 1958 32.8 1014.1 43.4 1406.9 l/N.A = not available. 113 Table 27 continued Township Newark WheatIand Grant ’Property Locally Property ‘Locally Property Locally tax shared tax shared tax shared Year collection taxes collection taxes collection taxes 1945 100.0 100.0 100.0 100.0 100.0 100.0 1950 1.5 1274.9 0.1 1273.5 91.1 1273.1 1955 000 120108 0.0 137907 12906 116200 1957 N.A.l-/ N.A 0.0 1468.1 126.2 1236.8 1958 0.0 1221.0 0.0 1416.5 295.7 1193.4 114 Table 28 Index of Property Tax Collection, and StatewCollected Locally-Shared Taxes, Northern Townships, 1945-1958 1945 = 100 (in constant 1958 dollars) Township Marion Soc Property Locally Prdperty Locally tax shared tax shared Year collection taxes collection taxes 1945 100.0 100.0 100.0 100.0 1950 6.1 1277.5 260.0 1321.3 1955 50.0 1239.7 13.3 1775.7 1957 40.6 1319.6 656.3 1869.9 1958 42.9 1273.3 1043.8 1812.6 115 Table 28 continued L ‘Township, Gladwin Riverton “Goodwell Property Locally Property ‘Lccally Property Locally tax shared tax shared tax shared Year ~collection taxes collection taxes collection taxes 1945 100.0 100.0 100.0 100.0 100.0 100.0 1950 10.6 1276.5 74.5 1275.2 48.6 257.0 1955 67.6 1202.3 50.7 1243.2 86.1 194.4 1957 75.0 1290.0 1.1 1436.8 126.5 207.0 1958 64.6 1240.9 0.0 1276.9 123.5 199.7 116 fluctuations of the property tax collection. Property tax revenue amounted to $1,214 in 1945, and declined to $74 in 1950, or an index of 6.1. The index reached 50.0 points in 1955 and then declined to 40.6 points in 1957 and increased slightly to 42.9 points in 1958. The property tax revenue of Soc township increased 1,030.5 index points from 1955 to 1958. Between 1945 and 1950 the property tax index advanced 160.0 points but declined in the following five years to 13.3. Gladwin township reports that its property tax index increased by 74.4 index points between 1950 and 1957, but declined 10.4 points in 1958. The property tax collection of Riverton township declined 98.1 per cent from 1945 to 1957 and no property tax was collected in 1958. The property tax index of Goodwell township moved in a corresponding way as the property tax index of Gladwin township. The decrease of the index from 1945 to 1950 was followed by an increase up to 1957 and then showed a small -3.0 index points— downward movement by 1958. The overall trend of the property tax of the northern townships from 1945 to 1958 can be summarized in the follow- ing way. The property tax collection had declined from 1945 to 1950 and then either decreased or increased depending on the local requirements for additional revenue. The declining percentage importance of the property tax as a source of revenue in the urbanized Michigan 117 townships is depicted in Table 29. The findings reported are comparable to the movement of the trend of the index of the property tax collection. The property tax accounted for approximately 40 per cent of the total revenue of Portsmouth and Genesee townshipsin 1945. Summit, Wyoming, and West Bloomfield townshipsrelied to a larger extent on the pro- perty tax as source of revenue than the townships which were mentioned previously. In 1945 the total receipts of Summit township were composed of 65 per cent of property tax Wyoming and West Bloomfield depended almost entirely The group of revenue. on the property tax as source of revenue. urbanized townships which were mentioned first did not collect the property tax between 1950 and 1957. Summit and Genesee township levied the property tax in 1958 but Portsmouth tubxvnship reported no property tax receipts at all. Wyoming township levied the property tax during the The prOperty tax accounted In the entire period of observation. for about 81 per cent of the total receipts in 1945. Period from 1950 to 1957 the property tax constituted from 31 to 38 per cent. of the total revenue. Property taxes accounted for approximately 44 per cent of the total receipts in 1958. Wyoming township is an example of a local govern- me ht which relied continuously on the property tax as source of revenue rather than depending largely on the State- c 011 e cted lo cally-shared taxes . 118 Table 29 Types of Revenue of Selected Urbanized Townships in Michigan, in Percent of Total Receipts, 1945, 1950, 1955, 1957, 1958 Property Locally tax Shared Sundry Township Collection Taxes Receipts Utilities Bay County Portsmouth 1945 38.7 56.7 4.5 1950 .2 98.3 1.5 1955 .2 84.9 14.9 1957 .2 97.4 2.4 1958 """"'" 9903 07 C3enesee County Genesee 1945 40.8 42.8 16.4 1950 2.1 95.5 2.3 1955 """" 9005 995 1957 —-—— 93.6 6.4 1958 36.5 50. 11.9 0.8 .IElckson County i3ummit 1945 65.2 34.6 .2 1950 .9 94.9 4.2 1955 ""“""' 9103 608 108 1957 92.5 7.5 1958 9.8 71.9 5.8 12.5 Kent(bmmy wycming 1945 80.9 9.1 10.0 1950 30.9 56.1 12.9 1955 37.6 51.5 10.9 1957 37.2 44.9 17.9 1958 43.9 49.6 6.5 Oakland County W. Bloomfield 1945 78.4 19.6 2.0 1950 7.7 87.7 4.5 1955 7.6 58.4 33.9 1957 42.1 31.8 26.1 1958 35.8 24. 30.3 9.1 119 Table 29 continued W Miscel- Cash Balance Disburse- 1aneous Begin Endfi ments Bay County Portsmouth 1945 108.3 88.8 119.5 1950 67.0 70.6 96.4 1955 75.9 81.4 94.5 1957 92.1 101.1 91.0 1958 101.6 86.2 115.4 (3enesee County Genesee 1945 72.1 94.2 77.9 1950 7.3 41.4 65.9 1955 109.2 48.0 161.7 1957 57.1 3.0 154.7 1958 15.7 43.6 72.0 Jackson County 1945 97.7 102.9 94.8 1950 24.4 33.1 91.3 1955 26.1 26.2 99.9 1957 46.4 25.5 120.9 1958 14.7 14.0 100.7 Kent County VWyoming 1945 70.9 98.5 72-3 1950 7.1 7.1 99.9 1955 15.5 11.8 103.7 1957 20.5 35.2 85.3 1958 40.7 11.0 129.8 Oakland County W. Bloomfield 1945 61.4 41.3 120.0 1950 64.0 81.1 82.9 1955 21.0 7.2 113.9 1957 18.7 24.1 94.6 1958 18.9 34.5 84. 120 The prOperty tax constituted a part of the revenue of West Bloomfield township from 1945 to 1958, but accounted for a smaller percentage than has been observed for Wyoming township. The difference is particularly evident for the years 1950 to 1955 in which property tax levies provided about eight per cent of the revenue of West Bloomfield township. It can be concluded that the property tax declined }oercentagewise as source of revenue in the urbanized town- sllips during the period of time from 1945 to 1958. A similar trend of the property tax as source of rwavenue can be observed for the agricultural and northern s13rata (Tables 30 and 31). All townships depended upon the {Derperty tax as major source of revenue in 1945. Other :scrurces of revenue, especially State—collected locally— ISIlaIEd taxes, became the principal source of revenue after 1191+5. Three agricultural townships - Calvin, Carmel, and C“Pant - collected the property tax continuously during the EBIrtire period of observation. Newark and Wheatland town- ship discontinued levying the property tax. Calvin town- ship in Cass county reported property tax collections rang- illg; from 12 per cent in 1955 to 27 per cent in 1958. A r"31.a’c;ively high percentage, 18.5 per cent, of the total reVenue of Grant township in Huron county was derived from th e property tax. 121 Table 30 Types of Revenue of Selected Agricultural Townships in Michigan, in Percent of Total Receipts, 1945. 1950. 1955. 1957. 1958 Property Eocally tax Shared Sundry Township Collection Taxes Receipts Utilities Cass County Calvin 1945 92.9 7.1 1950 21.1 78.9 1955 11.6 36.7 1.8 50.0 1957 27.2 62.3 10.4 1958 27.2 63.8 1.5 Eaton County Carmel 1945 77.8 19.1 3.1 1950 3.0 92. 4.6 1955 1.7 92.3 6.0 1957 5.6 90.5 3.9 1958 7.8 62.6 1.4 Gratiot County Newark 1945 52.1 43.9 4.0 1322 '1 32'9 .3 3.7 1957 my 1958 97.7 2.3 Hillsdale County Wheatland 1945 5700 30.7 1204 1950 .1 99.2 .7 1955 "" 9902 .8 1958 ---- 81.0 19.0 Huron County Grant 1945 44.2 47.2 8.7 1950 6.2 92.0 1.8 1955 9.0 86.2 4.8 1957 8.1 85.0 6.9 1958 18.5 79.4 2.1 l/Investment sold a/N.A. = not available Table 30 continued 122 Miscel— Cash Balance Disburse- laneous Begin End_' ments Cass County Calvin 1945 56.2 117.5 38.7 1950 124.2 97.9 126.3 1955 66.3 98.3 68.0 1957 111.2 125.9 85.4 1958 7.4 124.2 109.0 115.2 Eaton County Carmel 1945 167.8 226.7 41.1 1950 126.8 92.8 134.0 1955 49.8 26.6 123.2 1957 47.4 44.4 103-0 1958 28.11/ 30.9 2.8 128.1 Gratiot County Newark 1945 94-3 98.9 95.4 1950 126.3 89.6 136.7 1955 37.9 7.4 130.6 1957 1958 30.6 34.2 96.4 Hillsdale County Wheatland 1945 84.7 77.6 107.1 1950 84.6 139.8 44.8 1955 84.7 131.4 53.3 1957 106.7 84.7 122.1 1958 81.8 103.1 78.6 Huron County Grant 1945 383.2 355.9 127.4 1950 25.9 60.4 65.5 1955 131.8 66.7 165.1 1957 86.5 72.7 113.8 [...] (\J b.) Table 31 Types of Revenue of Selected Northern Townships in Michigan, in Percent of Total Receipts, 1945, 1950, 1955, 1957, 1958 Property 'Locally tax Shared Sundry Township Collection Taxes Receipts Utilities Charlevoix County Marion 1945 76.2 23.8 1950 1.4 92.1 6.5 1955 8.3 63.8 .2 1957 9.0 91.0 1958 9.8 90.1 .1 Chippewa County 800 1945 26.0 74.0 1950 5.8 83.5 10.9 1955 .3 99.7 .1 1957 900 72.8 06 1958 16.7 82.8 .4 Gladwin County Gladwin 19445 7101 23.9 500 1950 2.4 97.6 1955 14.1 84.8 1.0 1957 14.6 84.7 .7 1958 13.3 85.9 .9 Mason County Riverton 1945 66.1 32.2 1.6 1950 9.9 82.8 7.2 1955 7.1 85.1 7.8 1957 ---- 100.0 ---- 1958 """""'" 92.8 702 Newaygo County Goodwell 1945 38.9 58.1 3.0 1950 11.2 88.8 ---- 1955 10.6 35.8 ---- 1957 28.9 70.8 .3 1958 29.0 70.3 .7 124 Table 31 continued 413cc — as 3a ance Disburse- laneous Begin End ments Charlevoix County Marion 1945 191.5 264.1 27.4 1950 .1 80.1 20.0 1955 27.7 30-3 59.9 70.5 1957 71.1 72.9 98.2 1958 72.7 52.4 120.2 Chippewa County Soc 1945 315.0 223.9 190.9 1950 29.3 74.1 55.2 1955 14.8 11.6 103.1 1957 17.6 4.9 8.9 95.9 1958 (borrowed) 10.2 6.3 103.9 Gladwin County Gladwin 1945 89. 6 112.7 76.9 1950 115. 7 162.9 52.9 1955 151. 9 107.1 144.7 1957 112.2 52.8 158.4 1958 54.1 77.5 76.7 Mason County Riverton 1945 390 4 428.6 61 7 1950 45. 5 51.7 93 8 1955 146-3 89.5 156. 8 1957 57. 4 94.5 62.9 1958 96.1 84.3 111.8 Newaygo County Goodwell 1945 174.8 274.8 0 1950 208.9 9.8 299.2 1955 53.7 21.1 26.0 95.1 1957 57.1 66.2 90.9 1958 66.0 26.5 133.8 125 The property tax collections of the northern town- ships did not follow a uniform trend. Each township is a separate case. Property tax revenue requirements were determined by local demand for services or Special financial obligations. The property tax collection of Marion town- ship ranged from 1.4 per cent of total revenue in 1950 to 9.8 per cent in 1958. During the period from 1955 to 1958 the property tax accounted for 8 to 9.8 per cent although the State—collected locally-shared taxes increased 26.3 percentage points during the same period of time. 800 township's property tax collection reached 16.7 per cent in 1958 which was the highest percentage during the period of observation. In 1955 this township depended on State- collected locally-shared taxes for its revenue. The property tax trend for Gladwin township is similar to that of Marion township. Revenues from the property tax accounted for approximately 14 per cent of the total revenue from 1955 to 1958, but only 2.4 per cent of the revenue was derived from the property tax in 1950. Riverton township did not apply the property tax after 1955 although during 1950 and 1955, 9.9 per cent and 7.1 per cent of the total revenue was derived from the property tax. Goodwell township collected the property tax from 1945 to 1958. Revenue from the property tax accounted for 39 per cent of the total revenue in 1945, declined to 11 126 per cent in 1950 and 1955. Approximately one-third of the total revenue was derived from the property tax in 1957 and 1958. This westflmahighest percentage of property tax revenue within the northern township strata. Goodwell town- ship depends for a large portion of its total revenue on the property tax because State-collected locally~shared tax revenues seem to be insufficient. State—Collected Locally-Shared Taxes as S6urce of Revenue In the period of time from 1946 to 1958 transfer pay- ments from the State to local governments increased sub- stantially. This has already been observed during the dis- cussion of the historical development of Michigan's tax structure. The analysis of the revenue pattern of the townships reflects the trend of increased revenue from shared taxes. Within the urbanized strata the State-collected locally- shared taxes ranged from 9 per cent to 57 per cent in 1945, as can be depicted from Figure l. wyoming township received 9.1 per cent dw do rOn: mumfioocm 1308 mo ”:80 Honm 128 Portsmouth township collected 81,7852/ property tax (38.7%) and received $2,619 (56.7%) shared taxes in 1945. (Fig. 1) The total receipts amounted to $4,616 including sundry receipts. In fiscal year 1958, only an insignificant amount of property tax was collected. The shared taxes amounted to $21,537 (99.3%). Genesee township received- 40.8 per cent of its revenue from the property tax, and 42.8 per cent from shared taxes in 1945. Sundry receipts accounted for 16.4 per cent in the same year. Shared taxes received increased only eight percentage points from 1945 to 1958. The monetary increment, however, amounted to $113,516. The property tax contributed $45,358 or 36.5 per cent to the total revenue. The sundry receipts declined as a per cent of total revenue to 11.9 per cent but increased to a total of $6,345 in 1958. Property tax revenue was the major source of income of Summit township in 1945. These revenues accounted for 65.2 of the total revenue. Thirty-five per cent (or $8,393) were sundry receipts. Revenues from the property tax were about twice as large as the receipts from shared taxes in 1945. The rela- tionship between these sources of revenue had shifted in 1958. Revenue from the prOperty tax amounted to $13,994 (9.8%) but the State-collected locally-shared taxes had 2/ All receipts in Constant 1958 Dollars. 