STATE AND LOCAL EXPENDITURES 37 at a more rapid rate than city expenditures in general, but in each year this function out-ranked all others on the basis of the total amounts expended. During the period 1923 through 1928 education accounted for considerably more than 309, of net expenditures and 259%, of gross expenditures, not including debt redemption. In fact, in only one year of the period, 1928, were educational expenditures less than 309, of the net total. On the basis of total net expenditures, other city functions ranked as follows in 1928: social welfare, highways, protec- tion, general government, and miscellaneous. When the functional data for the four cities are combined it is found that capital expenditures exclusive of those for public utilities amounted to $26.7 million for 1928, or 34.6% of net total expenditures. Of this amount, highways ac- counted for more than $10.5 million, and capital outlays for social welfare institutions formed the largest part of the remainder. These two functions and education normally require considerable capital additions as population expands and standards in governmental service are improved. In the years prior to 1928 capital expenditures did not form so large a part of the net total as in that year. In each year, however, they comprised more than 209, of the net total. Comparison of the distribution of city expenditures be- tween maintenance and capital with the same distribution for the state government brings out the fact that the cities have been expending funds for capital additions for a number of governmental functions, while the state has confined its capital expenditures mainly to one function, highways. The data indicate that the capital expenditures of the city governments have been diversified in response to the many and varied needs of the growing urban population. On the other hand, it would seem that the state government has concentrated on highway construction and has not developed various state institutions to an extent commensurate with the normal growth of the state. Information concerning the expenditures of St. Louis, Kansas City, St. Joseph, and Springfield is given in Tables 12, 13, 14, and 15. Extended comment is not necessary,