282 FARM DEVELOPMENT 



give up this right. Some have feared that giving up 

 this right would take away from them the opportunity to 

 earn wages in road construction, and would entail upon 

 them larger expense annually, in road improvements. 

 But since the benefits will be so very much greater than 

 the cost, there seems no general reason for doubt but 

 that a fairly general plan of state aid will, in the end, 

 greatly benefit the farmers and also the state at large. 

 Even the plan for national aid in road building has gained 

 in popularity during the first decade of the century. 



The method of taxation. Whatever money the state 

 provides to aid a locality in building a road may prop- 

 erly come from general state funds. It is quite proper, 

 however, for the state to create special funds for high- 

 way improvement. So, in some states, the constitution 

 devotes to its road and bridge fund such funds as accrue 

 from interest on certain investments, as from lands given 

 by the national government to the state for internal im- 

 provements. Likewise some assert that the state might 

 properly devote the proceeds of special inheritance taxes 

 or taxes on the income of large transportation, and other 

 corporations. 



In most states the county draws upon its current ex- 

 pense fund, or places upon its tax levies a special tax for 

 the construction of bridges and roads to aid townships 

 or localities. In many states the township levies a 

 special property tax, also in some cases a personal tax 

 called a poll tax is levied, to be used in the construc- 

 tion of roads. Formerly the general plan prevailed of 

 giving each man the privilege of paying his poll tax in 

 cash or of working its equivalent out on the roads. 

 Under a more businesslike arrangement of road con- 

 struction and maintenance, it seems wise to have all 

 taxes paid in money, that the work may be in the hands 

 of superintendents and laborers, who, with experience, 

 become expert in building and caring for roads. 



