ROAD MILEAGE, EEVENUES, SOUTHERlSr STATES, 1914. 39 



and they may require each hand to bring with him necessary imple- 

 ments for doing such work. 



All male persons are required to perform work on the roads each 

 year or pay a commutation tax in Ueu thereof. The age limit within 

 which persons are liable to this road duty in the different counties 

 varies from between 18 and 21 to 50 and 55 years and the number of 

 days work required each year varies from 2 to 12. The rate of com- 

 mutation varies from $1 to S3 per day. Where road work is let to 

 contract and persons liable to road duty are assigned by the county 

 supervisor or the county board of commissioners to work under such 

 contract, the contractor shall receive such persons and utilize their 

 labor and allow to the county board of commissioners such per diem 

 therefor as may be agreed upon. The per diem so allowed shall be 

 credited on the amount due such contractor by the county. 



The county board of commissioners is authorized to levy annually 

 not to exceed 1 miU on all taxable property of the county to consti- 

 tute a part of the county road fund. The county boards also are 

 authorized, when so requested by written petition of two-thirds of 

 the freeholders of a township, to levy not to exceed 1 mill on all tax- 

 able property in the township for road purposes. It also is provided 

 by law that the board of county commissioners, when petitioned in 

 writing by one-fourth of the resident electors of a township and a 

 like proportion of the resident freeholders thereof over 21 years of 

 age, may order the township board of assessors to hold an election 

 at which only such electors as return real and personal property for 

 taxation may vote, to determine whether or not an additional levy 

 of not to exceed 2 miUs may be made in such township. A majority 

 vote of those voting is necessary to authorize such additional levy, 

 and when so authorized the said board of county commissioners shall 

 levy same for 2 years, and the proceeds thereof shall be used for 

 road purposes. 



It is also provided that any person, firm or corporation cutting or 

 severing from the soil standing timber, for sale or manufacture within 

 or without the State, shall return the value of aU. such timber cut 

 during any calendar year for taxation during the succeeding year as 

 other personal property, and one-half the revenue derived therefrom 

 shall go to the public road fund. 



There is no general law authorizing the issuance of road and 

 bridge bonds. Such bonds when authorized are by special acts of 

 the legislature. 



REVENUES APPLIED TO ROADS AND BRIDGES. 



The total revenue applied to roads and bridges for the year 1914 

 amounted to $1,024,480.37 and comprised the following items: 

 general county road and bridge tax, $717,843.07; commutation 



