ROAD MILEAGE;, EEVE]^XJES, SOUTHEEX STATES, 1914. 13 



An appeal from the order of the county court creatmg a road 

 district may be taken at any time within 30 days. The county court 

 at the same time that it orders the creation of a road improvement 

 district shall appoint three owners of real estate in the district to 

 act as the board of commissioners for such district. The board 

 of commissioners may appoint an engineer or have the work done 

 under direct supervision of the State highway department. The 

 cost of the proposed improvement shall be paid by a tax levy on 

 real property in proportion to the benefits that will accrue thereto 

 and the amount of such benefits shall be determined by a board of 

 assessors to be appointed for that purpose, but not more than 20 

 per cent of such tax may be required to be paid in any one year. 



Numerous special laws have been enacted under which road and 

 bridge work in many of the counties is done. These special laws 

 vary the system of administration shghtly from that provided by 

 the general law and in many of the counties create road officials 

 under designations or titles different from those authorized by the 

 general law. 



The county court, with approval of the quorum court, may levy 

 amiually for road purposes not less than 2h mills nor more than 3 

 mills on each $1 of taxable property in the county. Various pro- 

 visions exist whereby road bonds may be issued and limiting the 

 amount of such bonds that may be issued, the maximum limit being 

 prescribed for road improvement districts which are authorized to 

 issue bonds in such amounts, exclusive of interest, as will not exceed 

 30 per cent of the total assessed value of the real property located 

 within the district. 



Male persons between the ages of 18 and 45, not exempt by law, 

 may be required to work not exceeding 10 days annually on the 

 public highways, or to pay in lieu thereof the sum of $1 for each 

 day of work so required. However, most counties require only 

 four days. Provision is made for the working of county convicts 

 on the pubhc highways. 



REVENUE APPLIED TO ROADS AND BRmCES DtfiRING 1914. 



In 1914 the total receipts from taxation applied to roads and 

 bridges amounted to $1,522,696.20, of which $1,259,242.20 was 

 obtained from general county taxes, $103,454 was the cash value of 

 the statute labor tax, $45,000 was obtamed from bond issues, and 

 $115,000 appropriated by the State, of which $25,000 was for engi- 

 neering and inspection, $15,000 for administration of the State high- 

 way department and $75,000 for the purchase of a crushing plant 

 to be used by State prisoners. 



In 1904 the total expenditures for public roads in Arkansas 

 amounted to $'1,395,342.80, of which $681,933.80 was obtamed from 



