42 BULLETIN" 387, tJ. S. DEPARTMENT OP AGEICULTUEE. 



each year to appoint three superintendents of turnpikes whose duty 

 shall be to inspect turnpikes and toll bridges and see that they are 

 kept in repair. The county judge also is made ex officio superin- 

 tendent of turnpikes. 



Under the general law authorizing counties to issue road bonds the 

 county court may divide the county into not less than three nor more 

 than eight road districts and appoint one road commissioner for each 

 district; but the county court may appoint instead three road com- 

 missioners from the county at large. In either event the road com- 

 missioners so appointed shall be the road commissioners of the county 

 and shall have supervision of the construction of the roads provided 

 for by the county court, with authority to employ a competent high- 

 way engineer and, if necessary, an assistant engineer. Numerous 

 special road laws have been enacted and are in force in many counties. 

 These special laws vary the method of road administration somewhat 

 from that provided by the general law. 



The county courts are authorized to impose a highway tax of not 

 less than 5' nor more than 25 cents on each $100 of assessed valuation 

 of the county and on privileges not more than one-fourth of the assess- 

 ment for county purposes. Two-thirds of the property tax may be 

 worked out if the county court shall so decide. County courts of the 

 various counties may issue road bonds in an amount with existmg 

 indebtedness not to exceed 10 per cent of the taxablevaluation of the 

 county when authorized by a majority vote, and in an amount, with 

 existing indebtedness, not to exceed 15 per cent of the taxable valua- 

 tion of the county when authorized by a two-thirds vote of those 

 voting at an election held thereon. When bonds are voted, a tax 

 necessary for interest and for retiring the bonds at maturity shall be 

 levied and also a tax to create an annual maintenance and repair fund 

 equal to 2 per cent of the amount of the bonds issued. 



The county courts shall impose a highway labor tax of not less than 

 four nor more than eight days each year on all males between 18 and 

 45 years of age not exempt by law. The highway labor tax so 

 imposed may be commuted by paying 75 cents for each day of work 

 so required. There is provision of law for the working of county and 

 State convicts upon the public roads. 



REVENUES APPLIED TO ROADS AND BRIDGES. 



In 1914 the total receipts from taxation and bond issues applied to 

 roads and bridges amounted to $2,370,560.16, comprising the foUow- 

 ing items: general county tax, $977,564.09; labor tax paid in money. 

 $18,133.63; cash value of statute labor tax, $350,960; bridge tax and 

 other revenues, $245,595.92; and expenditures from bond issues, 

 $778,306.52. The total expenditures for these pm-poses in 1904 



