ECOlSrOMIC SURVEYS OF COUNTY HIGHWAY IMPEOVEMENT. 47 



were $1.30 in 1905 and $1,40 in 1910. In 1915, however, the tax 

 rate had risen very materially, as the total tax averaged $1.65, in 

 addition to which a district tax was levied in Richmond and Glades- 

 ville districts of 20 and 25 cents, respectively, for road bonds, so 

 that in those two districts taxpayers were paymg a total rate for 

 aU purposes, State, county, and district, of $1.80 and $1.90, respec- 

 tively, of which the road bonds, the county roads, the district roads, 

 and the district road bonds taxes formed 55.5 and 57.8 per cent, 

 respectively. It is thus evident that the good roads carried with 

 them a material tax burden. Although about 65 per cent of the 

 taxes are paid by the public service and mining corporations, these 

 organizations were in favor of the bond issues for road improvement. 

 It seems quite probable that the highest point of taxation has, however, 

 already been reached and that a slight reduction may be expected in 

 the future. The 10-cent special county road levj for 1915 was to 

 apply to the payment of an excess of about $57,000 in the cost of 

 the roads over and above the amount obtained from the bond issue, 

 A 20-cent tax was levied for this purpose in 191.4, and it is expected 

 that this 1915 levy will be sufficient to retire aU of the floating debts. 

 Averaging the rates for all purposes over the entire county, it appears 

 that while the average rate increased 25.7 per cent from 1910 to 

 1915 the receipts from taxation increased 55.3 per cent, or from a 

 total of about $154,600 in 1910 to a total of about $240,100 in 1915. 

 The road bonds required 33.8 per cent of all the receipts for local 

 purposes in 1915. 



AID GRANTED BY STATE. 



Under the Virginia law the State pays one-half of the cost of all 

 State-aid roads and provides that if the county issues bonds and 

 pays more than 50 per cent of the cost it shall be entitled to receive 

 an annual apportionment until the receipts from the State shall equal 

 50 per cent of the cost of improvements. Wise County is, therefore, 

 entitled to receive from the State one-half of the money expended 

 on this work, which half amounts to $515,789. .From 1910 to 1915, 

 inclusive, the county received from the State $40,904. 



The State money aid is derived from an annual appropriation made 

 by the General Assembly of Virginia and apportioned among the 

 various counties on the basis of taxes paid by the counties to the 

 State. The automobile-license money is derived from the State 

 automobile-license fund and is apportioned among the various coun- 

 ties in the same manner as the State-aid money.^ 



The funds derived from these sources may be used toward paying 

 interest or retiring the bonds, for maintenance, or for construction 



1 An act passed in 1916 by the legislature provides for the use of the automobile funds for maiatenanee 

 of State-aid roads. 



