46 BULLETIN 389, U. S. DEPARTMENT OF AGRICULTURE. 
priate such sums from the county treasury as they think advisable for improving 
them; but these appropriations shall not be greater in any one year than the ratio of 
$1,000 to each $500,000 of assessed valuation of real estate in the county. Additional 
sums may be appropriated to assist in building bridges and for opening and repairing 
county roads when authorized by the people. The towns through which any county 
road passes are required to keep the road in repair. 
In counties having township organization one supervisor is elected each year at 
the annual town meeting. The supervisors constitute the board of supervisors and 
have charge of the roads and bridges in the townships. They divide their respective 
townships into as many road districts as they may deem convenient and appoint a 
road overseer for each district. 
On petition of 5 per cent of the resident freeholders of any township, the question 
of abolishing the highway labor tax and the requirements relating thereto may be 
submitted to a vote. A majority of those voting shall determine such election. If 
the highway labor tax is abolished, all road taxes, poll and property, must be paid 
in cash. A township may, by like proceedings, return to the labor system. 
All road taxes collected as personal taxes from residents of any incorporated city or 
town, and all road taxes collected on real or personal property in such city or town, 
shall be paid to the treasurer and be used in improving its streets or bridges, or roads 
leading thereto. 
Whenever one-third of the resident taxpayers of any county petition the board of 
county commissioners for an appropriation to build a bridge across any navigable 
river on the line of said county, the board publishes a notice and holds a hearing. 
It may thereupon appropriate not to exceed one-half of the cost of the bridge. 
The proceeds derived from the national forests in the State are apportioned to the 
counties in which national forests are located in proportion to the area of the forests 
in each county, and 50 per cent of the amount so apportioned is applied to road 
purposes. 
The county board of commissioners may submit to a general or special election 
the question of raising a sum greater in amount than can be raised by the annual tax 
levy authorized for constructing any road or bridge. A favorable vote of a majority 
of the voters of the county is required to authorize such levy, which shall not exceed 
1 mill on the dollar of assessed valuation. 
The county commissioners annually levy, in addition to the road taxes levied by 
the several townships, a road tax of not to exceed 5 mills on the dollar, and, if au- 
thorized by a majority of the electors of the county, such levy may be not to exceedlO 
mills; but in 1915 a law was passed changing the levy not to exceed 2 mills, and not 
to exceed 5 mills when authorized by a majority of the electors of the county. The 
county commissioners may levy in unorganized townships in their respective counties 
not to exceed 8 mills on each dollar of assessed valuation, the proceeds to be ex- 
pended within the unorganized district. * 
Upon petition of two- thirds of the residents of a county owning two-thirds of the acre- 
age abutting on any earth road, the county commissioners may improve the road by 
macadamizing, oiling, or graveling. The cost is assessed on the abutting lands to 
the extent of the benefits accruing to such lands, and the balance of the cost is paid 
by the county. Where such work is done, the county commissioners are authorized 
to employ the county surveyor or a competent engineer to do the necessary survey- 
ing and prepare plans, specifications, and estimates. 
The county commissioners levy yearly for county roads not exceeding 2 mills on 
the dollar on all property, not including that within the limits of any organized town- 
ship or of any organized city or town. For county bridges the levy does not exceed 
1£ mills, except that in counties where only part of the county is organized into civil 
townships the levy shall not be greater than 1£ mills in the organized townships. 
Also, in all counties not wholly organized into civil townships, the county commis- 
