STATE AND LOCAL EXPENDITURES 33 
minimum, because of duplications in the expenditures for 
debt service and school purposes. Since these duplications 
cannot be entirely eliminated from the data, it seems prefer- 
able to state that the expenditures of local governments other 
than cities over 30,000 for the five functions may be estimated 
as between $19 million and $22 million. 
Expenditures of Cities over 30,000 
The combined expenditures of the four Missouri cities 
having a population of more than 30,000 are shown in 
Tables 10 and 11 for the fiscal years ended in 1913, 1918, 
and 1923 to 1928. Table 10 indicates that the net expendi- 
tures of these cities amounted to $77.0 million for the fiscal 
year ended in 1928, as compared with $30.2 million for 1913 
and $50.6 million for 1923. In other words, net expenditures 
in 1923 were two thirds larger than in 1913, and the net 
total for 1928 was more than two and one half times as large 
as that for 1913. When the amounts expended for interest 
and public utilities are included, the relation between the 
totals remains approximately the same, with the exception 
that the increase from 1923 to 1928 is even more marked. 
While the population of these cities increased during the 
period for which data are given, the rate of growth was not 
proportionate to the increase in total expenditures, and it 
therefore follows that the per capita cost of city government 
increased. An expanding urban population frequently is 
the cause of an increase in per capita expenditures, for addi- 
tional facilities must be provided for school purposes, streets 
must be laid out and built as the limits of the city are ex- 
tended, and adequate sanitation and other facilities provided 
by government become relatively more expensive. These 
factors were in evidence throughout the period. 
Another factor was the improvement of educational 
standards. Reference to Table 10 shows that, while net 
expenditures in recent years for all functions were about two 
and one half times those of 1913, school expenditures were 
approximately three times as large, amounting to $23.8 mil- 
lion in 1927 and $21.6 million in 1928. The decrease in 1928 
is attributable to a decline in capital outlays for building 
purposes. Not only did educational expenditures increase