129 increased sevenfold to $102,212 (71.9%). wyoming township derived 80,9 per cent of its total revenue from the property tax which amounted to $177,453 in 1945. The shared taxes contributed 9.1 per cent or $19,887 to the total receipts. Sundry receipts provided 10 per cent of the total revenue. The property tax revenue in 1958 amounted to $234,290 or 43.9 per cent of total revenue, and shared revenue accounted for 49.6 per cent or $265,169. Sundry receipts had increased from $22,030 to $34,865 though declined percentagewise to 6.5 per cent. The revenue pattern of West Bloomfield township is similar to that of Wyoming township. Revenue from the property tax amounted to 78.4 per cent, or $32,425, of the total revenue. State—collected locally-shared taxes provided 19.6 per cent of the total revenue, or $8,108. This amount had increased to $65,457, or 24.8 per cent by 1958. Property tax revenue increased to $94,623 but declined percentagewise to 35.8 per cent. Sundry receipts of West Bloomfield town- ship contributed $818 or 2 per cent of the total revenue in 1945, but accounted for $98,027 or 30.3 per cent in 1958. This analysis demonstrated for three of the five urbanized townships that State—collected locally-shared taxes combined with the property tax were an important source of revenue. One township, Portsmouth, did not collect the pr0perty tax for township purposes and depended entirely upon the shared taxes as source of revenue. The revenue pattern of Summit 130 township followed a similar trend until 1957 but this local government supplemented the shared taxes with revenue from the property tax. 0n the average, agricultural townships received a higher percentageof'their total revenue from State-collected locally-shared taxes than the urbanized townships. This observation applied to the years 1945 and 1958, as suggested by Figure 2. Calvin township in Cass county reported the largest percentage increase of shared taxes as a per cent of total revenue. In 1945 Calvin depended for 92.9 per cent of its total revenue upon the property tax. The revenue from the tax amounted to $13,527. Only 7.1 per cent of the revenue originated from shared taxes. The relationship of property tax to shared taxes was reversed in 1958. Sixty- four per cent (or $10,415) of the total revenue came from shared taxes, whereas 27.2 per cent came from the property tax revenue and 8.9 per cent from sundry receipts. The revenues of Carmel township followed a similar trend as those of Calvin township. In 1945, the revenue from the property tax constituted the major source of income, 77.8 per cent. Shared taxes accounted for 19.1 per cent and sundry receipts for 3.1 per cent. Although revenue from the property tax decreased from $2,579 to $1,118 from 1945 to 1958 they accounted for only 7.8 per cent of total revenue. Shared taxes were the main revenue source in 1958. Approxi- mately 63 per cent of the total revenue was derived from me NEAL—“Hp 6.:th canines? ”Anna/oz #69580 Gan/HMO HKL 1. ON .. om vow o .24 131 ° \\\\\\\\\\\\\\\ total population as well as in regard to the monetary volume of its revenues and disburse- ments. Total disbursements of wyoming township in 1958 exceeded the total of the other four urbanized townships by about $160,000. The same observation applies to the time between 1945 and 1957. The index of total disbursements of Wyoming increased 337 per cent from 1945 to 1958. Establish- ment of a library in 1950 was the only service added. The 1958 indices of recreational service and the police department 144 are the highest of all services provided, 529 and 526 respectively. Expenditures for the police department, for the fire department and transfer payments to the County Road Commission accounted for the largest per cent of total disbursements during the entire period of observa- tion. The disbursement index of the police department advanced 426 per cent. Expressed in per cent of total dis- bursements expenditures accounted for between 11 and 18 per cent. The index of the fire department was 396 in 1958. It increased at a smaller rate than that of the police department. The expenditures for the fire department ranged between 13 and 19 per cent of total expenditures. The transfer payments to the County Road Commission were the third type of service which required a large portion of the total disbursements. They ranged between 7 and 22 per cent of total disbursements. The largest payment was made in 1955 with $124,178 (or 22% of total disbursements). Wyoming Spent substantial sums for recreational purposes, $12,357 or 8 per cent in 1945 and $65,344 or 9 per cent in 1958. Except for the years 1945 and 1950, disbursements for recreation exceeded substantially those for administra- tion, which amounted to 18 per cent in 1945, but declined to 4 and 3 per cent in 1950 and 1955, reSpectively. They increased to 5 per cent in 1957 and to 9 per cent in 1958. Maintenance of cemeteries is another service provided. It required about 5 per cent of total disbursements in 1958. The cash outlay doubled after 1945 as indicated by the index 145 which increased 98 per cent from 1945 to 1958. wyoming town— ship spent $15,921 in 1945 and $31,549 in 1958 for cemeteries. Expenditures for health and poor relief declined during the period of time analyzed. Disbursements for health declined from $4,769 in 1945 to $415 in 1958. The State and the Federal government took over the responsibility for provid- ing health services. Poor relief decreased 64 per cent, from $2,700 to $914. Improvement of the unemployment com- pensation provided by the State and by the Federal govern- ment may be correlated with this decline. West Bloomfield is the second largest urbanized town— ship in terms of total disbursements which amounted to $215,032 in 1958. The index of total disbursements increased 333 per cent from 1945 to 1958. The largest increase of the index, 230 index points, occurred during the years from 1950 to 1955. This increment of the total disbursement index is associated with substantial advances of disbursements for certain services. The index of the police department increased 1,274 index points. Disbursements increased $27,719 during the same time. Expenditures for the fire department advanced 217 index points. Cash outlays for police protection increased $16,709 from 1950 to 1955. Library facilities were added in 1950. Twelve per cent of the total disbursements or $6,467 were spent for this service. Actual cash outlay for library facilities increased to $18,031 in 1958, but expressed in per cent of total disbursement, expenditures declined to 8 per cent in 1958. 146 Transfer payments to the County Road Commission were reported after 1955 and $2,819 (1.7%) were disbursed for this service. Payments to the Road Commission increased $3,040 or 179 per cent between 1955 and 1958. They accounted for three per cent of the total disbursements in 1958. The indices of health, elections, highway lighting, and cemeteries declined a few index points. Likewise, the disbursements for these services declined as a percentage of total disbursements. Administrative expenditures of west Bloomfield township increased 79 per cent after 1945. They declined continuously, however, as a percentage of total disbursements, from 39 per cent in 1945 to 16 per cent in 1958. Since total expenditures increased by more than 300 per cent, the administrative disbursements increased monetarily by $15,061, from $19,125 in 1945 to $34,186 in 1958. These administrative expenditures accounted for the largest per cent of total disbursements of all urbanized townships sampled. West Bloomfield is the only urbanized township whose administrative expenditures decreased, however, throughout the entire period of observation. Disbursements for administration of the remaining townships declined from 1945 to 1955 and advanced in 1957 and 1959. Wyoming township Spent 9 per cent, Portsmouth- 11 per cent, and Summit-, and Genesee township each 12 per cent for administration. A few general observations about the disbursement pattern of the urbanized townships can now be made. The 147 disbursement data suggest that Portsmouth- and Genesee town- ship provided fewer services than Summit, Wyoming, and west Bloomfield townships. Both townships spent the largest per cent of their disbursements for transfer payments to the County Road Commission. Portsmouth township disbursed 40 per cent and Genesee township 20 per cent in 1950 for this service. Expenditures for the fire department were the second largest percentagewise. They accounted for 18 and 13 per cent respectively. Administrative disbursements amounted to 11 per cent for Portsmouth- and to 12 per cent for Genesee township. In 1958 Summit and Wyoming township disbursed the largest percentage of their total disbursements for their fire departments, 19 and 14 per cent, reSpectively. Police protection in both townships required 13 per cent, which was the second largest percentage. Administrative Services accounted for 12 and 9 per cent in 1958. The pattern was reversed for West Bloomfield. This local government Spent the largest percentage, 16 per cent, for administrative services. Disbursements for fire protection amounted to 12 per cent and police protection for 9 per cent. Transfer payments to the Road Commission accounted for 10 per cent of Total disbursements of Summit township, for 12 per cent in Wyoming township, and for 3 per cent in West Bloomfield. 148 Agricultural Townships The expenditure pattern and the services provided by the agricultural townships were distinctively different from the expenditure patterns and services rendered by urbanized townships.§/ Agricultural townships provided fewer services than the urbanized stratnn. The index of total disbursements of the agricultural townships fluctuated widely from 1945 to 1958. The agricultural townships reported indices which ranged from 334 to 1,340 in 1958. Total monetary expenditures ranged from $8,737 to $18,803 in 1958. These cash outlays are small compared to the expenditures of urbanized townships. The index of total disbursements of Calvin township increased 242 percent from 1945 to 1950. It declined from 1955 to 1957 by 22 per cent and increased then again 35 per cent from 1957 to 1958. Calvin township rendered one more service in 1958 than in 1945. Transfer payments to the County Road Commission were reported Since 1950. The index of expenditures for fire protection increased more than 4,000 per cent. Expressed in monetary terms, the increment amounted to a total of $1,176, from $24 in 1945 to $1,200 in 1958. The money disbursed in 1958 did not support a fire department. Transfer payments to the Road Commission accounted for the largest per cent of total disbursements from 1950 to 1958, ranging between 12 and 47 per cent. §/ Disbursements of agricultural townships see A ppendix Table 11—20 . 