KOAD MILEAGE, CENTEAL AND WESTERN STATES. 35 



each year select one of their number as township highway superintendent to have 

 charge of road and bridge work. 



Each county not under township organization is divided into from three to five 

 districts, and one commissioner is nominated by each district but is elected by the 

 qualified electors of the entire county. The commissioners so elected constitute 

 the county board of commissioners. This board has general supervision over the roads 

 of the county, with power to establish and maintain them and to see that the laws in 

 relation thereto are carried into effect. The section lines are made public roads. 

 Each county board divides the county into as many road districts as may be neces- 

 sary. One overseer of highways is elected in each road district. County boards may 

 appoint a county highway commissioner, who must be a practical and experienced 

 road builder, and who, with the county board, shall have exclusive control and super- 

 vision of all the public roads in the county. Road overseers in counties where a coimty 

 highway commissioner is appointed perform their duties under his direction. The 

 county board is required to di\ide the public roads of each township or precinct into 

 permanent road-dragging districts and appoint a superintendent of dragging in each 

 township or precinct, who shall cause to be dragged all roads the coimty board may 

 direct. 



Able-bodied males under 50 years of age may be called upon to make emergency 

 repairs on roads and bridges or to clear a mail route of snow. Each person so called 

 upon may be required to furnish a team or tools and implements and is paid for his 

 labor. 



All road and labor tax is paid in cash. One-half of all money collected as road tax 

 constitutes a county road fund, which is divided equally among the several commis- 

 sioner districts for the general benefit of the roads therein, and the other half of such 

 road tax and all labor tax collected constitutes a district road fund and is expended 

 under the direction of the road overseer in the district in which it was collected. 

 The same rate of road taxes may be levied in cities and villages as in the several road 

 districts, but one-half of the proceeds of such taxes so levied and collected in cities 

 and villages shall be paid to the city or \illage from which collected. 



In coimties imder township organization, the township road tax and the county 

 road tax are paid in cash. All moneys paid into the town treasury from the several 

 districts in discharge of road tax and labor tax constitute a town road fund to be iised 

 for the benefit of the road districts of the town, but one-half of the money so collected 

 constitutes a district road fund for use under the direction of the town board in the 

 districts from which collected. 



The board of county commissioners, or board of supervisors in coimties under 

 township organization, may levy not to exceed 1 mill on each dollar of taxable valua- 

 tion to be known as the special emergency bridge levy. The county's general tax 

 levy for roads shall not exceed 5 mills on the dollar and for the county bridge fund 

 the levy shall not exceed 4 mills on the dollar. A tax is imposed on inheritances 

 and the proceeds in each county applied to the improvement of its roads. The net 

 proceeds from the registration and licensing of motor vehicles are paid into the county 

 treasury and applied to road construction, dragging, and repair work. One-fifth of 

 the whole amount of the forest reserve fund annually paid to the State by the United 

 States Government is apportioned to the road funds of the counties entitled to share 

 in the apportionment of the funds. 



On petition of a majority of the resident freeholders of any road district, precinct, 

 or township, the county board shall levy not less than 5 nor more than 25 mills upon 

 each dollar of taxable property therein, the proceeds of which become a part of the 

 road fund of such district, precinct, or township. 



Towns are authorized to purchase toll bridges and, if other funds are insufficient, 

 to issue bonds to an amount not exceeding 10 per cent of the assessed value of all tax- 



