BUREAU OF PUBLIC ROADS. 469 



Believing that the formulation of sounder and more equitable 

 methods must rest upon a more specific knowledge of the facts, the 

 bureau has undertaken to make a thorough study of the sources of 

 highway revenue, local, county, and State. Most of the previous 

 investigations have been limited to a study of the sources of State 

 revenue, disregarding the county and local expenditures, which, in 

 the light of the recent investigation, has been found to be a serious 

 omission. The money for the construction and maintenance of roads, 

 whether they be local or county or State roads, eventually is drawn 

 from the same groups, and a financial policy which fails to consider 

 the system of taxation as a whole is almost certain to lead to burden- 

 some and inequitable conditions. 



Wisconsin was selected as the place of the study as being a State 

 whose system of highway financing represents a fair average of the 

 methods employed in other States. Four counties — Dane, Outagamie. 

 Rusk, and Waukesha — were selected as typical counties representa- 

 tive of the highway development in different sections of the State. 



Among the significant findings of the investigation, many of 

 which are at variance with opinions widely held, are the following : 



1. The major portion of the total highway funds are raised by 

 township and county units rather than by the State. 



2. Real property taxation is the chief source of highway revenue 

 derived from these counties, producing an average of 62 per cent of 

 all the money expended. 



3. Vehicle license fees produce 9 per cent of the total funds raised 

 in the counties. 



4. The major portion of the burden on real property in the 

 counties is due to local and county taxation. The local and county 

 units receive 89.3 per cent and the State only 10.7 per cent of the 

 real property revenue. 



5. Real property contributes a larger share of highway revenue 

 during periods of depression, when other revenues decrease. 



6. As a county develops and grows richer the relative burden on 

 real property for highway purposes decreases. Wlien a county is 

 in the developmental stage the cost of the permanent features of 

 highway improvements can be deferred by issuing a reasonable 

 amount of highway bonds. 



7. A reduction or elimination of State taxation of real property 

 will not materially reduce the total of real property taxes for 

 highway purposes. 



8. Significant reduction of real property taxation can onl}^ be made 

 by reduction of county and local taxes. 



MOTOR-TRUCK TRANSPORTATION IN NEW ENGLAND. 



There is a wide dilTerence of opinion as to the degree to which 

 motor-truck transportation competes with and is likely to be em- 

 barrassing to the railroads. In some isolated instances it is clear 

 that the truck has become a dangerous competitor, and these in- 

 stances are cited by railroad interests as indicative of a general 

 tendency. With the object of ascertaining the extent of such com- 

 petition"^ in New England, and also to supplement the information 

 obtained in the Connecticut transportation survey as to the organiza- 

 tion, operation, and rates of motor-truck companies, and also to 



