48 BULLETIN 387, U. S. DEPARTMENT OF AGRICULTURE. 
State system of taxation which was put into effect in the early part 
of 1914. This has brought about a great deal of confusion and the 
figures given are not as satisfactory as it was hoped to have them. 
The road mileage has been taken from the records in the county 
clerk's offices and obtained from road superintendents, commission- 
ers, and members of the boards of supervisors. Figures relative to 
permanent work have been taken largely from reports of the high- 
way department. A better and more satisfactory return as to the 
amount of finances possibly could be obtained from the reports of 
1915 to the State auditor. 
FUNDS FOR STATE ROAD PURPOSES. 
There is no special State tax for road purposes. For the calendar 
year 1914 the State money aid, amounting to $185,000, was appro- 
priated from the general funds of the State to meet a like amount 
appropriated from the county revenues. The appropriation of 
$160,000 for the maintenance of the State convict road forces was 
taken from the same source. This, together with the fees taken 
from the general fund for the maintenance of jail prisoners, amount- 
ing to $49,066.83, makes a total of $209,066.83 for this purpose. 
The automobile fund, which goes into the State-aid fund, amounted 
to $116,188.65. These funds, together with an appropriation of 
$26,500 for the maintenance of this department, make up the total 
appropriations for road purposes made by the State, amounting to 
$536,755.88. In addition to this there was expended under the 
supervision of this department in road and bridge work, derived 
from county sources, $1,404,349.81, thus making a total from all 
sources expended under the State highway department of $1,941,- 
105.69. 
REVENUES APPLIED TO ROADS AND BRIDGES. 
The total revenue available for expenditure in 1914 amounted 
to $3,224,528.82, of which $1,687,906 was derived from general 
county and district road taxes, $999,866.94 from county and dis- 
trict bond issues, and $536,755.88 from State appropriations. 
The total expenditures for road and bridge purposes in 1904 
amounted to $687,751.06, thus showing in the 10-year period that 
expenditures increased $2,536,777.76, or 368.8 per cent. 
The tax rates for county and district roads and the amounts 
derived therefrom during 1914 are shown in Table 21. 
ROAD AND BRIDGE BONDS. 
The total road and bridge bonds outstanding on January 1, 1915, 
amounted to $5,650,994.93. In the year 1914 a total of $999,866.94 
was expended from bond issues, and $510,938.23 previously issued 
were retired. In the same year a total of $366,000 new bonds was 
