22 BULLETIN 387, U. S. DEPARTMENT OF AGRICULTURE. 



bonds that may be issued shall not exceed 5 per cent of the value 

 of the taxable property therein or shall not require a tax levy for 

 interest and sinking fund in excess of 20 cents on the $100 of assessed 

 valuation of the county. County prisoners may be worked on the 

 public highways and bridges. 



REVENUES APPLIED TO ROADS AND BRmGES IN 1914. 



The total revenue applied to roads during 1914 amounted to 

 $2,474,621, of which $2,180,997 was derived from property taxes, 

 $201,027 representing the cash value of the statute labor tax, $55,597 

 poll taxes and donations, $19,000 expenditures from bond issues, and 

 $18,000 expended from automobile licenses for the maintenance of 

 the State highway department. A property tax, paid in cash, was 

 levied in 101 of the 120 counties. The rate varied from a minimum 

 of 5 cents to a maximum of 40 cents, and averaged for the State 23.1 

 cents on the $100. In 1904 the total revenue applied to roads, 

 including cash value of statute labor taxes, amounted to $2,148,689.03 

 thus showing that during the 10-year period expenditures increased 

 $325,931.97, or 15.1 per cent. The use of the statute labor tax has 

 declined steadily during the past 10 years. In 1904 there were 93 

 counties in which the statute labor tax was in use and the cash value 

 of the labor performed amounted to over $1,000,000, but in 1914 

 there were only 29 counties using this form of taxation and the cash 

 value of the labor performed amounted to only $201,027. 



Information regardmg taxation and revenues as apphed to roads 

 is shown by counties in Table 12. 



ROAD AND BRIDGE BONDS. 



The total bonds outstanding on January 1, 1915, according to the 

 reports received, amounted to $705,000. Lewis County voted 

 $150,000, m 1914, of which $125,000 was sold and $19,000 expended. 

 The Lewis County bonds run for 30 years and bear 5 per cent inter- 

 est. The bonds outstanding on January 1, 1915, are shown by coun- 

 ties in Table 27. 



ROAD MILEAGE. 



At the close of the year 1914 Kentucky had 57,916 miles of public 

 road, of which 12,403.28 miles, or 21.4 per cent, were reported as 

 surfaced. Of the surfaced roads, 10,628 miles were macadam, 59.03 

 bituminous macadam, 1,713.5 gravel, 2.5 concrete, and 0.25 brick. 



In surfaced road mileage, Jefferson County stood first, with 

 779.75 miles, or 85.89 per cent; Grant County second, with 490 

 miles, or 90.74 per cent; Shelby County third, with 402 miles, or 

 57.26 per cent; Owen County fourth, with 400 miles, or 66.66 per 

 cent; Warren County also has 400 miles, or 40 per cent, surfaced. 

 Ten counties reported between 300 and 400 miles surfaced; 16 coun- 



