20 BULLETIN" 389, U. S. DEPAFTMENT OF AGRICULTURE. 
tation of a petition signed by a majority of the resident landowners of the county 
whose lands lie within 1 mile of the proposed improvement and will be benefited 
thereby. If the board, after investigation, decides to make such improvements, 
the cost, is assessed against the lands within 2 miles of the improvement, in proportion 
to the benefits accruing. Such assessments are payable in installments of not to 
exceed 10 per cent per month, but such of the landowners as may prefer may petition 
that road bonds be issued to cover such portion of the cost as would be assessed against 
the lands owned by them. 
The county board of commissioners of any county, when petitioned by 50 freeholders, 
voters of any township or townships contiguous to each other, may submit to the 
voters of such township or townships the question of building the roads described 
in the petition, by graveling or macadamizing, under the free gravel-road law. A 
majority vote is necessary to authorize the undertaking of such work. If the work is 
authorized, the commissioners may issue bonds of the county to pay therefor, the tax 
necessary to meet the interest and sinking-fund charges on the bonds to be levied 
upon the taxable property located within the township or townships in whiGh the 
improvements are made. 
Each township trustee is required to divide his township into any suitable number 
of road districts, not to exceed four, except townships exceeding 36 square miles in 
area, which may be divided into not exceeding six road districts. Every two years 
each road district elects a supervisor. In any township in which the township roads 
do not exceed 10 miles in length, the township trustee is ex officio road supervisor. 
The road supervisor, subject to the direction and control of the township trustee, 
has charge of keeping the roads of his district in good repair. 
The county board of commissioners of counties maintaining free gravel and mac- 
adam roads may levy a tax of not to exceed 1 cent on each $100 of assessed property 
valuation for every 10 miles of free gravel and macadam roads in the county, to be 
used only for the maintenance and repair of such roads. The net proceeds from the 
registration and licensing of motor vehicles are apportioned to the several counties 
for road purposes in the following manner: One-third is divided equally among 
the several counties; one-third is returned to the several counties on the basis of 
the amount collected in each county, and one-third is apportioned to the several 
counties in the proportion which the number of miles of free gravel or macadam roads 
in the county bears to the whole number of such roads in the State. 
The township advisory board, on an estimate made by the township trustee, is 
required to levy annually a road tax of not to exceed 30 cents on each $100 of taxable 
property in the township outside the limits of incorporated cities and towns. The 
amount of such tax assessed to any individual on real estate, up to $20, may be worked 
out as far as practicable in the road district in which such real estate lies, and the 
amount of such taxes assessed on personal property, up to $20, may be worked out 
in the district where the owner resides, at the rate of $1.50 a day for each man, pro- 
vided that the township trustee may, with the consent of the township advisory 
board, levy an additional tax of not to exceed 10 cents on each $100 of taxable prop- 
erty, to be expended by the township trustee for the construction and repair of 
bridges and culverts, and for other road purposes. 
Each able-bodied male resident of each road district, over 21 and under 50 years 
of age, not exempt by law, is required to work annually from two to four days on the 
roads, either in person or by able-bodied substitute, or in lieu thereof to pay $1.50 
for each day's labor so required. 
There are other special and contingent tax levies and benefit assessments for road 
and bridge purposes authorized under the law in addition to those mentioned. Vari- 
ous provisions exist under which road bonds may be issued, but the law restricts 
the amount of such bonds that may be issued, including those outstanding or author- 
ized for issue, to not more than 4 per cent of the total taxable value of the property 
of the township, townships, or county for whose account the bonds are issued. The 
