22 BULLETIN 387, U. S. DEPARTMENT OP AGRICULTURE. 
bonds that may be issued shall not exceed 5 per cent of the value 
of the taxable property therein or shall not require a tax levy for 
interest and sinking fund in excess of 20 cents on the $100 of assessed 
valuation of the county. County prisoners may be worked on the 
public highways and bridges. 
REVENUES APPLIED TO ROADS AND BRIDGES IN 1914. 
The total revenue applied to roads during 1914 amounted to 
$2,474,621, of which $2,180,997 was derived from property taxes, 
$201,027 representing the cash value of the statute labor tax, $55,597 
poll taxes and donations, $19,000 expenditures from bond issues, and 
$18,000 expended from automobile licenses for the maintenance of 
the State highway department. A property tax, paid in cash, was 
levied in 101 of the 120 counties. The rate varied from a minimum 
of 5 cents to a maximum of 40 cents, and averaged for the State 23.1 
cents on the $100. In 1904 the total revenue applied to roads, 
including cash value of statute labor taxes, amounted to $2,148,689.03 
thus showing that during the 10-year period expenditures increased 
$325,931.97, or 15.1 per cent. The use of the statute labor tax has 
declined steadily during the past 10 years. In 1904 there were 93 
counties in which the statute labor tax was in use and the cash value 
of the labor performed amounted to over $1,000,000, but in 1914 
there were only 29 counties using this form of taxation and the cash 
value of the labor performed amounted to only $201,027. 
Information regarding taxation and revenues as applied to roads 
is shown by counties in Table 12. 
ROAD AND BRIDGE BONDS. 
The total bonds outstanding on January 1, 1915, according to the 
reports received, amounted to $705,000. Lewis County voted 
$150,000, in 1914, of which $125,000 was sold and $19,000 expended. 
The Lewis County bonds run for 30 years and bear 5 per cent inter- 
est. The bonds outstanding on January 1, 1915, are shown by coun- 
ties in Table 27. 
ROAD MILEAGE. 
At the close of the year 1914 Kentucky had 57,916 miles of public 
road, of which 12,403.28 miles, or 21.4 per cent, were reported as 
surfaced. Of the surfaced roads, 10,628 miles were macadam, 59.03 
bituminous macadam, 1,713.5 gravel, 2.5 concrete, and 0.25 brick. 
In surfaced road mileage, Jefferson County stood first, with 
779.75 miles, or 85.8.9 per cent: Grant County second, with 490 
miles, or 90.74 per cent; Shelby County third, with 402 miles, or 
57.26 per cent; Owen County fourth, with 400 miles, or 66.66 per 
cent; Warren County also has 400 miles, or 40 per cent, surfaced. 
Ten counties reported between 300 and 400 miles surfaced; 16 coun- 
