ROAD MILEAGE, REVENUES, SOUTHERN" STATES, 1914. 21 
ation of all property not exempt from taxation, the proceeds to be 
credited to the State road fund and apportioned among the several 
counties of the State in proportion to the road taxes collected therein, 
no county to receive in any one year more than 2 per cent of the 
amount collected for the State road fund. Under this new law, a 
system of public State highways was created to consist of roads 
connecting the county seats of the various counties of the State, 
which roads are to be the first to receive State aid. 
The commissioner of public roads has general supervision over 
all public roads and bridges being constructed, improved or main- 
tained in whole or in part by the aid of State money, and he pre- 
scribes rules and regulations fixing the duties of county road en- 
gineers and their employees in respect to the roads and bridges 
composing the system of public State highways and determines 
the method of construction. One-half of the cost of State-aid road 
work is to be paid by the State and the counties, respectively. The 
fiscal court has the plans, specifications, and estimates prepared 
and submits them to the commissioner of public roads for his ap- 
proval. After such approval the fiscal court may let the work to 
contract, after due advertisement, the contract to be approved by 
the commissioner. After the contract is awarded, the commis- 
sioner of public roads appoints an inspector to inspect the work re- 
quired to be done thereunder. The salary of the inspector is paid 
out of the sum apportioned to the county from the State road fund. 
The fiscal or county courts are vested with the general charge and 
supervision of the public roads and bridges in their respective coun- 
ties. The county judge, by and with the consent and approval 
of the fiscal court, is authorized to appoint a county road engineer 
who shall be either a reputable civil engineer or have had two years 
practical experience as a road builder and shall have passed a cred- 
itable examination by the State commissioner of public roads. The 
judge of each county court may divide the county into road precincts 
and appoint an overseer for each precinct. 
The taxes for ordinary road and bridge purposes are imposed by 
the fiscal courts of the counties under a constitutional limit of 50 
cents on the $100 for all purposes other than schools. All able- 
bodied male citizens over 18 and under 50 years of age, not exempt 
by law, may be required to work on the public roads, either in 
person or by able-bodied substitute, not exceeding six days each 
year. An annual poll tax of $1.50 may be levied and the proceeds 
applied to the maintenance of the public roads of the respective 
counties. Bonds may be issued for road and bridge purposes by 
the fiscal court when so authorized by a majority vote at an election 
called for that purpose by the county court upon petition of 150 
legal voters who are freeholders of the county. The amount of such 
