FINANCING THE CAPITAL REQUIREMENTS 267 fore comparable to the amounts shown in Table 83 for all other purposes for 1923 and later years. In 1928 the per capita capital expenditures for purposes other than highways were only one half as large as in 1913. In no year later than 1923 were the per capita capital expenditures of the state for purposes other than highways so large as in 1918. This comparison is particularly significant since 1918 was a year in which the capital outlays of many state governments were very low. At that time construction by governmental agencies other than for war purposes was at a low level. The data thus far analyzed indicate that there is ample reason why a large part of the capital needs of the state at the present time might be regarded as an accumulated de- ficiency. For the five-year period, 1924 through 1928, the outlays for purposes other than highways amounted to considerably less than $1 million per year, and the per capita average was only $0.22. The following statement in the report of the State Survey Commission indicates that a considerable part of the total expenditures recommended may well be regarded as an accumulated deficiency: “The amounts shown for ‘capital outlays’ and ‘extraordinary repairs’ cover only the barest present needs, a sufficient amount to take care of estimated increases in inmates and enrollment, and proper maintenance during a ten-year period.” The portion of the estimated expenditures that would be applied to maintenance of buildings rather than +0 construction is small as compared with the amounts for capital outlays. ProposeEDp Prax ror Financing Capital REQUIREMENTS Although the statement in the report of the State Survey Commission that has just been cited indicates that a con- siderable portion of the amount needed would be used in covering “the barest present needs” of the state, a later section of the report recommended that the financing be spread over a period of twelve years? since “there are no : Report of the State Survey Commission, 1929, p. 134. 2 The expenditure plan would not be operative until the taxes levied to support the plan had been in effect one year.