ROAD MILEAGE, CENTRAL AND WESTERN STATES. 53 
proving such highway, road or street may be assessed against the property in such 
assessment district in proportion to the benefits accruing. 
The annual town meeting in each town elects three supervisors, who constitute the 
town board of supervisors and have the care and supervision of all highways therein, 
except as otherwise provided by law. The town board divides the town into districts 
and appoints a superintendent of highways for each district. The superintendent of 
highways, under the direction of the town board, has charge of the construction and 
repair of highways and bridges in the town. 
The annual town meeting determines by vote if highway taxes shall be paid in 
money or in labor. Unless the town has voted in favor of paying the highway taxes 
in labor, it may direct that the money derived from such taxes be expended under the 
direction of the town board, or by three highway commissioners to be elected for that 
purpose. The supervisors of each town in which the highway taxes are payable in 
labor may appoint a suitable person to oversee and direct the road work and exercise 
supervision over all superintendents of highways therein. 
The county board shall levy each year a tax of not over 2 mills on all taxable property 
in the county to maintain the county road and bridge fund, which tax shall be in addi- 
tion to all other highway taxes, and the proceeds shall be expended in building the 
prospective system of State highways. The county board may raise money for the 
original improvement of any portion or portions of the system of prospective State 
highways by issuing bonds of the county in such amount, including existing indebted- 
ness, as will not exceed the constitutional limit; provided that the amount of bonds 
that may be issued shall not exceed one-fifth of 1 per cent of the total assessed valuation 
of the county, unless authorized by a majority of the electors voting at an election 
thereon. 
The qualified electors of each town have power at any annual town meeting to raise 
money for the construction and repair of roads and bridges and for other charges and 
expenses of the town, but the total taxes levied in any town for any one year for all 
town purposes, exclusive of schools, shall not exceed 1 per cent of the total assessed 
valuation of such town, unless a larger sum is needed for building and repairing high- 
ways and bridges, in which case the electors may vote and the proper authorities may 
levy not to exceed one-fourth of 1 per cent in addition to the 1 per cent. 
When the amount of highway taxes assessed by the supervisors shall be deemed 
insufficient to keep the highways in repair, it shall be lawful for them, upon written 
application of the superintendents of highways, to assess an additional tax of not to 
exceed 7 mills on each dollar of the assessed valuation of the town. The supervisors 
may also levy a tax on all taxable property in the town for the purpose of opening or 
repairing highways, but such tax shall not exceed $600 in any year. 
Highway taxes of not less than 1 nor more than 7 mills on the dollar shall be levied on 
the real and personal property of each superintendent district, provided that there 
may be levied any additional amount which may be authorized by the last preceding 
annual town meeting, not exceeding 10 mills in all. 
Every able-bodied male between 21 and 50 years of age, not exempt by law, may be 
assessed by the town board of supervisors to pay a road poll tax of $1.50. 
Every superintendent of highways shall call out as many taxpayers as may be neces- 
sary to clear highways blocked by snow, and the taxpayers shall be credited against 
highway taxes for the work so performed. If taxpayers perform labor exceeding in 
value the highway taxes assessed against them for the year they are compensated for 
their work. 
The town board, upon favorable vote at the annual town meeting, designates roads 
to be known as "drag roads," divides them into sections, and appoints a dragman for 
each section. The board levies a tax of not exceeding 1 mill to pay for such dragging. 
Owners of land abutting on any prospective State highway or section thereof, 1 mile 
or more in length and extending back on either side one-fourth of a mile or less, who 
