The state is our fundamental governing unit. We live in "the United States." Voting districts are formed by the state subject to state and federal Constitutional requirements. Cities and towns - and counties - have power only as delegated by the state.
The county functions and offices - County Attorney, Register of Deeds, jail, nursing home, etc. - are all authorized and mandated by the state, then funded with county resources.
I poked around to find out what that means in terms of relative tax loads. My suspicion was that big counties enjoy economies of scale while small counties must incur a lot of the same overhead, but allocate it among fewer taxpayers.
And lo, it is so. A 2006 report looking at the budgets and expenses of our ten counties has some pretty convincing statistics.
Coos is our poorest (in personal income) and smallest (in population) county. Hillsborough and Rockingham are our richest and biggest counties.
The per capita tax load for county government is about $620 in Coos, about $200 in Hillsborough and Rockingham.
That's pretty stupid, huh??
But it isn't just stupid. It is a clear violation, it seems to me, of the New Hampshire Constitution. Specifically Article 5, which authorizes the state to
impose and levy proportional and reasonable assessments, rates, and taxes, upon all the inhabitants of, and residents within, the said state
Allocating responsibilities for law enforcement, recordkeeping, care of the elderly, etc. to the counties is inherently unreasonable and disproportionate.
There have been some court cases challenging particular state mandates - and the state has prevailed. But the issue is not with specific mandates - it is with the very concept of county government itself.
|