22 BULLETIN 388, U. S. DEPARTMENT OF AGRICULTURE. 
work, with the result that in several instances road matters have been 
removed from the hands of the selectmen. 
Generally the towns do not levy a special road tax. At the town 
meeting, in most cases held the first Monday in October each year, 
a budget tax for all town purposes is levied. Part of the income 
from this tax is applied to roads. In a few of the larger towns there 
are boards of finance, the members of which attend to all matters of 
taxation, the apportioning of money, etc. 
Until 1895 the State made no definite effort to control or assist in 
the work of road construction or maintenance. The General Assem- 
bly of 1895 created a highway commission of three members, and 
enacted the first State-aid law. The first appropriation by the 
State was $75,000. This law provided that the cost of improvement 
of roads should be on the basis of one-third each by State, county, 
and town. The legislature of 1897 abolished the triple-headed 
commission and created the office of State highway commissioner. 
The counties were removed as a contributing factor, and the cost of 
improvements was to be paid one-half each by town and State. 
From year to year changes were made in the law and at present the 
basis of payment is as follows: In towns having a grand fist of 
$1,250,000 or more the State contributes three-fourths of the cost; 
in towns having a grand list of less than $1,250,000, the State's pro 
rata is seven-eighths. The maximum amount allotted to any town 
in any one year, under the law has been $15,000. The grand list is 
the total assessed valuation as fixed by the State board of equaliza- 
tion. 
The first appropriation for the improvement of trunk-fine high- 
ways was made in 1905. The trunk-line highways always have been 
built and maintained exclusively by State funds. To assist the 
highway department in this work, all money received from the regis- 
tration of motor vehicles, fines, etc., is placed to* the credit of the 
department; and, in addition, a specific appropriation for this pur- 
pose has been made by each legislature. 
Prior to 1907, the State had no jurisdiction over the maintenance 
or repair of roads constructed under State aid. That year, however, 
full jurisdiction was given to the State highway department. The 
law provided that, irrespective of the amount of grand list, all towns 
should pay one-fourth of the cost of maintenance of State-aid roads 
within their limits. 
The practice of " working out taxes" is virtually obsolete. In 
some of the very small towns the system is followed, but the aggre- 
gate amount of this item is so small as to be practically negligible. 
Poll taxes, now known in this State as the personal tax, are payable 
in cash. 
