ROAD MILEAGE, REVENUES, SOUTHERN STATES, 1914. 51 
court into two or more road precincts, and the county road en- 
gineer, by and with the advice and consent of the county court, 
shall employ such agent or agents in these precincts as may be 
deemed necessary. 
It shall be the duty of the county road engineer to divide, or 
cause to be divided, all of the county roads in the respective road 
precincts into sections not exceeding 2 miles in length, and let 
the same to contract. Each road supervisor shall divide his district 
into convenient road precincts, not exceeding 10 miles in length, and, 
after two weeks' advertisement, let the construction and repair of 
said roads by contract to the lowest responsible bidder for such 
time as the county court may direct. 
The present law permits a maximum levy of 30 cents on the $100 
for county and district road purposes. A special bridge tax of 20 
cents on the $100 may be levied in counties that do not have a bonded 
indebtedness. In addition, there may be levied 5 cents on the $100 
of all taxable property in the county, or in lieu thereof 10 cents on 
each $100 of taxable property in any magisterial district. Any 
county or magisterial district may issue bonds for road purposes 
when authorized by a three-fifths vote of those voting at an election 
called for that purpose, but the bonded indebtedness that may be 
created by any county or magisterial district shall not exceed 5 per 
cent on the value of the taxable property therein. The county court 
also may levy, for road purposes, a poll tax of $1 on every male citi- 
zen over 21 and under 50 years of age. The working of county 
convicts on the public roads also is authorized. 
REVENUES APPLIED TO ROADS AND BRIDGES. 
The total revenues applied to roads and bridges in the fiscal year 
ended July 1, 1915, amounted to $2,483,747, and comprised the fol- 
lowing items: permanent road tax, $656,594; bridge tax, $463,487; 
general road tax, $1,249,505; capitation tax, $110,395; and appro- 
priation for the maintenance of the State road bureau, $3,766. 
The total expenditures for the year 1904 amounted to $893,285, 
thus showing that expenditures in a little over 10 years increased 
$1,590,462, or 178 per cent. 
In 1904 the statute labor tax still was in use, and of the total 
expenditure for that year for all road and bridge purposes, $305,415 
represented the cash value of this tax. In 1909 this tax was abol- 
ished. The receipts from taxation and the tax rates for permanent 
roads and general road purposes are shown by counties in Table 22. 
