The expenses of the State governments are not heavy, and are devoted to but few objects.  The chief expenditures are for:—­(1) the salaries of officials; (2) judicial expenditures; (3) the State volunteer militia; (4) grants to public schools; (5) public charities and institutions, as prisons, insane asylums, etc., (6) interest on State debts; (7) internal improvements and public buildings.

The methods of appropriations are similar to those employed by the Federal government.

The expenditures of the local bodies, and particularly cities, are much larger, in proportion to their population, than those of the States, and are increasing at a greater rate than the increase of population.  The objects of expenditure are numerous and very important.  The chief ones are:  (1) Interest on local debts; (2) maintenance and care of the streets and roads; (3) lighting of streets; (4) police; (5) salaries of officials.

The following are outlines of the receipts and expenditures of the State of Maryland for 1888, and for the City of Baltimore for 1887.  These figures are given not because they of themselves possess any especial importance, but because from them can be obtained an idea of the activity of a typical State and city.

_#Maryland.#_[1]—­The total receipts from all sources were $2,542,130; and there was paid out $2,016,060.  The chief receipts were from: 

     General Taxes, $793,301
     Licenses, 487,969
     Corporation Tax, 73,553
     Railroad Tax, 58,455
     Inheritance Tax, 57,767
     Income from Stocks and Bonds owned, 206,175
     Fees, 17,585

_#Baltimore.#_[2]—­The gross receipts into the treasury for the year ending December 31, 1887, were $8,446,439, and were chiefly from the following sources: 

Taxes,                                $4,210,112
Public schools, tuition fees, etc.,        6,766
Market houses, rent of stalls,            58,287
Wharfage and rent of wharves,             33,561
General licenses,                       44,609
Auction duties,                          7,431
Dividends on stock in B. & O. R.R.,    130,000
Water rents,                           745,446
Passenger railway companies,           132,167
From the State for public schools,     147,403
Temporary loan,                      1,510,000
Receipts to pay interest on loans,     896,704
Sale of stock,                         243,285

The total disbursements were $8,403,930.  Of this $4,541,357 was spent on account of expenses of city government, the following being the principal items of expense: