42 BULLETIN" 387, U. S. DEPARTMENT OF AGRICULTURE. 
each year to appoint three superintendents of turnpikes whose duty 
shall be to inspect turnpikes and toll bridges and see that they are 
kept in repair. The county judge also is made ex officio superin- 
tendent of turnpikes. 
Under the general law authorizing counties to issue road bonds the 
county court may divide the county into not less than three nor more 
than eight road districts and appoint one road commissioner for each 
district; but the county court may appoint instead three road com- 
missioners from the county at large. In either event the road com- 
missioners so appointed shall be the road commissioners of the county 
and shall have supervision of the construction of the roads provided 
for by the county court, with authority to employ a competent high- 
way engineer and, if necessary, an assistant engineer. Numerous 
special road laws have been enacted and are in force in many counties. 
These special laws vary the method of road administration somewhat 
from that provided by the general law. 
The county courts are authorized to impose a highway tax of not 
less than 5 nor more than 25 cents on each SI 00 of assessed valuation 
of the county and on privileges not more than one-fourth of the assess- 
ment for county purposes. Two-thirds of the property tax may be 
worked out if the county court shall so decide. County courts of the 
various counties may issue road bonds in an amount with existing 
indebtedness not to exceed 10 per cent of the taxable valuation of the 
county when authorized by a majority vote, and in an amount, with 
existing indebtedness, not to exceed 15 per cent of the taxable valua- 
tion of the county when authorized by a two-thirds vote of those 
voting at an election held thereon. When bonds are voted, a tax 
necessary for interest and for retiring the bonds at maturity shall be 
levied and also a tax to create an annual maintenance and repair fund 
equal to 2 per cent of the amount of the bonds issued. 
The county courts shall impose a highway labor tax of not less than 
four nor more than eight days each year on all males between 18 and 
45 years of age not exempt by law. The highway labor tax so 
imposed may be commuted by paying 75 cents for each day of work 
so required. There is provision of law for the working of county and 
State convicts upon the public roads. 
REVENUES APPLIED TO ROADS AND BRDDGES. 
In 1914 the total receipts from taxation and bond issues applied to 
roads and bridges amounted to $2,370,560.16, comprising the follow- 
ing items: general county tax, $977,564.09; labor tax paid in money. 
$18,133.63; cash value of statute labor tax, $350,960; bridge tax and 
other revenues, $245,595.92; and expenditures from bond issues, 
$778,306.52. The total expenditures for these purposes in 1904 
