LOCAL GOVERNMENT AND TAXATION 83 



highways are unbuilt and are maintained by the towns. Winter 

 maintenance is another matter. All of the primary system, 1,349 miles 

 of II-A and only 61 miles of II-B, are maintained by the state in the 

 winter although winter maintenance is a responsibility of the re- 

 spective towns on all other highways. 



Table 21. The State Highway Systems Classed According to Whether Built 

 AND Maintained by State or Towns, Exclusive of Mileage in Com- 

 pact Parts of Towns and Cities, January 31, 1941* 



rT^^.„i Buih and tt»,k, ;u Winter 



1 otal • ^ . J Unbuilt • ^  , 



•1 mamtained , maintained 



miles and 



^^ ^"^ in by by maintained by 



system state towns by towns state 



by 

 towns 



Primary trunk line 1,422 1,442 1,422 



II-A secondary orange 1,923 1,717 206 l,349t 530 



II-B secondary yellow 1,155 398 103 642$ 61 1,0'82 



Total 4,500 3,537 103 848 2,832 1,612 



* Annual report of the highway commissioner, 1940. 

 t Forty-four miles of state roads are not plowed. 

 t Twelve miles are not maintained, Class VI. 



Financial arrangements between the state and its towns for the 

 maintenance and construction of highways is mainly concerned with 

 Classes II and V. The general highway fund of the state department 

 is derived principally from motor vehicle license fees and the gasoline 

 tax, the latter commonly known in New Hampshire as a road toll. 

 Not later than February 1 of each year the highway commissioner 

 notifies each town of the amount to which it would be entitled for 

 state aid on these two classes of highways. Towns which elect, to ac- 

 cept state aid for Class II highways are not entitled to receive aid also 

 for the construction of Class V roads. Localities may apply for state 

 aid for the construction of Class II highways by making application 

 to the highway commissioner on or before May 1 of each year, after 

 having raised and appropriated money according to their assessed 

 valuation as follows: 



Assessed valuation . Town appropriation per 



OF town or city $1,000 OF valuation 



Less than $2,000,000 $1.50 



$2,000,000 to $3,000,000 1.125 



$3,000,000 to $5,000,000 .75 



$5,000,000 to $15,000,000 .50 



$15,000,000 and over .375 



For each dollar appropriated by the towns and cities, the highway 

 commissioner shall apportion highway funds as follows : 



Assessed valuation State apportionment for each 



OF town or citv $1 .appropriated locally 53 



Less than $1,000,000 $2.00 



$1,000,000 to $3,000,00 1.00 



$3,000,000 to $10,000,000 .75 



$10,000,000 and over .50 



S3 Never less than $1,000. 



