Due to increased expenses, but less revenue, 114 counties were considered to be reduced to 40 counties. At that time, the present city governments were devised a century earlier, long before the highways or the motor car was heard of. By the consolidating the smaller counties, a great expense could be eliminated at a time when revenue was at a critical shortage.
By doing so, there wouldn’t be as many political offices to pass around, but at the same time, there would be only one-fourth of the salaries and overhead to pay. The larger counties would remain unchanged. It would be several years before the consolidation would take place.
Gallatin Democrat 1/26/32 "May Make State Into 40 Counties"
Reseached by Wilbur Bush