Of the purposes for which property tax revenue is spent in the State of Wisconsin roads, streets and schools are by far the most important. These taxes are collected by the city, village and town or township treasurers. In 1931, 38.2 per cent of the revenue col lected by town treasurers of nine counties was spent for roads and 36.1 per cent for for streets and 46.3 per cent for schools. The corresponding figures for the cities are 16 and 42.4. The next largest items are: towns, general governmental purposes, 9.3 per cent: villages, general governmental purposes, 9.4 per cent; and cities, law enforcement and protection of property, 10.6 per cent.