ROAD MILEAGE, REVENUES, SOUTHERN STATES, 1914. 39 
and they may require each hand to bring with him necessary imple- 
ments for doing such work. 
All male persons are required to perform work on the roads each 
year or pay a commutation tax in lieu thereof. The age limit within 
which persons are liable to this road duty in the different counties 
varies from between 18 and 21 to 50 and 55 years and the number of 
days work required each year varies from 2 to 12. The rate of com- 
mutation varies from $1 to $3 per day. Where road work is let to 
contract and persons liable to road duty are assigned by the county 
supervisor or the county board of commissioners to work under such 
contract, the contractor shall receive such persons and utilize their 
labor and allow to the county board of commissioners such per diem 
therefor as may be agreed upon. The per diem so allowed shall be 
credited on the amount due such contractor by the county. 
The county board of commissioners is authorized to levy annually 
not to exceed 1 mill on all taxable property of the county to consti- 
tute a part of the county road fund. The county boards also are 
authorized, when so requested by written petition of two- thirds of 
the freeholders of a township, to levy not to exceed 1 mill on all tax- 
able property in the township for road purposes. It also is provided 
by law that the board of county commissioners, when petitioned in 
writing by one-fourth of the resident electors of a township and a 
like proportion of the resident freeholders thereof over 21 years of 
age, may order the township board of assessors to hold an election 
at which only such electors as return real and personal property for 
taxation may vote, to determine whether or not an additional levy 
of not to exceed 2 mills may be made in such township. A majority 
vote of those voting is necessary to authorize such additional levy, 
and when so authorized the said board of county commissioners shall 
levy same for 2 years, and the proceeds thereof shall be used for 
road purposes. 
It is also provided that any person, firm or corporation cutting or 
severing from the soil standing timber, for sale or manufacture within 
or without the State, shall return the value of all such timber cut 
during any calendar year for taxation during the succeeding year as 
other personal property, and one-half the revenue derived therefrom 
shall go to the public road fund. 
There is no general law authorizing the issuance of road and 
bridge bonds. Such bonds when authorized are by special acts of 
the legislature. 
REVENUES APPLIED TO ROADS AND BRIDGES. 
The total revenue applied to roads and bridges for the year 1914 
amounted to $1,024,480.37 and comprised the following items: 
general county road and bridge tax, $717,843.07; commutation 
