30 BULLETIN 387, U. S. DEPARTMENT OF AGEICULTTJEE. 



road funds therein, either by a tax levy or a bond issue, and for ap- 

 pointing officials, under different designations or titles, to have 

 charge of road improvements to be made therein. The boards of 

 supervisors may require adjoining road districts to connect their 

 improved roads, one with the other, and may apportion the cost 

 equitably between the districts. If a road district shall have im- 

 proved its roads it may turn such improved roads over to the county 

 and they shall be maintained thereafter by the board of supervisors. 



The authorities of any city, town, or village may, if they deem it 

 necessary or to the interest of such city, town or village, extend aid 

 in the improvepaent of any road leading thereto and as far therefrom 

 as may be deemed proper. A bridge over a stream which divides one 

 county from another shall be constructed jointly by the boards of 

 supervisors of such counties, and any municipality which will be 

 benefited by the building of such bridge may join the counties in its 

 construction. 



The board of supervisors may levy an annual road tax of not 

 exceeding 1 mill on all taxable property in the county, but the 

 taxes so levied and collected in any municipality which maintains its 

 own streets shall be divided equally between the county road fund 

 and the municipal street fmid. Where the roads of a county, or 

 any portion thereof, are worked under contract, an ad valorem tax 

 of not to exceed 3 mills on $1 may be levied on all taxable prop- 

 erty in the county or such portion thereof. The board of supervisors 

 may impose a tax on property contiguous to a shell, macadam, or 

 gravel road, in addition to the other road taxes, for the purpose of 

 constructing or maintaining such roads, when such property will be 

 materially enhanced in value by such improvement. 



Where county bonds are issued for the purpose of building a sys- 

 tem of intercounty highways, the board of supervisors shall appoint 

 a "county highway commissioner," who shall, subject to the ap- 

 proval of the board, employ a civil engineer and lay out, let to con- 

 tract, and supervise the construction and maintenance of the roads 

 to be improved with the proceeds of such bond issue. A number of 

 provisions are made for the appointment of special commissioners, 

 highway commissioners, or officers under other designations or titles 

 where road bonds are issued or funds are provided otherwise for 

 road improvements. 



Road bonds may be issued by any county in an amount which will 

 not make its indebtedness exceed 10 per cent of the assessed value 

 of taxable property therein. Before bonds are issued, however, the 

 board of supervisors shall give three weeks' notice of intention to 

 issue such bonds and that a meeting will be held for that purpose, 

 and if on or before such meeting there should be filed with the clerk 

 of such board a petition signed by 20 per cent of the quahfied electors 