149 Calvin township reported a relatively large per cent of the total disbursements Spent for poor relief, as can be depicted from Table 33. Table 33 Disbursements for Poor Relief, Calvin Township, 1945—1958, in Constant 1958 Dollars and as a Percentage of Total Disbursements Per Cent of Total Year Amount Disbursements 1945 $2,674 48 1950 3,485 25 1955 3.325 18 1957 915 7 1958 3,228 17 Disbursements for poor relief increased 21 per cent from 1945 to 1958 while total expenditures advanced 224 per cent during the same period of time. Two additional town— ships, one of the northern group and one of the agricultural group, provided this service. Carmel township disbursed $416 or 3.5 per cent in 1945 and $284 or 2.4 per cent in 1950 for this service. Riverton township in the northern group spent $72 (5%) in 1945 for poor relief. Three urbanized townships rendered poor relief. Summit township disbursed 19 per cent or $4,392 in 1945 and 6 per cent or $4,037 in 1950. wyoming township provided poor relief from 1945 to 1958. The expenditures accounted for 2 per cent or $2,700 150 in 1945, and for one per cent or $4,646 in 1950, and then declined to $2,300 (0.4%) in 1955. During the last two yearsof observation, disbursements for poor relief amounted to $802 and $912 reSpectively. The disbursements of West Bloomfield township amounted to one per cent or $602 in 1945, and thereafter to a negligible fraction of one per cent. The State and the Federal government share the costs of four basic welfare categories: 1) old age assistance, 2) aid to dependent children, 3) aid to the blind, and 4) aid to the permanently and totally disabled. The general relief programs rendered by local units of government, mainly at the county level, are designed to help those individuals who do not quality for the relief payments Specified under the above mentioned categories. Local governments also provide supplementary assistance to recipients of categorial aid whose needs exceed the maximum relief payment payable under the law Specifying categorial aid. Amninistrative expenditures of Calvin township were constant at about $1,900, except for 1950. In this year disbursements for administration were $2,289. Administra- tive expenditures declined as per cent of total disburse- ments from 1945 to 1958, however. Transfer payments to the County Road Commission required the largest per cent of the total disbursements 151 since the introduction of this service in 1950. Road expendi- tures ranged from 12 per cent in 1957 to 47 Per cent in 1955. The index of total disbursements of Carmel township increased Sharply from 1945 to 1958. It advanced 1,240 per cent from 1945 to 1958. Expenditures rose 761 per cent from $1,362 in 1945 to $11,721 in 1950. This increment was associated with the addition of several new Services. Transfer payments to the County Road Commission were reported for the first time. They amounted to $1,149 and accounted for 10 per cent of the total expenditure. During the following years, however, payments to the Road Commission required the major portion of the total disbursements. Carmel township transferred $7,431 (64 per cent) to the Road Commission in 1955. Road payments declined to $4,468 in 1957, but accounted for 43 per cent of the total expendi- tures. In 1958, transfer payments increased to $9,506 or '52 per cent. Although road expenditures declined by $2,963 from 1955 to 1957, total disbursements decreased by $1,000. Additional funds were spent for administrative purposes, and for fire protection. Funds for the latter service increased $3,618 during 1955 and 1957. Maintenance of cemeteries is the second new service rendered Since 1950. The cash outlay for this service was small with $903 (8 per cent) in 1950. Disbursements for this service decreased to $481 in 1957 and advanced again to $1,162 (6 per cent) in 1958. 152 Disbursements for water- and sewer facilities were reported since 1955. Only $512 were Spent in that year. Expenditures increased 465 per cent during the period from 1955 to 1958, the cash outlay, however, amounted to $2,890 in 1958. This amount would be sufficient for a survey of water requirements or a similar task but it is not sufficient for maintenance and operation of a water and sewage system. Administrative expenses increased 220 per cent but declined as a percentage of total disbursements from 37 per cent in 1945 to 9 per cent in 1958. Newark township did not report disbursements for 1957. Consequently, observations are based on data from 4 fiscal years, 1945, 1950, 1955. and 1958. The index of total dis— bursements increased 703 per cent from $1,576 in 1945 to $12,654 in 1958. The increment in total expenditures might be explained partially by an increase of transfer payments to the Road Commission from $138 in 1945 to $3,553 in 1950, or 2,475 per cent. Expenditures for water and sewer facili- ties in the amount of $1,105 occurred since 1950 and probably contributed to the substantial increase of total disburse- ments. The index of expenditures for fire protection advanced 1,127 index points from 1945 to 1955, but declined 717 points in 1958. The cash outlay for this service, $113 in 1945 and $810 in 1958, indicated that only a voluntary fire department was supported. Expenditures for administra- tion constituted between 9 and 11 per cent from 1950 to 1958. 153 They accounted for 49 per cent in 1945. Transfer payments to the Road Commission required the largest per cent of total disbursements in 1950 and in 1958 with 29 and 44 per cent respectively. Administrative expenses required 49 per cent of the total disbursements in 1945. Newark township disbursed $4,595 or 39 per cent in 1955 for water and sewer facilities. The disbursements of Wheatland township increased from $2,597 in 1945 to $15,790 in 1957 and then declined to $10,228 in 1958. Two additional services were provided since 1945. Disbursements classified under the service "health" and transfer payments to the Road Commission were reported since 1950. In 1958, $60 were spent for recreational facilities and $48 for library purposes. These amounts of money were not adequate to provide the kind of services for which they are intended. Therefore, neither of these services was considered in the analysis. From 1945 to 1955 administrative expenses accounted for the largest per cent of the total disbursements, ranging from 38 per cent in 1945 to 26 per cent in 1955. Contribu- tion to the Road Commission required 51 per cent of the total disbursements in 1957 and amounted to $8,050. Dis- bursements for road purposes decreased by $5,000 in 1958 to $3,034 or 30 per cent of total disbursements. Administrative expenses increased 68 index points or $676 during the same time indicating a shift within the disbursement pattern. 154 Disbursements of the remaining services rendered increased moderately from 1945 to 1958. The index of expenditures for fire protection changed 210 per cent, from $242 to $760. Expenditures for health service increased 25 per cent. The cost of providing for elections is correlated with election years and cyclical movements of the expenditures for this service are expected. Maintenance of cemeteries is another service provided by Wheatland township. The cost of this service accounted for 7 per cent in 1958 but for 20 per cent of total disbursements in l955. The index of this service suggests an increment of expenditures of 294 per cent from 1945 to 1955. The index declined 56 index points during the following two years, and 102 points from 1957 to 1958. In 1945 Grant township in Huron county provided administrative services, health service, elections, and highway lighting. Health service and highway lighting were discontinued. Grant township spent eight dollars for the health service in 1945. This small amount is inadequate to pay for this service. Several new services were added in 1950. These are disbursements for road purposes, cemetery, and water, and sewer expenditures. Fire protec- tion was added in 1955. The costs of these additional services are reflected in the increase of the total disburse- ments from $1,549 in 1945 to $14,321 in 1958, or 825 per cent. Transfer payments to the County Road Commission accounted for 155 63 per cent of total disbursements in 1955, for 33 per cent in 1957 and 66 per cent in 1958. Costs of road maintenance were a small item in the 1950 budget and required 6 per cent or $298. The index of disbursements for administration advanced 63 per cent from 1945 to 1958, but it reached a peak in 1955 with 118 per cent. Administrative services ideclined as a percentage of total disbursements from 47 per cent in 1945 to 8 per cent in 1958. About two per cent of the total disbursements were Spent for fire protection after 1955. Maintenance of a cemetery was a relatively large undertaking in 1950 costing $2,071 or 40 per cent of total disbursements. In 1957 $2,549 or 27 per cent were disbursed for that purpose. Northern Townships The northern townships are located in the thinly populated areas of northern Michigan. These local govern— ments provide fewer services than the urbanized or agri- cultural townships. The disbursement pattern is more uniform than that of the two township groups analyzed previously.2/ Total disbursements ranged between $5,199 and $15,546 in 1958. All northern townships rendered additional services since 1945 and therefore the disburse- ments increased substantially for four of the five townships. 2/ Disbursements of the northern townships see Appendix Tables 21-30. 156 Goodwell township did not disburse monies in 1945. Therefore 1950 became the base period, and the indices computed are not comparable with those of the remaining northern townships. The index of total disbursements of Marion township increased 1,372 per cent from 1945 to 1958 whereby the largest rate of increase occurred from 1950 to 1955. 800 township and Gladwin township reported increases of 854 and 651 per cent respec- tively from 1945 to 1957. Disbursements of these local governments declined from 1957 to 1958. Expenditures of Riverton township advanced, 1,095 per cent from 1945 to 1955, declined 723 index points during the following two years and increased again 430 index points from 1957 to 1958. A common characteristic of the disbursement pattern of the northern townships is the large per cent of total expendi- tures spent for the maintenance and the construction of roads and highways. These percentages are higher than those of the urbanized‘ and agricultural townships. Marion town— ship disbursed between 43 and 78 per cent of the total expenditures for road purposes. Expenditures of 800 town- ship for the same service were about 10 per cent lower than of Marion townships. Gladwin transferred on the average 42 per cent to the road commission, and the three years average of Riverton township was 55 per cent. The budget of Goodwell township is the smallest monetarywise of all townships analyzed. The main service of this local government is the construction and maintenance of roads. This becomes evident 157 by the size of the transfer payments to the Road Commission. These payments accounted for 34 to 70 per cent of the total disbursements. Administration required between 14 and 20 per cent of total disbursements. Marion township provided five additional services in 1950. These services were: fire protection, providing for elections, payments to the Road Commission, and maintenance of a cemetery. Administrative services were provided since 1945. The costs of these new services rendered are correlated to the increase of total disbursements which advanced from $436 in 1945 to $6,418 in 1958, or 1,372 per cent. Soo town- ship reported a similar trend of additional services, with the exception of maintenance of a cemetery. Total disburse— ments increased 854 per cent from 1945 to 1957 and then declined 73 index points from 1957 to 1958. Gladwin township added one service, fire protection, since 1945. Fifty-seven per cent of the total disbursements or $5,477 were spent for fire protection in 1955. The cash outlay was probably utilized for the purchase of a small fire engine. Administrative services, providing for elections, maintenance of roads and a cemetery are services which were provided by Gladwin township since 1945. Expenditures reached a peak in 1957 with $11,322 and declined to $5,199 in 1958. In 1957, 71 per cent of the total disbursements were transferred to the Road Commission. 