County libraries were provided for as early as 1816 in the state constitution of Indiana and a number of laws were passed to carry out this provision. But little was accomplished there or in the other states having similar laws until the subject was revived by the Ohio legislature in 1898. This led to its consideration in other states and in 1909 California passed its comprehensive law. There are now twenty-five states having some kind of legislation regarding county libraries and a number of other states are preparing to take action. Some permit the county to establish a library, others allow it to adopt an existing library, and some permit either method. County libraries have been most extensively developed in California. The chief features of its law are given on page 13.
The tax rate and the method of government.—Two important questions have commanded attention from the beginning. The first is whether the tax rate for library purposes should be restricted. A maximum limit suggests a liberal rate which is regarded as proper, and yet assures the timid taxpayer that the fixed rate will not be exceeded. On the contrary this restriction in small towns may not permit sufficient support, while towns able and willing are prevented by law from giving more liberal support. A minimum rate assures at least a certain amount of income, although there is danger that this may be wrongly regarded as sufficient for all purposes.
These differences of opinion have never entirely disappeared. In some states, especially those of New England, no restrictions have ever been made, while in the newer and western states either a minimum or a maximum rate or both have always existed. In some, as in Missouri, the rate is graduated according to the need of the municipality and its size and financial ability.
It has been pointed out that there are three forms of tax support: (1) The appropriation of specific sums from the municipal treasury as may be determined from year to year.
