THE FARMER AND THE TAX-( ; ATII EREK. 199 



$3,390 as the total sum paid for freight traffic over that road, 

 of which I should pay, probably, $100. Tlie passenger traffic 

 is also to be considered, and it probably runs, like that of rail- 

 road traffic, at about half the cost of the freight traffic, making 

 a grand total of $150 for myself, and $5,085 for the neighbor- 

 hood, as the present cost of our traffic on country roads. Con- 

 sidering all the circumstances of our particular case, including 

 the fact that the influence of gravity can not be removed, and 

 that little or no extra stock is kept by reason of road work for 

 business, it is probable that, by suitable improvement, the cost 

 of that traffic could be reduced one-third. If it was on level 

 ground, it could certainly be reduced one-half. The question 

 then arises, how much, as a purely business proposition, we 

 could afford to pay on such reduction. Computation would* 

 show that I could afford to pay $50 a year, and the neighbor- 

 hood could pay $1,9G2, and our profit would be in the pleasure. 

 The roads serving this entire community, liowever, aggregate 

 about ten miles. Stone roads, at $6,000 per mile, would cost 

 $60,000, upon which interest, at six per cent, would be $3,600, 

 or far more than our saving, or even than the saving to a com- 

 munity with the same traffic, on level land, of such a character 

 that the saving might be one-half Even considering the 

 reduced cost of maintenance, and the increase in the value of 

 property, it is obvious that stone roads would not be economical 

 in such a community as ours. They would be simply a luxury, 

 to be indulged in if we could afford it. 



The above is given simply as an example of a method of 

 study. Any reader can, in a similar manner, analyze the facts 

 with which he is himself called upon to deal. The character 

 of road improvements which a community can properly under- 

 take, must always be determined by the nature and the volume 

 of the traffic. Increased value of property is likely to follow, 

 but it is speculative, and should not have much weight. It 

 brings increased taxes for all purposes, which is right if pro- 

 ductive value is also increased, but usually the economic 

 saving will be measured by the decrease in cost of traffic. 

 The comfort of good roads is an entirely different matter. Its 

 value is measured, not by the income from it, but by wdiat one 

 can afford to pay for it. 



