ROAD MILEAGE, CENTRAL AND WESTERN STATES. 15 
Highway districts may be formed in any county when petitioned for by 50 or more 
holders of title or evidence of title to lands wholly within the limits of a single county 
and aggregating not less than 20,000 acres of contiguous territory and at least one- 
tenth of the total acreage of the proposed district. An election and a favorable vote 
of a majority of those voting is necessary before a highway district may be formed. 
Three highway commissioners shall be elected in each district for terms of four years 
each. The highway commissioners of each district constitute the highway board 
and have full power and authority to construct, maintain, repair, and improve all 
highways within the district. As soon as possible after the organization of the high- 
way district, the highway board appoints a director of highways, skilled by experience 
in road construction and maintenance, who serves for a term of four years and has 
immediate control of all highways within the district. 
The highway board may levy a property road and bridge tax which shall not exceed 
25 cents for roads and 10 cents for bridges on each $100 taxable property in the dis- 
trict, but the levy for roads shall not, when added to the amount of levy made by 
the county commissioners for road purposes that year, exceed 40 cents on the $100. 
The highway board may, however, by resolution, levy a special property road tax 
of not to exceed 25 cents on each $100 of all taxable property in the district outside 
the limits of any municipality; or, if not on all taxable property of the district, on 
petition of a majority of the resident taxpayers of any division of the district, such 
special tax may be levied in an amount not to exceed 25 cents on the $100 of taxable 
property in such division, provided that no levy shall be made which, with the 
amount of any special levy made by the board of county commissioners for that year, 
will exceed 25 cents on the $100. Bonds in an amount not to exceed 10 per cent of the 
assessed valuation may be issued and outstanding at any one time, if authorized by a 
two-thirds majority at an election thereon; and, if stated in the order of election, 
part of the taxes necessary to pay the interest and principal of such bonds. may be 
levied on lands abutting the roads improved from the proceeds thereof. 
A special good-road district may be created in any county for the purpose of improv- 
ing any or all of the public roads therein on petition to the county board of com- 
missioners, signed by a majority of all the freeholders residing within the proposed 
district. After a hearing an election is held to determine if such district shall be 
formed and to elect three good-road commissioners. A majority vote is required to 
authorize the formation of such district. The board of good-road commissioners 
shall have authority, by and with the consent of a two-thirds majority at an election 
called thereon, to issue bonds for improving the roads of such district, in an amount 
not to exceed 25 per cent of the assessed value of real property in the district. 
From the road taxes collected from all sources, the board of county commissioners 
may set apart annually not to exceed 25 per cent of the aggregate for general county 
road purposes. 
The board of county commissioners may levy an annual property road tax of not less 
than 10 nor more than 100 cents on each $100 of taxable valuation of the county. If 
the road fund or the bridge fund of the county, becomes unreasonably burdened by 
the expense of constructing, maintaining, or repairing any road or bridge, a special 
tax may be levied not to exceed one-half of 1 per cent on the taxable property of the 
county. 
The board of county commissioners in any county may levy a special property high- 
way tax of not to exceed 100 cents on each $100 of assessed property valuation outside 
the limits of incorporated towns or villages. In the event that said board deems it 
inadvisable to levy such a tax on the county, the levy may be made by the board in 
any road district or districts, if petitioned for by a majority of the resident taxpayers 
thereof, the amount of taxes that may be thus levied to be as set forth in the petition, 
but not to exceed 100 cents on each $100. The proceeds of such levy, when made 