158 Riverton provided administrative services, facilitated elections and maintained a cemetery in 1945. A small sum of money, $72 or 5 per cent of total disbursements, was paid as poor relief in 1945. Two services were added since 1945. Riverton township began to disburse money, though only $135, for recreational facilities, and transferred money to the Road Commission. Goodwell township did not report expenditures in 1945. In 1950, the base period, $10,799 or 89 per cent was trans- ferred to the Road Commission. Other services rendered include administration, supervision of elections, maintenance of roads and a cemetery. In 1955 and 1957 small amounts of money, $401 and $125 reSpectively, were disbursed for police protection. This was the only service added. Summing up the analysis of the services provided by the urbanized, agricultural, and northern townships, it can be observed that the urbanized townships rendered a wider variety of services than eithertbe agricultural or the northern townships. Total disbursements in the urbanized townships were substantially larger than in either of the other two groups. Four of the five urbanized townships maintained a full-time fire department, and three townships supported a police department. None of the agricultural or the northern townships maintained either, but they did support voluntary fire brigades and a part-time constable. Recreational facilities were provided by three urbanized 159 townships and by one northern township. There was no differ- ence between the three groups in supervising elections. Three urbanized townships maintained a library. Among the agri- cultural and northern townships only one governmental unit rendered this service. All townships contributed to the Road Commission. Only three urbanized townships reported disbursements for highway lighting. Most townships maintained cemeteries. Txoeoditures Fer 31,000 of Issessed Valuation Expenditures per 11,000 of assessed valuation is an— other measure of the reletionshid of taxes and expenditures. However, several limitations of this ratio should be noted. T t (D xes are levied by three levels of covernment: townships, school districts, and counties. Only the ex- penditures of township governments were related to the ornierty tax as essnent. A second point must be considerec for proper ° ' ° ‘1‘ \ h n ' .1- C / interpretation of expenditures oer 31,000 of assessed vcluction. Townshijs receive 3 larva Aer cent of their total revenues from 3tvte—collected locally-shared teyes. Only a swell der— {3 d- ce ”es of the tot 1 revenues were derived from the droserty '1 _ . 10 “0 Veluesof the local assessment were tne best data available. 159 a Expenditures per 81,000 of assessed valuation were ana- lyzed for the three groups of townships. Expenditures per 81,000 assessed valuation of the urbanized townships averaged 88.88, and the assessed valuation averaged $27.6 million in 1958. (Table 55-1). Table 55-1 Expenditures Per 31,000 Assessed Valuation of Selected Michigan Townships in 1958 Expenditures Per $1,000 Township Group Assessed Valuation Urbanized Townships Portsmouth 8 7.01 Genesee 8.21 Summit 4.57 Wyoming 11.66 West Bloomfield 11.89 Average 8.88 Agricultural Townships Calvin 17.14 Carmel 9.55 Newark 4.58 Wheatland 6.69 Grant 15.98 Average 9.58 Northern Townships Marion 10.55 Soo 9.46 Gladwin 6.48 Riverton 8.58 Goodwell 5.11 Average 8.15 However, these expenditures varied over a wide range. Expendi- tures amounted to 34.57 for 31,000 assessed value in Summit 159 b township where the assessed value of 351.5 million was the second highest among the urbanized townships. An inverse re- lationship of expenditures was found in Portsmouth township. Properties were assessed at 35.56 million and disbursements amounted to 87.01. The assessed valuation of Wyoming township was twice as large as the average valuation of the urbanized group. It amounted to 359.4 million and expenditures per 31,000 assessment were $11.66. West Bloomfield township also dis- bursed 311.89 per 81,000 of assessed valuation, although properties were only valued at $25.6 million. The total and the average assessed valuations of the agricultural townships were considerably lower than those of the urbanized townships. The average assessed valuation for these townships amounted to 31.5 million. Average total expendi- tures per 31,000 of assessed valuation were higher for the agricultural townships than for the urbanized townships. Agri- cultural townships spent, on the average. 39.58 per 81,000 valuation. This group of townships reported expenditures per 31,000 of assessed valuation ranging from 34.58 to $17.14. Calvin township reported $17.14 which was the highest ratio of the three township groups. The assessed valuation was $1.1 million which was below the average of the agricultural group. Grant township is another township which disbursed more money per 31,000 assessed valuation than the urbanized townships. The ratio amounted to 815.98, although properties were valued only $896,500 for assessment purposes. Assessed valuation in Carmel and Newark townships was reported at 31.9 million for 159 c each unit but expenditures per 81,000 assessed valuation amounted to 89.55 and 34.58 respectively. Northern townships spent less per 81,000 assessed valu- ation than the urbanized and agricultural townships. The average disbursements amounted to 88.15 with an average assessment of 81.11 million. Marion township reported the lowest assessed valuation of all sampled townships. PrOperties were valued at $620,450. This local government disbursed 810.55 Per 31,000 assessed valuation which was the highest ratio for the northern townships. Soo township disbursed $9.46 although the assessed valuation was two and half times higher than that of Marion township. The assessed valuation of Gladwin township was the second lowest of all townships with properties valued at $802,500. Expenditures amounted to $6.48 which was below the average for the northern townships. Summing up the discussion of expenditures per 31,000 assessed valuation, it is apparent that the ratio of expendi- tures to assessed valuations is high in the agricultural and rural townships with below average assessed valuations. This observation applies also to Portsmouth township, the smallest of the urbanized townships sampled. The general pattern of the ratio of expenditures to assessed valuation in the urbanized townships needs further study. Average Total Expenditures and Average per Capita Expenditures Another measure of the variationsfin the expenditure patterns of the three groups of townships may be ascertained 159 d by comparisons of the average total expenditures and the average per capita expenditures of the three groups of townships. These measures were computed for the sampled townships for 1950 and 1958. (Table 55-2) Table 55-2 Average Total Expenditures, and Average Per Capita Total Expenditures of Selected Townships in 1950 Average Total Average per Township Group Expenditures Capita Total per Township Expenditures Urbanized Townships 3 107,657 8 8.54 Range 16,527 - 545,805 4.42 - 11.86 Agricultural Townships ‘ 9,528 10.18 Range 4,285 — 15,789 5.90 - 15.84 Northern Townships 6,855 9.22 Range 1,047 - 12,175 2.08 - 41.41 Average total expenditures per urbanized township in 1950 were more than ten times higher than the expenditures of the agricultural townships.ll/Urbanized townships disbursed on the average $107,657 as compared to an average of 39,528 for the agricultural group. Northern townships disbursed an average of 86,855 per township in 1950. The urbanized townships reported a wide range of expenditures. Portsmouth township disbursed $16,527 and Wyoming township $545,805. The range between the lowest and highest total expenditures in the agri- cultural townships was from $4,285 in Wheatland township to 315,789 in Calvin township. Total expenditures in the northern l'--1-/Revenues and disbursements were adjusted to 1958 Constant Dollars. 159 e townships ranged from 31,047 in Marion township to 812,175 in Goodwell township. The high expenditures reported by Goodwell township were caused by disbursements in the amount of $10,799, or 89 per cent of total expenditures, for road construction and maintenance. Analysis of the per capita expenditures shows that the agricultural townships disbursed on the average 810.18 (range 85.90 - 15.84). This was higher than the 38.54 (range 34.42 - 11.86) average per capita expenditures of the urbanized town- ships. Average per capita disbursements in the northern town- ships stood at 89.22 (range 82.08 - 41.41) or approximately midway between those of the urbanized and agricultural town- ships. The population of the urbanized townships increased an average of 51 per cent between 1950 and 1958. Agricultural town- ships reported a 7 per cent increase in p0pu1ation and northern townships a 12 per cent increase. (Table 55-5) Table 55-5 Percentage Change of Average Population Increase, Average Total Expenditures, and Average Per Capita Expenditures of Selected Townships, 1950-1958 Population Total Average Per Capita Township Group Change Expenditures Expenditures Urbanized Townships 51 % 118 % 51 % Agricultural Townships 7 48 41 Northern Townships 12 52 17 The increase of total expenditures and per capita expendi- tures is correlated to the change in p0pu1ation. 159 f Average total expenditures of the urbanized townships .increased from $107,657 in 1950 to $245,420 in 1958 or 118 per cent. Per capita expenditures increased 51 per cent but ex- pressed in monetary terms ranked below the per capita expendi- tures of the agricultural townships. Average per capita ex- penditures of the urbanized townships amounted to 812.91 (range $7.81 - 16.55) in 1958 and average disbursements per capita in the agricultural townships rose to 814.59 (range 88.67 — 20.57). (Table 55—4). Table 55-4 Average Total Expenditures, and Average Per Capita Total Expenditures of Selected Townships,in 1958 Average Total Average Per Township Group Expenditures Capita Total Per Township Expenditures Urbanized Townships 8 245,420 8 12.91 Range 25,022 - 695,507 7.81 - 16.55 Agricultural Townships 14,067 14.59 Iorthern Townships 9,017 10.85 Range 5,199 - 15,546 8.10 - 17.55 It should be pointed out, however, that the p0pu1ation of the agricultural townships increased 7 per cent while the per capita expenditures advanced 41 per cent. The average total expenditures of the agricultural townships increased 48 per cent from 39,528 in 1950 to $14,067 in 1958. Average total expenditures of the northern townships increased 52 per cent between 1950 and 1958. Theyamounted 159 8 to 39,017 (range 85,199 - 15,546) and ranked considerably below those of the other two groups. Per capita expenditures increased 17 per cent to 810.85 (range 88.10 to 17.55). Concluding the discussion of average total expenditures and average per capita expenditures, it may be observed that total expenditures of the urbanized townships increased 118 per cent but per capita expenditures advanced only 51 per cent. In contrast to these findings are the expenditure patterns of the agricultural townships. Population increased 7 per cent while total expenditures advanced 48 per cent and per capita expenditures went up 41 per cent. The trend of the northern townships suggests that average per capita expendi- tures increased at a greater rate than population increments. Further investigation is needed to study the economies of scale associated with the number and costs of services provided. CHAPTER V CHANGES IN THE PROPERTY TAX RATES, AND THE RELATIVE IMPORTANCE OF THE COUNTY, SCHOOL DISTRICTS AND TOWNSHIP LEVY, 1945 TO 1958 The revenue pattern of selected Michigan townships was analyzed in a previous chapter. Property taxes as a source of revenue declined and State-collected locally—shared taxes replace property tax revenues in these townships. The purpose of this chapter is to analyze the changes of the property tax rate from 1945 to 1958, as well as the impor- tance of the county levy, the school district levy and the township levy. Property tax trends in Michigan from 1940 to 1955 have been analyzed in a recent study by Heneberry and Barlowe.l/ This study shows that the State equalized valua- tionof urbanized townships increased 200 per cent from 1940 to 1955 while an increment of 141 per cent occurred with the agricultural townships.§/ The largest increase occurred for the northern townships whose State equalized valuation advanced 248 per cent during the 15-year period.2/ l/ William H. Heneberry and Raleigh Barlowe, Property Tax Trends Affectinngichigan Farmers, Michigan Agricultural Experiment Station, Special Bulletin 421, 1958. Z/ Heneberry and Barlowe, Ibid., p. 12. ,l/ The same urbanized, agricultural, and northern town- ships were sampled for the analysis of the services rendered. Therefore a comparison of the results of Bulletin 421 and this study is possible. 