8 BULLETIN 389, XT. S. DEPARTMENT OT AGRICULTURE. 
in their respective counties, and the State engineer, on request of the State board 
of control or the board of supervisors of any county, is required to map. plat, and 
furnish estimates of the cost of construction of any such highway. 
All improved State highways and bridges are maintained at the expense of the county 
wherein located out of the State road tax fund apportioned to such county, under 
the joint direction of the State engineer and the board of supervisors. An annual 
State tax of $250,000 is levied for the State road tax fund. Twenty-five per cent 
of this fund is expended wholly in the discretion of the State board of control and 
75 per cent is apportioned among the several counties in proportion to the amount 
collected in each and expended by the board of supervisors and the State engineer. 
The proceeds from the registration and licensing of motor vehicles also are applied 
to the State road tax fund. 
Jurisdiction over roads and bridges in the several counties is vested in the respective 
boards of supervisors. Each board is authorized to appoint a county engineer, who 
must be a competent civil engineer and road builder, and serves during the pleasure 
of the board. The county engineer, under the direction of the board of supervisors, 
has charge of all highway and bridge work and other engineering construction work 
undertaken by the county and is required to make all surveys, maps, plans, and 
specifications required therefor. He may. with the approval of the board of super- 
visors, appoint necessary assistants. 
Special road districts, not exceeding 10 miles in length and 1 mile in width, may 
be formed upon petition of 25 taxpayers therein to the board of supervisors. The 
board is required to call an election thereon and a two-thirds vote is necessary to 
authorize the establishment of such a district. "When a special road district is formed 
a board of three trustees is required to be elected for three years with exclusive charge 
and control of road work undertaken by the district and of the management and 
expenditure of its road funds. The district trustees must, on or before July 1 each 
year, certify to the board of supervisors the amount of money required for road pur- 
poses for the ensuing year, and the board of supervisors must levy a land tax in the 
district sufficient to produce such amount, provided the tax so levied shall not 
exceed 75 cents on each $100. If the trustees deem it advisable to spend a larger 
sum than can be made available within the above limitation, for a period not exceed- 
ing five years, they must call a special election thereon, and if two-thirds of those 
voting favor such larger amount the board of supervisors must levy annually for 
such period upon all taxable lands in the district such a tax as will produce the 
amount voted: or. in lieu of such additional tax. the trustees may submit the propo- 
sition of issuing bonds of the district, which may be done if authorized by a favorable 
vote of two-thirds of those voting. 
The levy and collection of the road taxes within the district shall not exempt 
the property within such district from the levy and collection of the general county 
tax by the board of supervisors, provided that the board of supervisors shall appro- 
priate annually to the use of the special road districts such amount as in their judg- 
ment is equitable and just, which amount shall in no case be less than 40 per cent 
nor more than 65 per cent of the amount of road tax levied and collected within said 
special road district. 
The board of county supervisors may levy a property road tax of not to exceed 
25 cents on each $100 of real and personal property in the county. In counties 
having road-fund wan-ants outstanding and unpaid, such levy may be not to exceed 
60 cents on each $100 valuation of real and personal property in the county, one-half 
of the proceeds to be applied to a fund to be known as the "road warrant redemption 
fund.'" and the other half to the general road fund of the county. 
Xo person not a citizen or ward of the United States, or who has not declared his 
intention to become a citizen, shall be employed upon or in connection with any 
State, county, or municipal work or employment. 
