ECONOMIC SURVEYS OF COUNTY HIGHWAY IMPROVEMENT. 33 
It will be seen from Table 11 that while the assessed values of real 
estate increased 25.3 per cent from 1905 to 1910, before the roads were 
umproved, it increased 37.8 per cent from 1910 to 1915, the period 
which covers the improvement of the roads. In making the assess- 
ments for 1915 the assessors established a general rule of assessing 
all lands on the improved roads at a higher rate than those farther 
back; in fact, three zones were established on which land assess- 
ments were based. The first zone included all land abutting on or 
immediately contiguous to the improved roads; the second zone 
included all lands within easy hauling distance of the improved roads; 
_ and the third zone included all other land. The lands in the first 
zone were assessed at the highest rate, those in the second zone at 
about one-third less, and those in the third zone at about one-half 
of the first zone. By this arrangement those who own land on or 
near the improved roads and who receive the greatest benefit from 
them pay relatively more taxes than those who live on the unim- 
proved roads. : 
That the increase in assessed value does not constitute a fictitious 
value, but an actual increase m value, is borne out by the records 
of sales. The actual value or selling price of land has greatly 
increased since 1909. This is attributed largely to the saving in 
cost of haulmg and to the easier access of farms to markets and 
shipping points. The average value of 43 farms sold or offered for 
sale from 1909 to 1914 ranged from $8.38 to $43.74 per acre before 
the roads were built and from $24.70 to $73.60 per acre after the | 
roads were improved. Our investigations brought out the fact 
that the farther away from town on the improved roads the land lies 
the greater the percentage of increase in value. Within 5 miles the 
percentage of increase was only 68.3; from 5 to 10 miles out the per- 
centage of increase was 96.7, and from 10 to 24 miles out of Peters- 
burg the percentage of increase averaged 194.9. Details regarding 
the 43 tracts above referred to are given in.Table 12. 
TABLE 12.—Jncrease in land values. 
Number 
toe of miles Old value | New value} Increase Per cent 
pansidercd om.. per acre. per acre. per acre. | of increase. 
*| Petersburg. ; 
5 |5 and less. $43. 74 $73. 60 $29. 86 68. 3 
22 5 to 10 15. 25 30. 00 14.75 96. 7 
16 10 to 24 8. 38 24.70 16:32) 5 194.9 
EFFECT OF ROAD IMPROVEMENT ON TRAFFIC. 
The dairy and truck industries were profitably carried on before 
the roads were improved for a distance of only about 3 miles out 
from Petersburg, the principal market town. Petersburg is located 
47234°—Bull. 393—16——3 