160 161 Increased revenue from the property tax can be secured in three ways. Assessed valuations may be increased and the levy kept constant. The levy may be increased, or both methods may be employed simultaneously. Local political feasibility influences the choice of methods used to raise additional property tax revenues. The Total Properpy Tax Levy Three levels of local government levy property taxes in Michigan: the county, the school districts and the town- ship or municipality. A wide range of property tax levies was observed. The urbanized townships reported, on the average, higher rates than the agricultural and northern townships. There were a number of school districts within the geographical area of each township (Table 34). The school tax levy varied considerably from district to district within each township (Table 35). These variations of the school districts account for the range of the total property tax levy within one township. The number of school districts within the urbanized townships declined from a total of 24 in 1945 to 15 in 1958 (Table 34). School districts were organized within four agricultural townships. Their number declined from 26 in 1945 to 16 in 1958. The decrease of school districts in Wheatland township accounted for eight alone, however, Calvin township did not have a school. The pupils attended 162 Table 34 Index of Pupils in 1958 and Number of School Districts 1945 and 1958 within Selected Urbanized, Agricultural, and Northern Townships in Michigan Number of School Districts Pupil Index 7719457 1958 1945 = 100 Urbanized Townships Portsmouth 3 3 517 Genesee 4 3 ZhOl/ Summit 7 l 187 Wyoming 9 7 192 West Bloomfield l l 241 Agricultural Townships Calvin No school districts Carmel 8 1253/ Newark 7 7 1521/ Wheatland 9 15/ Grant 2 2 111 Northern Townships Marion No school districts 800 l 1 143 Gladwin 6 4 92 Riverton 5 2 127 Goodwell No school districts l/School districts were reorganized in 1955. index of 1955. 2/1957 index: 133 2/1957 index: 162 E/No school districts from 1958 on. 163 Table 35 Range of School District Levies within Selected Urbanized Townships, 1958, in Mills Townships Levy Portsmouth 8.00 - 9.00 Genesee 8.00 - 22.25 Summit 9.00 - 9.00 Wyoming 9.04 - 21.00 West Bloomfield 19.81 - 19.81 neighboring districts and Calvin township paid tuition to these districts. Two northern townships, maintained schools while three townships sent their pupils to school districts in adjacent townships. The number of districts within the two townships declined from 12 to 7. The analysis of the index of prOperty tax rates has to be correlated wnth the actual levy.1§/ Some school districts reported a very low levy during the base period and increased their levy considerably. Thus, a high index figure was the result. The reverse conditions were prevailing in other school districts. The total levy of the urbanized townships ranged between 21.89 and 31.03 mills in 1958, disregarding lé/ RateSapply to the State anuflized valuation. 164 Genesee township.5/ The same measures of dispersion ranged from 12.31 to 17.50 mills, in 1945 including Genesee town- ship. Heneberry reported an average levy of 14.54 mills in 1945.2/ The property tax rates of Genesee township deserve further analysis. The levy amounted to an average of 171.89 mills which is approximately a ten times increase over 1945. The levy as well as the rate were the highest of all town- ships analyzed. Substantial increments of the county levy since 1950 accounted for the sharp increases of the total rate. Genesee county levied the following rates in 1958. Purpose Levy(mills) County, general 74.33 County drain 72.30 Metropolitan tax 9.32 County Total 156.02 The school districts collected an additional 8.00 to 22.25 mills, and the township levied 0.75 mill. The special drain levy and the metropolitan tax were reported since 1955 but the county levy in 1950 was 37.30 mills which was 5 to 6 times higher than the county level of the remaining townships. &/ These measures of dispersion are simple averages com- puted by averaging the low and the high levy. No weights were assigned, however. These averages are to be used to compare approximate rates for this study, but should not indicate inequalities of assessment. 5/ Heneberry, et. al., op. cit., Table 6, p. 16. 165 The total property tax rates of the agricultural town- ships showed less variation than the rates of the urbanized townships. The agricultural townships can be classified into three groups according u>their average total tax rate in 1945. Group one composed of Newark and Carmel township, levied 9.71 and 10.19 mills, respectively, Calvin and Wheatland compris- ing group two levied 12.00 and 12.88 mills. Grant township levied 16.91 mills in 1945. The tax levies of the various townships increased at different rates from 1945 to 1958. Calvin township reported a 233 per cent increase and an average tax rate of 39.92 mills in 1958. The rate of increases as wellastme levy were the highest of the agri- cultural townships. The second highest rate of increase occurred in Grant township. The total rate advanced to 32.20 mills or 90 per cent. The data suggest that the increase of the total tax rate is correlated with the sub- stantial increments of the school district levy. Calvin township's school levy advanced from 5.00 mills in 1945 to 26.34 mills in 1958, or 427 per cent. The school district levy of Grant township increased from 7.37 to 21.20 mills, or 188 per cent. The school tax rate of 7.37 mills in 1945 was the highest for the agricultural townships. The total tax rate and the school district rate of Wheatland township followed the same trend. The 110 per cent increase of the school district levy was reflected in a 72 per cent increase of the total tax rate. Newark and Carmel reported smaller 166 increases of the total tax rate, 31 and 64 per cent, from 1945 to 1958. The northern townships levied higher property tax rates than the agricultural townships in 1945. Rates ranged from 11.99 to 19.93 mills in 1945, and from 17.52 to 28.98 mills in 1958. (Table 36) Table 36 Average Total Property Tax Rates of Selected Urbanized, Agricultural, and Northern Townships in Michigan, 1945 and 1958, in Mi11sl/ 1945 1958 Urbanized Townships 15.00 26.17 Agricultural Townships 11.85 23.19 Northern Townships 14.65 20.89 l/These are simple measures of dispersion, no weights were assigned. These figures are comparisons only and do not indicate the actual tax burden. Summing up the discussion of total prOperty tax rates a few general observations can be made. The average property tax rate for the urbanized townships was the highest rate of the three township groups in 1945 and in 1958. (Figure 4 ) The higher tax rate of the urbanized townships is associated with the greater number of services rendered as well as with their geographical location adjacent to cities. Agricultural townships levied, on the average, lower tax rates than the 167 magmas/0H. 93:13qu @ 3.3516:me B ponflcmnub U \\\\ mvofi \\\\\\\\\\\\ wmmd .wmmL pas mead madness/OH Shogunoz pas Hmhdfidowum< .ponficmnpb mo nC/od me. enuuomounm owmho>< .v ondmfih wwflz 168 northern townships in 1945. A possible explanation of this relation might be that the northern townships had to levy higher rates on properties with a low assessed valuation than the agricultural townships. The average prOperty tax rate of the urbanized town- ships increased 11.17 mills or 74 per cent between 1945 and 1958. The agricultural townships reported a gfigfggfiicent increase of the tax rate. The average rate of the northern groups increased 6.24 mills or 42 per cent. The number of services provided by this group of townships did not increase between 1945 and 1958. The Importance of the County, School District, and Town§hip Property Tax Rate Three levels of local governments levy prOperty taxes: the counties, the school districts, and the townships. During interviews, townships supervisors and school super- intendents remarked that there was competition among the three levels of governments for the revenues from the property tax. Urbanized Townships The county prOperty tax rate is composed of a levy for general county purposes and special levies for miscel— laneous purposes and the financing of capital outlay. The urbanized townships reported county levies which amounted to between 3.00 and 7.30 mills in 1945. The county tax rate increased between 70 and 295 per cent during the l4-year observation period and levies from 6.12 to 12.39 were 169 reported for 1958. The tax rate of Genesee township was dis- cussed above and therefore is not included in this analysis. The county rate levied in Portsmouth township consti- tuted about 60 per cent of the total tax rate from 1945 to 1960. The county tax reported for Genesee township took 9 ‘ per cent in 1945 but about ten.times as much in 1958. Summit township reported an eight percentage point increase of the county tax rate from 33 per cent in 1945 to 41 per cent in 1958. The county tax rate of Wyoming township took 18 per cent in 1945 and 38 per cent in 1958. The county tax rate of West Bloomfield township averaged 20 per cent with small variations during the entire period analyzed. The school district tax rate of the urbanized townships varied widely in 1945 as well as in 1958. The lowest rate in 1945 was 0.52 mill and the highest 21.00 mills. The rate of increase from 1945 to 1958 and the mills levied in 1958 is shown in Table 37. Table 37 Index of Mills and Actual Rates levied by School Districts Located within Selected Urbanized Townships in 1958 (1945 = 100) so 001 istricts in ange o n ex 1 s ev1e the Township of: 1945 = 100 in 1958 Portsmouth 164 - 316 8.00 - 9.00 Genesee 74 - 107 8.00 - 22.25 Summit 62 - 300 9.00 Wyoming 131 - 1738 9.04 - 21.00 West Bloomfield 168 19.81 170 The school district which reported a 1,638 per cent increase had a levy of 0.52 mill in 1945 and a tax rate of 9.04 mills in 1958. The county and the school district levy accounted for the largest percentage of the total tax rate of Portsmouth, Genesee, and Summit townships. The township government of Portsmouth levied 0.94 mill (8%) in 1945 and 1.00 mill (4%) in 1958. These were the only years in which the township levied the property tax. Genesee township reported the only levy for 1958 in the amount of 0.75 mill. The levy of Summit township accounted for 1.50 mills in 1945, 0.86 mill in 1957 and 4.35 mills in 1958. The township board of supervisors felt that a special township levy was necessary in 1958 to pay for the installation of street lights. Wyoming and West Bloomfield township were the only local governments which levied tax throughout the l4-year period. Wyoming township's levy ranged from 5.32 mills in 1945 to 4.17 mills in 1958. The levy of West Bloomfield amounted to 2.00 mills in 1945. It declined to 0.50 mill in 1950 but increased then to 2.65 mills in 1958. Agricultural Townships The composition of the total pr0perty tax rate of the agricultural townships changed considerably from 1945 to 1958. The percentage of the school district rates increased while the county percentage declined by about identical pr0portions (Table 38). 171 Table 38 Change in Tax Rates of the County and School Districts, 1945 to 1958, (in Percentage Points) W Township School Districts County Calvin 15 - 9 Carmel 10 - 10 Newark 9 - 9 Wheatland lO - 7 Grant 12 - 27 The school district levy increased at a greater rate than the total tax levy. The index of the school district levy (computed as average) ranged from 153 to 527 in 1958. The index of the total levy, however, ranged from 131 to 333. The school district levy accounted for about two- thirds of the total levy in 1958 but for less than half in 1945. Calvin township is the only local government which levied the property tax. The township levy took between 3 and 7 per cent of the total levy during the years 1950 to 1958 but accounted for 21 per cent in 1945. This township levy might be connected with the large burden of poor relief Calvin township carried. Wheatland township reported a .50 mill levy in 1945, and Grant township a 2.20 mills levy in 1958. 172 Northern Townships The levy of the school districts is correlated to the levy of the county. The importance of the school district levy as per cent of the total levy increased between 25 and 33 percentage points but the levy of the county declined between 15 and 30 percentage points from 1945 to 1958. An exception to this trend was reported for Gladwin township. The school district levy declined two percentage points and the county levy advanced seven percentage points. The school levy and the county levy in Riverton township increased 5 and 6 percentage points respectively. Only three northern townships, S00, Gladwin, and Riverton, maintained schools. Marion and Goodwell townships did not provide schools. Gladwin and Riverton townships decreased the number of school districts from 6 to 4 and from 5 to 2 respectively between 1945 and 1958. The school district levy of the northern townships increased between 40 and 236 per cent, depending on the location of the school district during the time analyzed. One school district reported a decline of 25 per cent. The levy of the school districts in the northern townships ranged from 4.00 mills to 10.00 mills in 1945 and from 7.02 mills to 15.50 mills in 1958. All five township governments levied the pr0perty tax during one or more years. Marion township levied the property tax continuously except in 1950. The rate 173 decreased from 1.50 mills in 1945 to 0.50 mill in 1958. 