1. Local Government and Finance
Chapter 25

2. Counties, Towns, and Townships
What is a county?
Major unit of local gov’t in a State
Created by the State
Size varies, number of counties vary, and counties go by different names

3. Why do we have counties?
They were the earliest units of local gov’t established by the 13 colonies
Helped take some of the administrative workload off a state gov’t

4. What were counties named after
When were they created?
13 colonies created them first
Oldest one dates back to 1632 in Virginia
Shawnee County was one of the 1st established in Kansas in 1855
There are 105 counties in Kansas
What were counties named after
A variety of figures, battles, some after other states

5. What is the function of countries?
Varies among states
Major units of gov’t in rural areas
Counties and townships share the functions of rural local government
Governing body is called the county board
Most important legislative power deals w/finance
Responsible for the administration of State law

6. What is a town and township
Township: subdivisions of counties
Units of local gov’t w/various gov’t powers
Region or district is approx 6 sq miles
Town: urban area that has a name, defined boundaries, and local gov’t, larger than a village but smaller than a city

7. Feb 26, 1867 Kansas Legislature defined the boundaries of Rooks Co
Feb 26, 1867 Kansas Legislature defined the boundaries of Rooks Co. w/23 townships
Now there are 12
Towns in Rooks Co
Stockton, Plainville, Woodston, Damar, Palco, Codell, Zurich, Webster
Names – Stockton, Stockton, KS
Numbered – Township 3 - Stockton

9. Financing State and Local Government
**States get revenue from taxes but nontax revenue comes from federal gov’t
States can collect taxes (major power is taxing)
But restrictions are imposed by federal constitution
1) Interstate and Foreign Commerce
Can not lay taxes on imports or exports
2) The Federal Gov’t and Its Agencies
3) Fourteenth Amendment Limitations
Due Process and Equal Protection
* Forbids the making of unreasonable classification
* Impose & administrated fairly
* Not so heavy to confiscate property
* Impose only for public purposes

10. Sources of Revenue Nontax Sources Sales tax Income tax Property tax
Inheritance tax
Estate tax
Business taxes
Many other taxes
Nontax Sources
Most come from Federal Gov’t grants
Publicly operated business enterprises
Toll bridges and roads
Liquor sales
Court fines, sales and lease of public lands, interest from loans and investments

11. Borrow Money Often must borrow for unusually large undertakings
Ex. Public buildings, bridges, highways
Borrowing often done by issuing bonds
Many state and local gov’t have limits on how much they can borrow

12. Budget Process State budgets are highly charged political documents
Most states have an executive budget giving the governor two vital powers:
1) prepare the State budget
2) administer the funds the legislature appropriates process is similar to federal process