SOURCES AND METHODS 359 
ficiency probably depends quite largely upon the views of the 
individual who 1s considering the problem. In considering the 
question of capital requirements, this limitation was recognized, 
and the revenue analysis was based upon $40 million, because it 
represents approximately the total recommended by the State 
Survey Commission. Likewise, the amount of $40 million can 
be conveniently used as a basis for reducing or increasing the 
estimate of funds required for debt service, if in the opinion of the 
reader the capital additions and extraordinary repairs that might 
be financed through borrowing should be less than or more than 
$40 million. 
The per capita computations included in this study are based 
upon the estimated population as indicated by the trend between 
the years for which the federal census is taken. The state popula- 
tion estimates used were as of the middle of the fiscal years, and 
the county estimates used in computing the per capita figures in 
Tables 86 and 87 were as of January 1, 1928.