800 township collected the property tax in 1957 and 1958. The levy amounted to 5.26 mills and 1.00 mill reSpectively. Gladwin township collected the property tax from 1945 to 1958. The levy amounted to 1.75 mills in 1945, and 1.00 mill thereafter. Riverton levied the pr0perty tax during 1945 and 1950 and the levy amounted to 1.50 mills and 0.50 respectively. Goodwell township is the second township government which collected the pr0perty tax during the entire period analyzed. The rate was 3.00 mills in 1945 and declined to 1.00 mill for the remaining years. The data suggest that the northern townships supple- mented their share of the State-collected locally-shared taxes with property tax revenue to a greater extent than the agricultural townships. CHAPTER VI SUMMARY AND CONCLUSIONS Michigan has numerous local governments. Important among these are the 1957 total of 1,262 townships. These units provide a variety of governmental services, many more in some townships than others. A major objective of the study was to examine the nature of the services and the associated expendi- ture patterns for different types of townships. It was hypothe- sized that more services are provided and more money is spent on their provision in the more urbanized townships than in rural townships. As a means of testing this hypothesis, a sample of townships was drawn and stratified by geographical location. The revenue and expenditure pattern was analyzed for 122 town- ships in 1957 and for 151 townships in 1958. Analysis of the findings shows that urbanized townships provided more services than the rural townships in 1957 and 1958. Seventy-two per cent of the urbanized townships, 57 Per cent of the agricultural ones, and 44 per cent of the northern townships rendered police protection in 1958. Many of the urbanized townships sampled maintained full-time fire depart- ments. This is in contrast to the situation in the agricultural and northern townships where suchfire protection as was provided usually involved voluntary fire departments or con- tractual agreements with adjacent townships or municipalities. Sixty per cent of the urbanized townships disbursed moneys for recreational facilities in 1958, but only eight per cent of the agricultural, and 28 per cent of the northern 174 175 townships reported this service. Transfer payments to county road commissions ranked first percentagewise among all disbursements for the three groups of townships sampled. Disbursements for fire protection and general administration ranked second with the urbanized townships. Pay~ ments to the county road commission and disbursements for general administration were the major expenditures of the northern townships. Agricultural and northern townships received between 95 and 100 per cent of their revenues from the State-collected locally—shared taxes in 1958. The modal group of the urbanized townships only received between 40 and 45 per cent of the total revenues from this source, indicating that these townships have been forced to develop other sources of revenue. These relationships were studied in more detail in a subsample of 5 urbanized, 5 agricultural, and 5 northern town- ships. The findings of the analysis of these groups of town- ships are detailed below. Property taxes declined substantially in percentage importance as a source of revenue between 1945 and 1958. Property tax revenues accounted for between 26 and 92 per cent of the total revenues of all townships sampled in 1945. By 1958, however, only four of the five urbanized townships sampled collected any property taxes, and the taxes in these units accounted for no more than 44 per cent of total revenues. Property taxes were collected in three of the five agricultural townships sampled, accounting for from zero to 27 per cent of the local revenues. They were collected 176 in four of the five northern townships, where these taxes accounted for zero to 29 per cent of the local revenues in 1958. The average total expenditures per urbanized township amounted to $107,657 in 1950, and to $245,420 in 1958.$/Average total expenditures of the agricultural townships amounted to 39,528 in 1950 and to 814,067 in 1958. Northern townships reported average expenditures of 36,855 in 1950 and of 89,017 in 1958. Comparison of these increases shows that total expendi— tures increased 218 per cent in the average urbanized township during this eight year period as compared with an increase of 48 per cent in the agricultural townships and only 52 per cent in the average northern township. Per capita expenditures in the agricultural townships were higher than in the other two township groups. The average township expenditure per capita was 310.18 in 1950 and 314.59 in 1958 in the five agricultural townships studied. Average per capita expenditures of 89.22 in the northern townships in 1950 were higher than in the urbanized townships where an average of 88.54 per capita was reported. Per capita disburse- ments in the urbanized townships increased 51 per cent between 1950 and 1958. The average per capita expenditure for these townships amounted to 312.91 in 1958. Average per capita ex- penditures were lower in the urbanized townships in 1958 than in the agricultural townships where average expenditures had increased 41 per cent and amounted to 814.59 in 1958. Per capita expenditures in the northern townships increased 17 per cent and amounted to $10.85 in 1958. llRevenues and disbursements were converted to 1958 constant Dollars. . 177 Urbanized townships provided a greater number of services in 1945 and 1958 than the townships in the rural areas. Urban- ized townships also added more services between 1945 and 1958 than the other township groups sampled. Additional services included recreational facilities, township libraries, fire and police protection. Four of the five urbanized townships main- tained a full-time fire department in 1958. None of the agri- cultural or northern townships maintained either, but some of them supported voluntary fire departments and part-time constable service. Recreational facilities were provided by three urban- ized townships, by one in the northern group,and by none in the agricultural group. Three urbanized townships maintained a library. Only one of the agricultural and northern townships provided this service. Expenditures for road maintenance and construction ranked highest percentagewise among the expenditures of three urban- ized townships. Disbursements for fire protection and adminis- tration took second place. A similar expenditure pattern was found for the agri- cultural townships. The agricultural group added maintenance of cemeteries, transfer payments to the county road commission and water and sewer facilities as the only new services between 1945 and 1958. A common characteristic of the disbursement patterns of the northern townships is the large proportion of total expenditures disbursed in 1945 and 1958 for maintenance and construction of roads. It may be concluded that these road 178 payments are the major service performed by the northern town— ships. Three townships reported maintenance of a cemetery as a new service. The urbanized townships reported higher property tax rates on the average than the agricultural and northern town- ships for the years between 1945 and 1958. The total property tax levy for four of the urbanized townships ranged between 21.89 and 51.05 mills in 1958, while the levy ranged between 12.51 and 17.50 mills in 1945. Genesee township reported a levy of 171.89 mills in 1958 but this high rate was due to a special county assessment. The agricultural townships levied average property tax rates of 11.85 mills in 1945 and of 25.19 mills in 1958. These rates may be compared with average rates of 14.65 mills in 1945 and 20.89 mills in 1958 for the northern townships. County and school district levies accounted for the largest proportion of the total property tax rates in the urban- ized townships. The tax levies of these governments increased between 70 and 295 per cent from 1945 to 1958. Only two town- ship governments levied a property tax throughout the entire 14 year period analyzed. Urbanization in these two townships has progressed very rapidly. An inverse relation was found between the school district levy and the county levy in the agricultural townships. The school levy increased between 9 and 15 per cent while the county levy declined from 7 to 27 per cent from 1945 to 1958. A similar trend with property tax rates was found for the northern townships. Three of the five townships maintained 178 a schools. All five township governments levied the property tax during one or more years from 1945 to 1958. Several hypotheses were advanced and tested in this study for two groups of data. The hypotheses and the results of the analysis were as follows: 1. Townships provide a greater number and a wider variety of services in urban than in rural areas. The analysis of the data showed that townships rendered more services and a wider variety in urban than in rural areas in 1945 and in 1958. 2. Average total and average per capita disbursements of the urbanized townships are higher than those of the agri- cultural and northern townships. The analysis reveals that average total expenditures per urbanized township were higher in 1950 and 1958. However, per capita expenditures of the urban- ized townships were lower in 1950 than those of the townships in rural and northern areas. In 1958 per capita expenditures of the urbanized townships were lower than those of the agri- cultural townships but higher than those of the northern townships. 5. With increased urbanization, townships depend to a larger extent upon the general tax as a source of total revenue to finance township, school district, and county functions. The data analyzed support this hypothesis. 4. The general property tax has declined in relative importance as a source of revenue but has increased in absolute importance, especially in the urbanized townships as compared to the agricultural or northern townships. The analysis of 178 b the data supports this hypothesis. 5. Tax rates levied by townships in urban areas are higher than in the agricultural and northern areas. Total pr0perty tax rates levied within urbanized townships for township, school district, and county purposes were higher than the tax rates levied within the agricultural and northern townships. Many townships in Michigan which are predominantly rural in character will probably be affected by suburbanization in the future. Some townships which are already settled by sub— urban residents will have to provide additional services de- manded by the new residents. This pressure for a greater number of services will be associated with higher total expenditures; higher property taxes will have to be levied to cover the in- creased costs of these services if the disbursements are financed in a pattern similar to that found in this study. It is also possible that the distribution pattern of the State- collected locally—shared taxes will be changed so as to force townships to depend to a larger degree on their own resources to finance their services. The rural taxpayer will be forced to pay higher taxes even though the new services were de- manded by the new residents. This study shows that townships in rural and northern areas provide a limited number of services. An additional study should investigate economies of scale in rendering certain services provided presently by each township, and the possibility of combining some to achieve greater efficiency in the use of tax revenues. 