650 CONFERENCE ON NATURAL BEAUTY 



We believe there are some tax incentives that should be given 

 serious consideration; for example, allow Federal personal and 

 corporate income tax deductions for land gifts and payment of land 

 in lieu of money; allow Federal estate and State inheritance deduc- 

 tions; permit lower local assessment evaluation in the corridor until 

 the character of the development changes. 



Gifts and memorial bequests of land and scenic overlooks should 

 be encouraged. 



At no additional cost to the public treasury, the Federal govern- 

 ment must encourage development of the amenities on toll roads. 



Modest tax assessments on outings associated particularly with 

 recreational pursuits should be considered, not only to support park- 

 ways, but also to help rid our highways of litter that mars their 

 beauty. For example, it is estimated that it might cost the Ameri- 

 can taxpayers $100 million to remove all types of litter from our 

 highways. A portion of this revenue could be used for Job Corps 

 or similar conservation efforts. 



Preference should be given by the Federal Government to those 

 States which have taken the initiative to enact legislation establishing 

 commissions to develop the program of scenic roads and parkways. 



Aesthetic qualities, as well as safety and good engineering prin- 

 ciples of highway design, are compatible, must be incorporated 

 specifically in highway planning operations, and must be considered 

 simultaneously as to a total design, such as corridors, interchanges, 

 signing, landscaping, etc. 



To accomplish these goals additional tools should be used. 



A new synthesis of engineering, landscape design, and aesthetics 

 must be a part of every new program and highway improvement. 



A significant portion of the 1.5 percent research funds presently 

 available under the Federal Highway Act should be devoted to 

 research and planning to develop the design criteria and techniques 

 to fit the roadway into its environment in both the rural and urban 

 areas. 



Demonstration projects should be encouraged in the schools of 

 engineering as well as in-service training of roadbuilders who must 

 be encouraged to teach these new critiques and techniques, including 

 highway aesthetics. 



Local review boards and local design consultants should be used 

 by the States to assist in improving the quality of highway design. 



Complementary facilities consisting of roadside parking areas, 



