18 BULLETIN 389, U. S. DEPARTMENT OF AGEICTLTT/EE. 
county, subject to the direction of the State highway commission; and to perform 
such other duties as may be prescribed by law, the rules and regulations of the State 
highway commission, or the direction of the State highway engineer. 
The powers of the county as a body corporate and politic, in counties not under 
township organization, are exercised by the board of county commissioners, and, in 
counties under township organization, by the board of supervisors, which is composed 
of the town and such other supervisors as are or may be elected. 
For all purposes relating to the construction, repair, maintenance, and supervision 
of roads and bridges, the several towns in counties under township organization and 
road districts in counties not under township organization are, as near as may be, 
regarded as analogous in corporate authority, and the powers and duties of their 
highway officers are si m ilar in extent and effect. Counties not under township 
organization are divided into road districts by the county boards. In each town- 
ship and in each road district there is elefted. for terms of three years each, a board 
of three highway commissioners. These boards have charge of all road and bridge 
matters in their respective towns and road districts, and are required each year to 
certify to the county board the taxes necessary to be levied on the property therein 
for road and bridge purposes: but such tax must not exceed 61 cents on each $100 
of assessed valuation, and one-half of the amount collected in any incorporated city, 
town, or village improving and maintaining its own streets is paid to such munici- 
pality and applied to its road fund. 
On petition of not less than 25 legal voters of any township or road district, addressed 
to the town or district clerk, a special election may be called on the question of having 
a single highway commissioner in such township or road district. A favorable vote 
of a majority of those voting is required. 
On petition of 25 per cent of the landowners who are legal voters in any township 
or road district to the town or district clerk an election may be called on the question 
of levying a tax of not to exceed $1 on each $100 of assessed valuation on all property 
in the town or district for the purpose of constructing and maintaining gravel, mac- 
adam, or other hard-surfaced roads, and on petition of the highway commissioners, 
officially, and of 100 freeholders of any town or district the question of issuing bonds 
for that purpose may be submitted to an election, a majority vote of those voting 
being required. 
County boards are vested with powers similar to those conferred on boards of high- 
way commissioners with reference to the construction, repair, and maintenence of 
gravel, macadam, and other hard-surfaced roads in their county, and may assist 
towns or road districts in the construction of such roads to the extent of 25 per cent 
of the cost; but the question of a special permanent road tax or of issuing bonds for 
that purpose must be submitted first to a vote, on petition of 100 landowners who 
are legal voters of the county. 
If the highway commissioners of any township or road district desire to expend 
on any bridge or approaches thereto a greater sum than is available otherwise, an 
election may be called and the question of issuing bonds submitted. A favorable 
vote of a majority of those voting is required. 
Not less than $3 nor more than $5 per mile of road is appropriated each year from 
the road and bridge fund of each township or road district to be known as a "road 
drag fund " and to be used for dragging earth roads. 
In each town or road district a road poll tax of from $1 to §3, payable in cash, may 
may be imposed on each able-bodied male between 21 and 50 years of age, not exempt 
by law. One-half of the proceeds of this poll tax collected in any incorporated city, 
town, or village which improves and maintains its own streets is paid to such munic- 
ipality and applied to its road fund. The road poll tax, however, may be abolished 
by a favorable vote of a majority of those voting at an election thereon. 
The proceeds from the licensing and registration of motor vehicles is applied to 
the State road fund. 