179 BIBLIOGRAPHY Aex, Robert P., "Effects of School—Financing on other Local Government Services", Municipal Finance, Vol. 32, No. 1, August 1959, pp. 66—68. Barlowe, Raleigh, Land Resource Economics, Englewood Cliffs, N. J.,: Prentice-Hall, Inc., 1958. , "Minimizing Adverse Effects of Major Shifts in Land Use", Journal of Farm Economics, Vol. XL, No. 5, December7l958, pp. 1341-42. , "Our Future Needs for Nonfarm Lands", in U. S. Department of Agriculture, Land, The Yearbook of Agri- culture 1958, Washington: U.7S. Government Printing ice, , pp. 474-9. and John E. Hostetler, "Subdivision Trends in South- western Michigan, 1944-1958, Quarterly Bulletin, Michigan Agricultural Experiment Station, 0 . , o. , November 1959, pp. 373‘850 and 0thmar A. Limburger, "Relationship of Tax Assessed Ivaluations to the Sales Value of Real Properties, Ingham County, Michigan, 1950-53", Quarterly Bulletin, Michigan Agricultural Experiment Station, Vol. 39, No. I, August 1956, pp. 143-162. Beagle, J. Allan, and Donald Halsted, Michigan's Changing Po ulation, Michigan Agricultural Experiment Station Special Bulletin 415, 1957. Beer, Charles, and Raleigh Barlowe, "Impact of Pr0perty Taxation on Michigan Farmers, 1939-1956", Quarterly Bulletin, Michigan Agricultural Experiment tat on, 00].. :6, NO. 1, AugUSt 1957, PP. 172-180. Bogue, Donald J., "MetrOpolitan Growth and Farm Land", Farm Polic Forum, Ames, Iowa: The Iowa State College Press, 0 o , O. 3, 1957, pp. 6-100 Bolton, Dale L., "Some Aspects of Equalizing Educational Opportunity and Taxation Burden", National Tax Journal, Vol. XI, No. 4, December 1959, pp. 3 -3 . Brazer, Harvey E., "The Role of Major MetrOpolitan Centers in State and Local Finance", The American Economic Review, Vol. 48, No. 2, May 1958, pp. 305-316. 180 Clawson, Marion, "Agriculture and Urban—Industrial Growth", Farm Policy Forum, Ames, Iowa: The Iowa State College Press,7VoI. 9, No. 3, 1957, pp. 2-6. , Burnell R. Held and Charles H. Stoddard, Land for the Future, Baltimore: The Johns H0pkins Press, I960. , "Land Use and Demand for Land in the United States", in Modern Land Policy, (Harold C. Halcrow et. al., editorsT,7Urbana, Illinois: The University of Illinois Press,1960, pp. 3—16. Cline, Denzel 0., Michigan Tax Trends as Related to Agriculture, Michigan AgriculturalExperiment Station Special’BuIletin 301, 1940. Davis, Elizabeth G., Hugh A. Johnson and Claude C. Haren, Urbanization and Changing Land Use, A Bibliography of Selected References, 1950-58: United States Department of Agriculture Miscellaneous Publication No. 825, 1960. Diesslin, Howard G., "Effect of Urban and Industrial Development on Agricultural Finance", Journal of Farm Economics, Vol. 40, No. 5, December 1958, pp. 1144-54. Edwards, Alfred L., A Study of Local Government Debt — Michigan, Technical Study No. 2,71nstitute for Community Development, Michigan State University, 1960. Goodwin, Dorothy C., "Fiscal Needs and Capacity of Connecticut Towns", Journal of Farm Economics, Vol. 38, No. 5, December , pp. - '. Groves, Harold M., Financin Government, 4th ed., New York: Henry Holt and 0., nc., . Halcrow, Harold G., Impact of Property Taxation on Connecticut Agriculture, Connecticut Agricultural Experiment StatiOn TStorrs) Bulletin 321, 1956. Hallman, Howard W., "Growth Control, A Proposal for Handling Scattered Metropolitan DevelOpment", Land Economics, Vol. 33, No. 1, February 1957, pp. 80:85. Heneberry, William H., and Raleigh Barlowe, Property Tax Affectinngichigan Farmers, Michigan Agticu tura Experiment Station Special Bulletin 421, 1958. Holm, Paul H., and William H. Scofield, "The Market for Farm Real Estate", in U. S. Department of Agriculture, Land The Yearbook of A riculture l 58, Washington: U. 8. Government Printing Office, I958, pp. 198-204. 181 Isard, Walter, and Robert Coughlin, Municipal Costs and Revenues Resulting from Communipy Growth,‘Wellesley,IMassachusetts: ChandleriDavis Publishing 00., 1957. Jane, Ralph T., Urban Fringe Problems: Solutions under Michigan Law, Bureau 6f Government, Institute of Public Adminis- tration, No. 26, University of Michigan, 1957. Jensen, Clarence W., The Effects of Urbanization on Agricultural Land Use in LowerIMichigan, unpublished Ph.D. Dissertation, Michigan State University, 1958. Jensen, Jens P., Property Taxation in the United States, Chicago: University of Chicago Press, I931. Johnson, V. Webster, and Raleigh Barlowe, Land Problems and Policies, New York: McGraw—Hill Book Company, Inc., 1954. Krueger, Ralph R., "The Rural-Urban Fringe Taxation Problem: A Case Study of Louth Township", Land Economics, Vol. 33, No. 3, August 1957, pp. 264-269. Kottke, Marvin W., "Withdrawal of Resources out of Agriculture in an Expanding Urban-Industrial Economy", Journal of Farm Economics, Vol. 42, No. 5, December 1960, pp. l508-9. Leonard, Lawrence A., "State and Local Governmental Revenue Structures - A National and Regional Analysis", National Tax Journal, Vol. 11, No. 1, March 1958, pp. 67-77. Michigan Department of Revenue, lEth Annual Report 1253-54, Lansing, Michigan: Speaker- ines an omas, nc., State Printers, 1954. , 15th Annual Report 1955-56, Lansing, Michigan: Speaker-Hines and Thomas, Inc., State Printers, 1957. , 16th Annual Report 1956-57. Lansing, Michigan: Speaker-Hines and Thomas, Inc., State Printers, 1957. , 17th Annual Report 1957-58, Lansing, Michigan: Speaker-Hines and Thomas, Inc., State Printers, 1958. 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Government Printing Office, 1958. , 1957 Census of Governments, Vol. III, No. l, Finances of SchoolIDistriCts,‘Washington: U. S. Government Printing Office, 1958. , i957 Census of Governments, Vol. III, No. 2, Finances of—Special District, washington: U. S. Government Printing Office, 1959. , 1957 Census of Governments, Vol. 111, No. 5, Compendium of Government’Finances,vwaShington: U. S. Government Printing Office, 1959. 183 U. S. Department of Agriculture, Farm Real Estate Taxes, Economic Research Service, RET-l, June 1961, pp. 15-16. , Land, The Yearbook of Agriculture, 1958, Washington: U. S. 00vernment Printing Office, 1958. Vargha, Louis A., Independence Township: A Township in Transitiop, Unpublished MESterls Thesis, Michigan State University, 1958. Verburg, Kenneth, A Studycfi‘the Legal Powers of Michigan Local Governments,‘Technical Study 1, Institute for Community Devel0pment, Michigan State University, 1960. Walrath, Arthur J., "Equalization of Property Taxes in Urban-Rural—Areas", Land Economics, Vol. 33, No. 1, February 1957. Ppo 47?54. , Impacts of Changes in Land Use, United States IDepartment of Agriculture, ARS 43—95, 1959. Wendt, Paul F., Real Estate Appraisal, New York: Henry Holt and 00., Inc., 1956. Wood, Garland, and William H. Heneberry, "Michigan's Tax Problem is You", Open Meeting; on Agricultural Polipy, Department of Agricultural E00nomics,’Michigan State University, No. 22, 1958. 184 APPENDIX TABLE 1 Disbursements of Portsmauth Tcwnship, Bay County, in Michigan 1945 to 1958, in Constant 1958 Dollars Disbursements 1945 1950 1955 1957 1958 Administration 81,610 8 1,745 $ 1,839 8 2,009 3 2,799 Police Department -- 1,350 —- 1_ -- Fire Department 2,479 2,566 3,582 3,657 4,514 Health -_ __ a- 103 _- Elections -- 343 551 592 300 Recreation -- -~ 44 ~- ~- Library _- w— 340 505 1,302 County Road Commission 543 5,700 8,640 8,240 10,000 Highway Lighting ,_ ~_ -_ a- -_ Cemeteries —~ 4» -— -- ~— Pocr Relief __ ~— 4- -- -— Water and Sewer -— -- —- -- -- Miscellaneous 886 4,823 8,049 5,310 6,106 Total 5,516 16,527 23,002 20,433 25,022 185 APPENDIX TABLE 2 Disbursements of Genesee Township, Genesee County, in Michigan 1945 to 1958, in Constant 1958 Dollars 1945 1950 1955 1957 1958 Disbursements Administration A 6,292 3 5,489 8 11,206 8 14,384 a 18,325 Police Department -— 1,368 -- 3,017 764 Fire Department —- 22,598 25,747 17,000 19,644 Health 713 -- —— -_ _- Elections 2,165 790 2,926 4,990 909 Recreation -- —- 2,214 1,030 760 Library -- -~ -~ w- an coggggiggign —- 6,300 23,044 63,917 30,005 Highway Lighting 744 1,007 3,237 3,595 7,106 Cemeteries 24 612 262 274 204 Poor Relief —— _— _l -- -_ Water and Sewer -- —— -- -_ -- Miscellaneous 3,462 16,616 141,575 98,478 72,948 Total 13,398 54,778 210,211 206,687 150,665 186 APPENDIX TABLE 3 Disbursements of Summit Township, Jackson County, in Michigan 1945 to 1958, in Constant 1958 Dollars Disbursements 1945 1950 1955 1957 1958 Administration 8 6,936 A 5,841 8 11,722 8 16,170 8 17,786 Police Department 1,365 11,222 11,100 15,713 18,051 Fire Department 3,412 11,222 24,168 25,762 27,200 Health -— —— 648 618 600 Elections 1,924 1,430 3,265 4,727 980 Recreation -— 650 432 412 400 Library —- 319 432 412 400 cogggfiiggign -- 2,503 32,040 20,627 14,201 Highway Lighting 2,164 2,217 3,849 3,684 _— Cemeteries 242 171 432 —— 400 Poor Relief 4,392 4,037 —- -- -- Water and Sewer 700 -— -- -- 29,448 Miscellaneous 1,834 27.339 20,814 50,352 33,642 Total 22,968 66,944 108,891 138,476 143,107 APPENDIX TABLE 4 187 Disbursementscfifwyoming Township, Kent County, in Michigan 1945 to 1958, in Constant 1958 Dollars Disbursements 1945 1950 1955 1957 1958 Administration 27,798 4 14,628 a 19,305 A 24,068 8 64,051 Police Department 16,903 37,098 76,230 91,750 88,973 Fire Department 24,169 54,567 69,735 100,956 95,648 Health 4,769 5,567 1,725 583 415 Elections 4,722 2,884 3,568 10,079 3,313 Recreation 12,357 11.750 59,733 38.258 65,344 Library _- 1,574 1,800 1,225 2,394 coggiiiggign 23,158 54,872 124,178 38,606 79,562 Highway Lighting —- —- —_ -_ -- Cemeteries 15,921 28,827 29,249 30,267 31,549 Poor Relief 2,700 4,646 2,344 802 914 Water and Sewer -- —— -- -— -— Miscellaneous 26,195 127,393 166,007 186,384 261,145 Total 158,693 343,803 553,374 522,977 693,307 188 APPENDIX TABLE 5 Disbursements of West Bloomfield Township, Oakland County, in Michigan, 1945 to 1958, in Constant 1958 Dollars Disbursements 1945 1950 1955 1957 1958 Administration 819,125 $16,808 8 28,715 4 32,195 A 34,186 Police Department 2,175 8,520 36,239 29,646 20,107 Fire Department 7,694 7,156 23,865 24,942 25,058 Health 1,964 687 -- 1,876 1,800 Elections 4,223 503 2,931 3,976 706 Recreation -- —— -- __ __ Library -- 6,467 8,900 11,565 18,031 County Road Commission -- —— 2,819 5,561 6,859 Highway Lighting 2,314 1,652 2,256 579 841 Cemeteries 322 228 324 309 300 Poor Relief 602 10 50 -— 722 Water and Sewer -- —- -- 2,189 ~- Miscellaneous 11,206 14,207 63,900 89,743 106,422 Total 49,627 56,234 170,010 201,680 215,032 189 APPENDIX TABLE 6 Expenditures for Services Rendered by Portsmouth Township, Bay County, in Michigan, 1945 to 1958 as a Percentage of Total Disbursements Disbursements 1945 1950 1955 1957 1953 Administration 29.2 10.6 8.0 9.8 11.2 Police Department -- 8.2 -- -- -- Fire Department 45.0 15.5 15.6 17.9 18.0 Health -- -- -- .5 -- Elections -- 2.1 2.4 2.9 1.2 Recreation -- —— —- _- -_ Library -- -- 1.5 2.5 5.2 County Road Commission 9.8 34.5 37.6 40.3 40.0 Highway Lighting —- —- -_ -- -- Cemeteries -- —- _— -_ _- Poor Relief -- —— -_ -- -- Water and Sewer -- -- -_ -- -- Miscellaneous & Other 16.1 29.2 35.0 26.0 24.4 190 APPENDIX TABLE 7 Expenditures for Services Rendered by Genesee Township, Genesee County, in Michigan, 1945 to 1958 as a Percentage of Total Disbursements Disbursements 1945 1950 1955 1957 1958 Administration 46.9 10.0 5.3 7.0 12.2 Police Department -- 2.5 -- 1.5 .5 Fire Department -- 41.3 12.2 8.2 13.0 Health 5.3 -- -— -- -_ Elections 16.2 1.4 1.4 2.4 .6 Recreation -- -- 1.1 .5 .5 Library -- -- -- -- -- County Road Commission -- 11.5 11.0 30.9 19.9 Highway Lighting 5.6 1.8 1.5 1.7 4.7 Cemeteries .2 1.1 .1 .1 .1 Poor Relief -- —- -- -- -- Water and Sewer -- -- -- -_ -- Miscellaneous & Other 25.8 30.4 67.3 47.6 48.4 191 APPENDIX TABLE 8 Expenditures for Services Rendered by Summit Township, Jackson County, in Michigan, 1945 to 1958 as a Percentage of Total Disbursements L fl—I Disbursements 1945 1950 1955 1957 1958 Administration 30.2 8.7 10.8 11.7 12.4 Police Department 5.9 16.8 10.2 11.3 12.6 Fire Department 14.9 16.8 22.2 18.6 19.0 Health -- -- .6 .4 .4 Elections 8.4 2.1 3.0 3.4 .7 Recreation -- 1,0 .4 .3 .3 Library -- .5 .4 .3 .3 County Road _ Commission —- 3.7 29.4 14.9 9.9 Highway Lighting 9.4 3.3 3.5 2.7 __ Cemeteries 1.1 .3 .4 -- .3 Poor Relief 19.1 6.0 -— -- -- Water and Sewer 3.0 -- -- -- 20.6 Miscellaneous & Other 8.0 40.8 19.1 36.4 23.5 APPENDIX TABLE 9 192 Expenditures for Services Rendered by wyoming Township, Kent County, in Michigan, 1945 to 1958 as a Percentage of Total Disbursements Disbursements 1945 1950 1955 1957 1958 Administration 17.5 4.3 3.5 4.6 9.2 Police Department 10.7 10.8 13.8 17.5 12.8 Fire Department 15.2 15.9 12.6 19.3 13.8 Health 3.0 1.6 .3 .1 .1 Elections 3.0 .8 .6 1.9 .5 Recreation 7.8 3.4 10.8 7.3 9.4 Library -- .5 .3 .2 .3 County Road Commission 14.6 16.0 22.4 7.4 11.5 Highway Lighting -- —- -- -_ _- Cemeteries 10.0 8.4 5.3 5.8 4.6 Poor Relief 1.7 1.4 .4 .2 .1 Water and Sewer -- —— -_ -- -_ Miscellaneous & Other 16.5 37.0 30.0 35.6 37.7 193 APPENDIX TABLE 10 Expenditures for Services Rendered by West Bloomfield Township, Oakland County, in Michigan, 1945 to 1958 as a Percentage of Total Disbursements Disbursements 1945 1950 1955 1957 1958 Administration 38.5 29.9 16.9 16.0 15.9 Police Department 4.4 15.2 21.3 14.7 9.4 Fire Department 15.5 12.7 14.0 11.9 11.7 Health 4.0 1.2 -- .9 .8 Elections 8.5 .9 1.7 2.0 .3 Recreation -- —- —- -- -- Library -- 11.5 5.2 5.7 8.4 coggmgiggign -- -- 1.7 2.8 3.2 Highway Lighting 4.7 2.9 1.3 .3 .4 Cemeteries .7 .4 .2 .2 .1 Poor Relief 1.2 -- -- -- .3 Water and Sewer -- -- -- 1.1 -- Miscellaneous & Other 22.6 25.3 37.6 44.5 49.5 APPENDIX TABLE 11 194 Disbursements of Calvin Township, Cass County, in Michigan 1945 to 1958, in Constant 1958 Dollars ,1.._~ _. ___~-— -._. l. ‘11—. 