. KOAD MILEAGE, REVENUES, SOUTHERN STATES, 1914. 13 
An appeal from the order of the county court creating a road 
district may be taken at any time within 30 days. The county court 
at the same time that it orders the creation of a road improvement 
district shall appoint three owners of real estate in the district to 
act as the board of commissioners for such district. The board 
of commissioners may appoint an engineer or have the work done 
under direct supervision of the State highway department. The 
cost of the proposed improvement shall be paid by a tax levy on 
real property in proportion to the benefits that will accrue thereto 
and the amount of such benefits shall be determined by a board of 
assessors to be appointed for that purpose, but not more than 20 
per cent of such tax may be required to be paid in any one year. 
Numerous special laws have been enacted under which road and 
bridge work in many of the counties is done. These special laws 
vary the system of administration slightly from that provided by 
the general law and in many of the counties create road officials 
under designations or titles different from those authorized by the 
general law. 
The county court, with approval of the quorum court, may levy 
annually for road purposes not less than 2h mills nor more than 3 
mills on each $1 of taxable property in the county. Various pro- 
visions exist whereby road bonds may be issued and limiting the 
amount of such bonds that may be issued, the maximum limit being 
prescribed for road improvement districts which are authorized to 
issue bonds in such amounts, exclusive of interest, as will not exceed 
30 per cent of the total assessed value of the real property located 
within the district. 
Male persons between the ages of 18 and 45, not exempt by law, 
may be required to work not exceeding 10 days annually on the 
public highways, or to pay in lieu thereof the sum of SI for each 
day of work so required. However, most counties require only 
four days. Provision is made for the working of county convicts 
on the public highways. 
REVENUE APPLIED TO ROADS AND BRIDGES DURING 1914. 
In 1914 the total receipts from taxation applied to roads and 
bridges amounted to $1,522,696.20, of which $1,259,242.20 was 
obtained from general county taxes, $103,454 was the cash value of 
the statute labor tax, $45,000 was obtained from bond issues, and 
$115,000 appropriated by the State, of which $25,000 was for engi- 
neering and inspection, $15,000 for administration of the State high- 
way department and $75,000 for the purchase of a crushing plant 
to be used by State prisoners.. 
In 1904 the total expenditures for public roads in Arkansas 
amounted to $1,395,342.80, of which $681,933.80 was obtained from 
