30 BULLETIN 387, U. S. DEPARTMENT OF AGRICULTURE. 
road funds therein, either by a tax levy or a bond issue, and for ap- 
pointing officials, under different designations or titles, to have 
charge of road improvements to be made therein. The boards of 
supervisors may require adjoining road districts to connect their 
improved roads, one with the other, and may apportion the cost 
equitably between the districts. If a road district shall have im- 
proved its roads it may turn such improved roads over to the county 
and they shall be maintained thereafter by the board of supervisors. 
The authorities of any city, town, or village may, if they deem it 
necessary or to the interest of such city, town or village, extend aid 
in the improvement of any road leading thereto and as far therefrom 
as may be deemed proper. A bridge over a stream which divides one 
county from another shall be constructed jointly by the boards of 
supervisors of such counties, and any municipality which will be 
benefited by the building of such bridge may join the counties in its 
construction. 
The board of supervisors may levy an annual road tax of not 
exceeding 1 mill on all taxable property in the county, but the 
taxes so levied and collected in any municipality which maintains its 
own streets shall be divided equally between the county road fund 
and the municipal street fund. Where the roads of a county, or 
any portion thereof, are worked under contract, an ad valorem tax 
of not to exceed 3 mills on $1 may be levied on all taxable prop- 
erty in the county or such portion thereof. The board of supervisors 
may impose a tax on property contiguous to a shell, macadam, or 
gravel road, in addition to the other road taxes, for the purpose of 
constructing or maintaining such roads, when such property will be 
materially enhanced in value by such improvement. 
Where county bonds are issued for the purpose of building a sys- 
tem of intercounty highways, the board of supervisors shall appoint 
a "county highway commissioner," who shall, subject to the ap- 
proval of the board, employ a civil engineer and lay out, let to con- 
tract, and supervise the construction and maintenance of the roads 
to be improved with the proceeds of such bond issue. A number of 
provisions are made for the appointment of special commissioners, 
highway commissioners, or officers under other designations or titles 
where road bonds are issued or funds are provided otherwise for 
road improvements. 
Road bonds may be issued by any county in an amount which will 
not make its indebtedness exceed 10 per cent of the assessed value 
of taxable property therein. Before bonds are issued, however, the 
board of supervisors shall give three weeks' notice of intention to 
issue such bonds and that a meeting will be held for that purpose, 
and if on or before such meeting there should be filed with the clerk 
of such board a petition signed by 20 per cent of the qualified electors 
