The purpose of this study was to investigate the factors which affect the expenditure decisions of local governments. Data collected relates to county boroughs in England and Wales from 1951 to 1974 and aggregate UK local government expenditure over the same period. Variables For county boroughs in England and Wales 1951 - 1974: total expenditure and expenditure on selected services (education, police, libraries, sewerage and fire). Socio-economic and demographic data (earnings, employment, social class, age structure, amenities and density). Political data (county borough election results). For aggregate UK local government expenditure 1951 - 1974: total local and combined public authorities expenditure (current, capital and exhaustive).