16 BULLETIN 388, U. S. DEPARTMENT OP AGRICULTUEE. 



and determine what part of the cost thereof shall be paid by the city 

 or town benefited. The county assesses a tax on the mnnicipahties, 

 and this tax, as weU as the State tax, is collected by the towns and 

 cities in connection with the municipal tax. 



Citifeis and towns acting through their proper authorities also 

 have authority to lay out and construct new ways and to widen and 

 improve existing ways, and naturally can direct their improvement 

 and appropriate money therefor. 



HIGHWAY COMMISSION. 



The Massachusetts highway commission was established in 1893. 

 It consists of three members appointed by the governor with the 

 advice and consent of the council, to serve for a term of three years, 

 one term expiring each year. Its duties in relation to highways are 

 twofold; first the collection and collation of statistics as to road 

 materials, etc., the making of maps, designation of highways, and 

 the giving of advice on road matters to the various authorities 

 throughout the Commonwealth who have charge of road buildmg or 

 road maintenance; and, second, the laying out and construction of 

 State highways and the improvement of certain town roads. 



STATE HIGHWAYS. 



Since 1894 appropriations have been made by the legislature for 

 the construction of what are known as State highways. The total 

 length of State highways at the end of 1914 amounted to 1,039.07 

 miles. The money is raised by a bond issue, usually authorized in 

 5-year periods. The highway commission may lay out as a State 

 highway a new or existing way in any city or town upon petition of 

 the city government, board of selectmen, or the coimty commissioners. 

 When so laid out it is maintained by the commission and the commis- 

 sion has entire jurisdiction over it, even to the extent of determining 

 the location of water and gas mains, poles, and other structures. 

 A road becomes a State highway when copies of the petition, layout 

 plan, and adjudication are filed in the ofiices of the clerk of the county 

 commissioners and the clerk of the city or town. 



When a State highway is laid out and constructed by the commis- 

 sion, the county in which it is located repays to the Commonwealth, 

 within 6 years, 25 per cent of the cost of construction, and the towns 

 and cities repay to the Commonwealth from $50 to $500 a mile a year 

 on account of maintenance, according to valuation, provided twice as 

 much is spent. 



SMALL-TOWN ROADS. 



The commission may spend 1 5 per cent of the amount appropriated 

 for State highway construction under the so-called small-town act 

 asfoUows; Five per centin towns of less than $1,000,000 valuation upon 



