ay laws are being constantly revised by state legislatures and with each revision there is some change in administrative methods and often the changes are revolutionary in characte

thorities having duties in connection with highway work in the United States, although these du

term is three years, but is less in some states. The incumbent is generally a man who has other responsibilities of a public or private nature and who gives but little of his time to highway matters. In

e of all of the roads in the township, which would mean that no "county" or "state" roads happened to be laid out in that township. It is a matter of general observation that the trend of legislation is toward removing from the jurisdiction of the township officials

verts and bridges as a rule, but in some states the county board of supervisors is responsible for all of the bridge and culvert work on the township roads. In other states, the township board is responsible

e levied being limited by statute and the actual levy being any amount up to the maximum that the township board deem

hat each issue must be approved by the voters of the township. There is always a provision that the total amount of bonds outstanding mus

ssioners consisting of from three to fifteen members, is the administrative authority. Its members are elected for fixed terms which vary in length from one to five years. The county b

d in others it has charge of only the more important highways. In most states, the laws set

er township supervision, or at least the more expensive bridges and culverts on such roads. Sometimes this is accomplished by granting county aid for township bridges, under which system the county pays a part of the cost of the constructi

boards are also authorized to issue bonds for road construction under statutory restrictions and limitations similar to those effective in the to

ty is vested in a board, that board is usually appointed by the governor. In several states one or more members of the commission hold that position ex officio; for example, in several states the governor is by law a member of the commission, in others the secretary

e dual capacity of general advisers to the county and township authorities on road matters and as the executive author

uction of highways by the township and county authorities by furnishing them standard plans and specifications and by formulating regulations to govern the character of construction, but such efforts are likely to be more or less ineffective unless the state authority

ll others, the funds are secured by a combination of the two methods mentioned above. In addition to these support funds, a certain part of the money obtained as federal aid may be employed for the engineering and inspection costs on federal aid roads. The above mentione

ing road construction and maintenance, and the work paid for from the f

nstruction, and the expenditure of the proceeds of the sale of roa

tate must be expended under the direc

ture, but the administrative head is the Director of the Bureau. In this Bureau are the various instrumentalities needed for carrying on investigations and furnishing information to the vario

from congressional appropriations to the Department of Agricultur

tes will expend at least an equal amount on the projects involved. The states in turn usually give a suitable part of the state allotment to each county. There are various lim

being uniform in this respect. If state or federal funds are allotted to an improvement, the state authority either makes the selection of the type of construction or the selection is made by some subordinate authority subject to the approval of the state highway department. Where the improvement is paid for exclusively with township or county funds, the selection is often made by the township or county authority without review by higher authority. Many abuses have crept into highway administration through the unscrupulous methods of promoters of the sale of road materials or road machinery. A great deal of the sel

ay Fi

lan for carrying on road improvement. The necessary expenditures are enormous, although the m

rred on farm lands by the construction of improved highways adjacent thereto. Ther

ecial assessment method has come into limited use in financing rural highway improvements. The policy in such cases is to assess the abutting and adjacent property in a zone along the improved road for a percentage of the cost of the improvement. The amount so assessed does not ordinarily exceed one-fourth of the total cost of the improvement and may be considerably less. The assessment is spread over an area extending

benefit have been established, but in practice it is always found necessary to make adjustments on individual parcels of land becau

rily determined. For a typical case, the first of four zones would receive an assessment of 50 per cent of the amount to be borne by the area; the second zone 25 per cent, the third 15 per cent and the fourth 10 per cent. Ot

f land all of which is within the assessment area, the rate is arbitrarily reduced to relieve that parcel of l

ution on those parcels of land lying partly in one zone and partly in another, but the rate ma

s of land numbered 1 to 8, as shown. Each zone for the assessment of the 3? mile section is ? mile wide and the rates for the several zones are 50, 25, 15 and 10 per cent

e Rate × f

ved r

nt units

ess

t[1] As

3

0 = 132,000 $0.

1320 = 99,

2640 = 105

2640 = 26,

1320 = 33,

× 5280 = 44

5280 = 79,

× 7920 = 51

7920 = 277

000 $2

ained by dividing the total assess

zone rate should apply to the half of the zone toward the improved

g.

assumed that the portion of the cost of this road that is to be assessed on the area shown is $5500. The assessmen

e Rate × f

ved r

nt units

ess

it Ass

20 = 99,000 $0

2640 = 39,

2640 = 198

1320 = 66,

x 1320 = 3

x 2640

3300 = 33,

1980 = 19,

00 55

arcels would be reduced as seemed expedient and the deficit would be distributed over the remainder of the area in the same manner as the original assessment was spread. In practice such re-distribution is ordinarily made by the arbitrary adjustment in accordance with what the authorized officials consider to be fair and equitable. The met

sumer. The benefit also accrues from the greater facility with which all community business may be conducted. The introduction of better opportunities for social, religious and educational activities in the rura

of maintaining state highway activities is met from funds obtained by general taxation. Likewise, the funds required for the amort

mount of the levy and the purpose for which the revenue is to be used. In the aggregate, the road taxes are larg

construction and maintenance of public highways. In practice, this method has already been applied to motor vehicles in most states and has proven to be an important source of revenue. Its application to horse-drawn vehicles has not

s that is possible. The scale of fees should therefore take account of weight and speed of vehicle and

nsure that the money is used judiciously for construction and espe

ad bonds should be issued only for durable types of improvement and the life of the bond should be well within the probable useful life of the road surface. It is customary and highly desirable that the gen

ely. The earlier bonds issued were almost all of the sinking fund class, but in recent years

he interest rate on the bonds will vary with the condition of the bond market and the stability of the political unit issuing the bonds, but is usually about 5 per cent. Knowing these factors, the amount to be added to the sinking fund each year is computed. In order to pay the interest on the bonds, a tax of suitable rate is levied, and in order

bonds see Bulletin 136, U. S. Dept. of Agric

fund cannot be invested at as high a rate of interest as the bonds bear and there is some loss as a result. Road bonds bearing 5 per cent interest can usually be sold at par while the

he same each year during the life of the bond. When the amount of the issue and the rate of interest has been determin

t the amount of the tax to be le

s and the total interest payments decrease each year after the first bonds are retired. The first bond may not be retired

her of the three methods depends upon the rate of interest in each case and th

le 3. These illustrate the differences in total cost of securing

bl

100,000 for 20 Years, Int

nu

te

inking Fun

at Annu

3? per cent

,722 $147,163 $

,722 157,163 1

,722 167,163

,722 177,163 1

,722 187,163

d on contracts for a large mileage than for smaller jobs, and the community can receive the benefit more quickly than where construction proceeds piecemeal with current funds. The vital consideration is to insure that the term of the bonds is well within the