BOAD MILEAGE, CENTRAL AND WESTERN STATES. 53 



proving such highway, road or street may be assessed against the property in such 

 assessment district in proportion to the benefits accruing. 



The annual town meeting in each town elects three supervisors, who constitute the 

 town board of supervisors and have the care and supervision of all highways therein, 

 except as otherwise provided by law. The town board divides the town into districts 

 and appoints a superintendent of highways for each district. The superintendent of 

 highways, under the direction of the town board, has charge of the construction and 

 repair of highways and bridges in the town. 



The annual toVn meeting determines by vote if highway taxes shall be paid in 

 money or in labor. Unless the town has voted in favor of paying the highway taxes 

 in labor, it may direct that the money derived from such taxes be expended under the 

 direction of the town board, or by three highway commissioners to be elected for that 

 pui'pose. The supervisors of each town in which the highway taxes are payable in 

 labor may appoint a suitable person to oversee and direct the road work and exercise 

 supervision over all superintendents of highways therein. 



The county board shall levy each year a tax of not over 2 mills on all taxable property 

 in the county to maintaia the coimty road and bridge fund, which tax shall be in addi- 

 tion to all other highway taxes, and the proceeds shall be expended in building the 

 prospective system of State highways. The coimty board may raise money for the 

 original improvement of any portion or portions of the system of prospective State 

 highways by issuing bonds of the county in such amoimt, including existing indebted- 

 ness, as will not exceed the constitutional limit; provided that the amoimt of bonds 

 that may be issued shall not exceed one-fifth of 1 per cent of the total assessed valuation 

 of the coimty, unless authorized by a majority of the electors voting at an election 

 thereon. 



The qualified electors of each town have power at any annual town meeting to raise 

 money for the construction and repair of roads and bridges and for other charges and 

 expenses of the town, but the total taxes levied in any town for any one year for all 

 town purposes, exclusive of schools, shall not exceed 1 per cent of the total assessed 

 valuation of such town, unless a larger siun is needed for building and repairing high- 

 ways and bridges, in which case the electors may vote and the proper authorities may 

 levy not to exceed one-fourth of 1 per cent in addition to the 1 per cent. 



When the amount of highway taxes assessed by the supervisors shall be deemed 

 insufficient to keep the highways in repair, it shall be lawful for them, upon written 

 application of the superintendents of highways, to assess an additional tax of not to 

 exceed 7 mills on each dollar of the assessed valuation of the town. The supervisors 

 may also levy a tax on all taxable property in the town for the purpose of opening or 

 repairing highways, but such tax shall not exceed $600 in any year. 



Highway taxes of not less than 1 nor more than 7 mills on the dollar shall be levied on 

 the real and personal property of each superintendent district, provided that there 

 may be levied any additional amount which may be authorized by the last preceding 

 annual town meeting, not exceeding 10 mills in all. 



Every able-bodied male between 21 and 50 years of age, not exempt by law, may be 

 assessed by the town board of supervisors to pay a road poll tax of $1.50. 



Every superintendent of highways shall call out as many taxpayers as may be neces- 

 sary to clear highways blocked by snow, and the taxpayers shall be credited against 

 highway taxes for the work so performed. If taxpayers perform labor exceeding in 

 value the highway taxes assessed against them for the year they are compensated for 

 their work. 



The town board, upon favorable vote at the annual town meeting, designates roads 

 to be known as "drag roads," divides them into sections, and appoints a dragman for 

 each section. The board levies a tax of not exceeding 1 mill to pay for such dragging. 



Owners of land abutting on any prospective State highway or section thereof, 1 mile 

 or more in length and extending back on either side one-fourth of a mile or less, who 



