ROAD MILEAGE, CENTRAL AND WESTERN STATES. 35 
each year select one of their number as township highway superintendent to have 
charge of road and bridge work. 
Each county not under township organization is divided into from three to five 
districts, and one commissioner is nominated by each district but is elected by the 
qualified electors of the entire county. The commissioners so elected constitute 
the county board of co mmis sioners. This board has general supervision over the roads 
of the county, with power to establish and maintain them and to see that the laws in 
relation thereto are carried into effect. The section lines are made public roads. 
Each county board divides the county into as many road districts as may be neces- 
sary. One overseer of highways is elected in each road district. County boards may 
appoint a county highway commissioner, who must be a practical and experienced 
road builder, and who, with the county board, shall have exclusive control and super- 
vision of all the public roads in the county. Road overseers in counties where a county 
highway commissioner is appointed perform their duties under his direction. The 
county board is required to divide the public roads of each township or precinct into 
permanent road-dragging districts and appoint a superintendent of dragging in each 
township or precinct, who shall cause to be dragged all roads the county board may 
direct. 
Able-bodied males under 50 years of age may be called upon to make emergency 
repairs on roads and bridges or to clear a mail route of snow. Each person so called 
upon may be required to furnish a team or tools and implements and is paid for his 
labor. 
All road and labor tax is paid in cash. One-half of all money collected as road tax 
constitutes a county road fund, which is divided equally among the several commis- 
sioner districts for the general benefit of the roads therein, and the other half of such 
road tax and all labor tax collected constitutes a district road fund and is expended 
under the direction of the road overseer in the district in which it was collected. 
The same rate of road taxes may be levied in cities and villages as in the several road 
districts, but one-half of the proceeds of such taxes so levied and collected in cities 
and villages shall be paid to the city or village from which collected. 
In counties under township organization, the township road tax and the coimty 
road tax are paid in cash. All moneys paid into the town treasury from the several 
districts in discharge of road tax and labor tax constitute a town road fund to be used 
for the benefit of the road districts of the town, but one-half of the money so collected 
constitutes a district road fund for use under the direction of the town board in the 
districts from which collected. 
The board of county commissioners, or board of supervisors in counties under 
township organization, may levy not to exceed 1 mill on each dollar of taxable valua- 
tion to be known as the special emergency bridge levy. The county's general tax 
levy for roads shall not exceed 5 mills on the dollar and for the county bridge fund 
the levy shall not exceed 4 mills on the dollar. A tax is imposed on inheritances 
and the proceeds in each county applied to the improvement of its roads. The net 
proceeds from the registration and licensing of motor vehicles are paid into the county 
treasury and applied to road construction, dragging, and repair work. One-fifth of 
the whole amount of the forest reserve fund annually paid to the State by the United 
States Government is apportioned to the road funds of the counties entitled to share 
in the apportionment of the funds. 
On petition of a majority of the resident freeholders of any road district, precinct, 
or township, the county board shall levy not less than 5 nor more than 25 mills upon 
each dollar of taxable property therein, the proceeds of which become a part of the 
road fund of such district, precinct, or township. 
Towns are authorized to purchase toll bridges and, if other funds are insufficient 
to issue bonds to an amount not exceeding 10 per cent of the assessed value of all tax- 
