Introduction
Recently we received a request from one of the state associations relative to information on the relationship between increased state aid to local governments and local property taxes. In answer to this request we assembled data for all forty-eight states shoring the amount of state aid and local property tax collections at the beginning and at the end of a ten-year period, 1932-1941. This material is presented in the accompanying table with the hope that other associations will find it of interest and assistance. The data were taken from three publications of the United State Department of Commerce: Financial Statistics of State and Local Governments, 1932;: Property Taxation, 1941; Federal and State aid, 1941. Included under state aid are taxes shared by the states with local governments
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