ROAD MILEAGE, REVENUES, SOUTHERN" STATES, 1914. 17 
erty in their respective counties. Said boards also may levy a special 
road and bridge tax of not to exceed 5 mills on the $1 of all real and 
personal property in the county, one-half of the amount derived 
therefrom in incorporated cities to be turned over to the municipal 
authorities thereof for use on roads and streets. There may be 
levied in "special tax road districts" not to exceed 5 mills on the $1. 
The boards of county commissioners are authorized to levy annually 
on all taxable property in "special road and bridge districts" a tax 
of not exceeding 10 mills on the $1 for the repair and maintenance of 
the roads and bridges therein and not exceeding 20 mills on the $1 
to pay for the improvements voted at the special election at which 
such "special road and bridge district" was created. Road bonds 
may be issued when authorized by a majority vote of the registered 
voters in the respective counties. 
Every able-bodied male person, not exempt by law, over 21 and 
under 45 years of age, is liable to not more than 6 days' labor on the 
roads and bridges or to pay $3 in lieu thereof. 
The working of both State and county convicts on the public roads 
is authorized by law. 
REVENUES APPLIED TO ROADS AND BRIDGES IN 1914. 
The total revenues applied to roads and bridges in 1914 amounted 
to $2,280,255.09 and comprised the following items: Receipts from 
general county taxes, $969,825.36; receipts from auto licenses, convicts 
hired out, special taxes, labor taxes, and other sources, $545,377.96; 
and expenditures from bond issues, $765,051.77. 
In 1904 the total expenditures for this purpose amounted to 
$577,577.10, showing anincrease in the 10-year period of $1,702,677.99, 
or 294.7 per cent. The cash value of the statute labor tax amounted 
to $140,393 in 1904, but in 1914 this amounted to only $18,069.09, 
which shows that the statute labor tax has almost disappeared in 
Florida. 
The receipts from taxation and the tax rates for general county road 
purposes are shown by counties in Table 10. 
ROAD AND BRIDGE BONDS. 
The total amount of road and bridge bonds outstanding on January 
1, 1915, amounted to $5,959,199.22. This included $48,000 of road 
warrants. The total expenditure from bonds during the year 1914 
amounted to $765,051.77, a total of $800,000 of bonds was voted, 
$1,505,000 sold and $18,500 retired. 
Detailed information regarding the Florida road bonds is given by 
counties in Table 26. 
61726°— Bull 387—17 2 