1945 1955 1957 1958 Disbursements 1950 Administration $1,924 3 2,289 $ 1,751 $ 1,997 $ 1,958 Police Department -- -- -- —- -- Fire Department 24 238 459 1,236 1,200 Health —- —- -- -- -- Elections 430 190 #48 355 130 Recreation -- -- 145 -- ~— Library -- -— —- —— -- CCE‘EKigé’ign .. 3,120 8,640 1,637 3,960 Highway Lighting —- —- -- -- -- Cemeteries 353 679 913 1,185 1,090 Poor Relief 2,674 3,485 3,325 915 3,228 water and Sewer -- -- -- -- -- Miscellaneous 227 3,487 2,560 6,777 7,239 Total 5,629 13,789 18,240 14,102 18,803 APPENDIX TABLE 12 195 Disbursements of Carmel Township, Eaton County, in Michigan 1945 to 1958, in Constant 1958 Dollars Disbursements 1945 1950 1955 1957 1958 Administration 3 501 8 1,268 905 8 1,167 3 1,604 Police Department -- -- -- —- -— Fire Department 161 114 832 1,412 1,199 Health -- -— -- -- -- Elections 153 46 225 173 98 Recreation —- -- -- —— -- Library 200 179 183 182 183 coggmgiggign -— 1,149 7,431 4,468 9,506 Highway Lighting 287 -- -- —- -- Cemeteries —- 903 811 481 1,162 Poor Relief -— 416 284 -- —- Water and Sewer -- —- 512 1,735 2,890 Miscellaneous 63 7,647 413 901 1,596 Total 1,362 11,721 11,596 10,525 18,247 196 APPENDIX TABLE 13 Disbursements of Newark Township, Gratiot County, in Michigan 1945 to 1958, in Constant 1958 Dollars L J - 4— Disbursements 1945 1950 1955 1957 1958 Administration 8 774 8 1,086 8 791 8 —- 81,000 Police Department -- —- —— _- -- Fire Department 113 416 1,274 -- 810 Health 23 -- -- -- -— Elections 80 99 203 —- 110 Recreation -- —- _— _- _- Library -— —- -- -- -- coggmgiggign 138 3,553 3,366 -- 3,801 Highway Lighting 3 —— -— _- -- Cemeteries 374 307 377 -- 436 Poor Relief —- —— -_ -- _- Water and Sewer -- 1,105 4,595 -- 1,577 Miscellaneous 71 6,088 1,210 -- 1,004 Total 1,576 12,654 11,815 -- 8,737 197 APPENDIX TABLE 14 Disbursements of Wheatland Township, Hillsdale County, in Michigan 1945 to 1958, in Constant 1958 Dollars Disbursements 1945 1950 1955 1957 1958 Administration $ 993 $1,496 81,439 $ 1,494 3 2,170 Police Department -- -- -- 49 -- Fire Department 242 342 —- 623 750 Health -— 575 741 -— 720 Elections 245 92 522 462 213 Recreation —— __ _- __ 60 Library -- -- —- -- 48 Coggggiggign —- 334 687 8,050 3,034 Highway Lighting -- -- -- —- -— Cemeteries 282 644 1,111 952 662 Poor Relief —« —— —— __ -_ Water and Sewer —- -- -- -— —- Miscellaneous 836 803 1,014 4,145 2,571 Total 2,597 4,283 5,513 15,790 10,228 .198 APPENDIX TABLE 15 Disbursements of Grant Township, Huron County, in Michigan 1945 to 1958, in Constant 1958 Dollars Disbursements 1945 1950 1955 1957 1958 Administration 8 725 81,246 8 1,583 81,492 8 1,182 Police Department -- —— —_ __ __ Fire Department -- -- 243 206 252 Health 8 -— —— -- _- Elections 92 125 162 108 147 Recreation -— —— __ _- -_ Library —- -- -- -- -— County Road Commission -- 298 8,072 3,102 9,396 Highway Lighting 87 -- -- -- -- Cemeteries -— 2,071 394 2,549 796 Poor Relief -- -- —- —- -— Water and Sewer -- 893 1,115 333 518 Miscellaneous 638 562 1,184 1,703 2,030 Total 1.549 5.195 12.753 9.494 14.321 199 APPENDIX TABLE 16 Expenditures for Services Rendered by Calvin Township, Cass County, in Michigan, 1945 to 1958 as a Percentage of Total Disbursements Disbursements 1945 1950 1955 1957 1953 Administration 34.2 16.6 9.6 14.2 10.4 Police Department -- —- __ -- _. Fire Department .4 1.7 2.5 8.8 6.4 Health —— —- _- -- -_ Elections 7.6 1.4 2.5 2.5 .7 Recreation -- —— .8 -- -_ Library —- —— _- -- -- County Road Commission -- 24.8 47.4 11.6 21.1 Highway Lighting -- —- __ -- -_ Cemeteries 6.3 4.9 5.0 8.4 5.8 Poor Relief 47.5 25.3 18.2 6.5 17.2 Water and Sewer -- —— _- -- -- Miscellaneous & Other 4.0 25.3 14.0 46.7 38.5 200 APPENDIX TABLE 17 Expenditures for Services Rendered by Carmel Township, Eaton County, in Michigan, 1945 to 1958 as a Percentage of Total Disbursements Disbursements 1945 1950 1955 1957 1953 Administration 36.8 10.8 7.8 11.1 8.8 Police Department -- -- -- -- -- Fire Department 11.8 1.0 7.2 13.4 6.6 Health -- -- -- -- —- Elections 11.2 .4 1.9 1.6 .5 Recreation -- —— -_ -- -- Library 14.7 1.5 1.6 1.7 1.0 County Road 4 Commission -- 9.8 64.1 42.5 52.1 Highway Lighting 21.0 -- -- -- -- Cemeteries -- 7.7 7.0 4.6 6.4 Poor Relief -- 3.5 2.4 .. -- Water and Sewer -- -- 4.4 16.5 15.8 Miscellaneous & Other 4.6 65.2 3.6 8.6 8.7 APPENDIX TABLE 18 Expenditures for Services Rendered by Newark Township, Gratiot County, in Michigan, 1945 to 1958 as a Percentage of Total Disbursements Disbursements 1945 1950 1955 1957 1958 Administration 49.1 8.6 6.7 -- 11.4 Police Department -- -- -- -- -- Fire Department 7.2 3.3 10.8 -- 9.3 Health 1.4 -- -— -- _. Elections 5.1 .8 1.7 -- 1.3 Recreation —- -- -- -- _- Library -- -- -— -- -- County Road Commission 8.8 28.1 28.5 -- 43.5 Highway Lighting .2 -- -- _- -_ Cemeteries 23.7 2.4 3.2 -- 5.0 Poor Relief -- -— —- -_ -- Water and Sewer -- 8.7 38.9 -- 18.0 Miscellaneous & Other 4.5 48.1 10.2 -- 11.5 APPENDIX TABLE 19 202 Expenditures for Services Rendered by Wheatland Township, Hillsdale County, in Michigan, 1945 to 1958 as a Percentage of Total Disbursements Disbursements 1945 1950 1955 1957 1958 Administration 38.3 34.9 26.1 9.5 21.2 Police Department -- -— —— .3 -_ Fire Department 9.3 3-0 -- 3-9 7-3 Health -- 13.4 13.4 -- 7.0 Election 9.4 2.2 9.5 2.9 2.1 Recreation —— -- -- -- .6 Library -- -- -- -- .5 County Road Commission -- 7.8 12.5 51.0 29.7 Highway Lighting -- —- —_ _- _- Cemeteries 10.8 15.0 20.2 6.0 6.5 Poor Relief -- -- -- -- -- Water and Sewer -- -- -- -- _- Miscellaneous & Other 32.2 18.7 18.4 26.3 25.1 203 APPENDIX TABLE 20 Expenditures for Services Rendered by Grant Township, Huron County, in Michigan, 1945 to 1958 as a Percentage of Total Disbursements Disbursements 1945 1950 1955 1957 1958 Administration 46.8 24.0 12.4 15.7 8.3 Police Department -— —— -- -- -- Fire Department -- -- 1.9 2.2 1.8 Health .5 -— —— -- -- Elections 5.9 2.4 1.3 1.1 1.0 Recreation -- —— -_ -- -- Library -- -- —- -- -- County Road Commission -- 5.7 63.3 32.7 65.6 Highway Lighting 5.6 -- -- -- -— Cemeteries -- 39.9 3.1 26.9 5.6 Poor Relief -- -- -— -- -- Water and Sewer -- 17.2 8.7 3.5 3.6 Miscellaneous & Other 41.2 10.8 9.3 17.9 14.2 204 APPENDIX TABLE 21 Disbursements of Marion Township, Charlevoix County, in Michigan 1945 to 1958, in Constant 1958 Dollars . , ,. . . _. . , . . . -.. v -- , v . -< .¢ . 4 ' ‘ .f‘r’ Tr'fizfifir'rflimgfi.“rm=7u' -22321. - Disbursements 1945 1950 1955 1957 1958 Administration $436 8 398 3 374 5 541 3 490 Police Department -- -— um _- -- Fire Department -- 28 645 604 561 Health -- —- _- -1 .1 Elections -- 55 180 173 84 Recreation -- -- _a 1- __ Library -- —_ 1- __ a, County Road Commission -- 451 3,705 3,715 5,000 Highway Lighting —_ i- —a _- -a Cemeteries -- 35 50 72 81 Poor Relief -~ __ 1_ -_ 1, Water and Sewer -- —- —_ -_ -- Miscellaneous —- 79 221 278 202 Total 436 1,047 5,178 5,382 6,418 205 APPENDIX TABLE 22 Disbursements of 880 Township, Chippewa County, in Michigan 1945 to 1958, in Constant 1958 Dollars 1957 Disbursements 1945 1950 1955 1958 Administration 8 863 $1,170 8 2,223 8 2,335 8 2,136 Police Department -- -- -_ 129 24 ire Department -_ 65 239 373 137 Health -— ~— —- 515 500 Elections -- 161 364 630 185 Recieatiot -~ -- -- —- -~ Library -- -- —_ __ -~ County Road ommission -- 3,948 4,320 8,338 10,800 Highway Lighting ~— -— a- -1 -- Cemeteries -— -— -- _- -- Poor Relief -_ -- -- -- ~— Water and Sewer —- -— -— -— —- Miscellaneous 902 634 5,425 4,525 1,762 Total 1.765 ' 5,977 12,570 16,846 15.546 APPENDIX TABLE 23 206 Disbursements of Gladwin Township, Gladwin County, in Michigan 1945 to 1958, in Constant 1958 Dollars 1945 950 1955 Disbursements 1 1957 1958 Administration 8 481 8 678 8 920 661 8 864 Police Department -_ —— -_ -_ _- Fire Department —- n— 5,477 1,033 1,584 Health .. -.. ' 65 ..— ...- Elections 129 42 216 261 190 Recreation -— —— -_ -_ -_ Library —— 34 -- m- a- County Road Commission 725 1,539 986 8,073 1,877 Highway Lighting —_ -- —- —— _— Cemeteries 64 99 -- 314 331 Poor Relief —_ —- -— —- _- Water and Sewer -- —- -— _- -- Miscellaneous 108 850 1,969 981 353 Total 1,507 3,243 9,628 11,322 5,199 207 APPENDIX TABLE 24 f Riverton Township, Mason County, in Michigan Disbursemen s o 945 to 1958, in Constant 1958 Dollars ‘- .v 1 & ZI“ Disbursements 1945 1950 1955 1957 1958 Administration 8 702 8 1,040 8 1,808 $1,232 8 1,350 olice Department -- 11 -— -- 92 Fire Department -- 19 -- -- 39 Health -— 34 -— -— 124 Elections 233 124 232 333 127 Recreation -- 135 707 —- 473 Library -— -— -- —- -~ County Road Commission -- 228 8,961 3,994 8,032 Highway Lighting -~ __ -~ -- ~~ Cemeteries 105 137 449 767 508 Poor Relief 72 -- -- -— ~- Water and Sewer -— -- -- -— —— Miscellaneous 457 10,096 7,333 1,082 1,848 Total 1.570 11,823 18.763 7.403 12.594 208 APPENDIX TABLE 25 Disbursements of Goodwell Township, Newaygo County, in Michigan 1945 to 1958, in Constant 1958 Dollars Disbursements 1945 1950 1955 1957 1958 Administration —— 8 790 8 906 8 832 8 808 Police Department -- 68 -- -~ -- Fire Department -- -- 401 125 —- Health —— —— __ _- _- Electiors -- 120 162 208 72 Recreation —_ —— -_ __ -_ Library wm —- -- __ ~— County Road Commission -- 10,799 5,400 2,060 4,000 Highway Lighting m- -— -— —_ —— Cemeteries —- 35 38 103 -- Poor Relief -~ -- -- an _— Water and Sewer —- -— -— -- -_ Miscellaneous -- 363 363 408 448 Total —- 12,175 7,271 3,736 5,328 APPENDIX TABLE 26 209 Expenditures for Services Rendered by Gladwin Township, Gladwin County, in Michigan, 1945 to 1958 as a Percentage of Total Disbursements Disbursements 1945 1950 1955 1957 1958 Administration 31.9 20.9 9.6 5.8 16.6 Police Department -- -- -- -- -- Fire Department -- -- 56.9 9.1 30.5 Health -— .7 -- _- -- Elections 8.5 1.3 2.2 2.3 3.7 Recreation -- —— -- -- __ Library -- 1.1 -_ _- -- County Road Commission 48.1 47.5 10.2 71.3 36.1 Highway Lighting -- —— -- -_ -- Cemeteries 4.3 3.1 -- 2.8 6.4 Poor Relief -- —- -- _- -_ Water and Sewer -- -- -- -— _- Miscellaneous & Other 7.2 26.2 20.4 8.7 6.8 210 APPENDIX TABLE 27 Expenditures for Services Rendered by Marion Township, Charlevoix County, in Michigan, 1945 to 1958 as a Percentage of Total Disbursements Disbursements 1945 1950 1955 1957 1953 Administration 100.0 38.0 7.2 10.0 7.6 Police Department -- -- —- —— -— Fire Department -- 2.7 12.5 11.2 8.7 Health —- —— -_ -_ -_ Elections -- 5.2 3.5 3.2 1.3 Recreation -~ —_ -_ -- -- Library —— —_ -- -_ _- County Road Commission —— 43.1 71.6 69.0 77.9 Highway Lighting -- —- -- _- -- Cemeteries -- 3.4 1.0 1.3 1.3 Poor Relief -- —— -- -- -- Water and Sewer -- -- —- _- _- Miscellaneous & Other -- 705 #03 5.2 301 211 APPENDIX TABLE 28 Expenditures for Services Rendered by Soo Township, Chippewa County, in Michigan, 1945 to 1958 as a Percentage of Total Disbursements 1958 Disbursements 1945 1950 1955 1957 Administration 48.9 19.6 17.7 13.9 13.7 Police Department -— -- -- .8 .2 Fire Department -- 1.1 1.9 2.2 .9 Health —- -_ _- 3.0 3,2 Elections -- 2.7 2.9 3.7 1.2 Recreation -- —— -_ -- __ Library -- —— -- -- -- County Road Commission -— 66.0 34.4 49.5 69.5 Highway Lighting -- —- _- -- -- Cemeteries -- —— -_ -- -- Poor Relief -- —— -— -- -- Water and Sewer -- -— -- -- -- Miscellaneous & Other 51.1 10.6 43.2 26.9 11.3 APPENDIX TABLE 29 Expenditures for Services Rendered by Riverton Township, Mason County, in Michigan, 1945 to 1958 as a Percentage of Total Disbursements Disbursements 1945 1950 1955 1957 1958 Administration 44.7 8.8 5.8 16.6 10.7 Police Department -- .1 -- -- .7 Fire Department -- .2 -- -- .3 Health -- .3 -— -- 1.0 Elections 14.9 1.1 1.2 4.5 1.0 Recreation -- 1.1 3.8 -4 3.8 Library -- -- -- -- -- County Road Commission -- 1.9 47.8 53.9 63.8 Highway Lighting -- —- —- -- -_ Cemeteries 6.7 1.2 2.4 10.4 4.0 Poor Relief 4.6 -- -— -- -- Water and Sewer -- -- -- -- _- Miscellaneous & Other 29.1 85.4 39.1 14.6 14.7 213 APPENDIX TABLE 30 Expenditures for Services Rendered by Goodwell Township, Newaygo County, in Michigan, 1945 to 1958 as a Percentage of Total Disbursements Disbursements 1945 1950 1955 1957 1958 Administration -— 6.5 12.5 22.3 15.2 Police Department -- .6 -— __ __ Fire Department -- -- 5.5 3.3 -- Health -— —- -- __ _- Elections -- 1.0 2.2 5.6 1.4 Recreation ;— —- _- __ _- Library -— _- __ _- __ County Road Commission -- 88.7 74.3 55.1 75.1 Highway Lighting -— —— -- -- _- Cemeteries ' -- .3 .5 2.8 -_ Poor Relief -- —— -— __ -- Water and Sewer —— —— -- -_ _- Miscellaneous & ~ ' "w. _