for its purposes. It
is the general observation that the tax levy is usually the maximum
permitted by law.

In many states, township officials are permitted to issue bonds for
road construction, almost invariably, however, with the restriction
that each issue must be approved by the voters of the township. There
is always a provision that the total amount of bonds outstanding must
not exceed the constitutional limit in force in the state. In several
states, the townships have large amounts of road bonds outstanding.

=County Administration.=--In some states the county is the smallest
administrative unit in the road system. A county board, called the
board of county supervisors or board of county commissioners
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 board usually has many
public responsibilities other than highway administration, and is
generally made up of men with considerably more business ability than
the average township board.

The county board has jurisdiction over all of the highways in the
county in some states, and in others it has charge of only the more
important highways. In most states, the laws set forth specifically
what highways shall be under the jurisdiction of the county
authorities.

In addition to having direct supervision of the improvement and
maintenance of the roads assigned to county administration, the county
boards in some states arrange for the construction of all culverts and
bridges on the roads that are under 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 construction of
bridges on the township roads. The amount of aid varies, but is
generally about one-half of the cost, and the township and county
officials jointly assume the responsibility of arranging for the
construction by contract or otherwise.

The county board obtains funds for road work through a direct tax on
all property in the county, the maximum rate being limited by statute.
County boards are also authorized to issue bonds for road construction
under statutory restrictions and limitations similar to those
effective in the township as to total amount issued, and many
millions of dollars' worth of highway bonds