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43 Pol. Sci. Q. 1 (1928)

handle is hein.journals/pclscceqry43 and id is 1 raw text is: Volume XLHZI] March, 1928 [Number POLITICAL SCIENCE QUARTERLY TENDENCIES IN STATE AND LOCAL FINANCE AND THEIR RELATION TO STATE AND LOCAL FUNCTIONS VOLUMES have been written concerning the proper division of functions between central and local gov- ernments, but the important part played by the reve- nue system in determining such division has received scarcely more than passing comment. Yet it is clear that all other powers are conditioned by the financial power. State legis- latures may make generous grants of power to the municipali- ties; local authorities may believe themselves to be firmly entrenched behind home-rule provisions in the state constitu- tion; yet when these local authorities come to make up their budgets they often find that the revenues at their disposal will barely supply the necessities, and the privileges which are legally theirs are of no avail. When public school facilities are so limited that the children can attend school only half of the day, and when the emergency of a circus parade leaves the residence districts without police protection, the ' power to provide public transportation at less than cost, or to establish a municipal theatre, exists only on paper. For the most part local governments have enjoyed consider- able freedom in this country,-so much, in fact, that an Eng- lish critic has spoken of the American system as an Anarchy of Local Autonomy which ' has given the United States the worst local government of any State claiming to be civilized. 1Sidney Webb in his Preface to J. Watson Grice, National and Local Finance, 1910, pp. vii-viii.

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