were practically all that could be desired. In Mississippi, it was found, there is a state law requiring that a special annual tax of at least one mill be levied for the upkeep of all roads constructed by means of bond issues, the fund to be kept separate from all other funds to be used for maintenance only. Instead of deterioration taking place on the roads of some of the counties in other states on which examinations were made, it was found that in Lauderdale county, Mississippi, roads built several years ago and maintained from the special fund have actually improved since their completion.
The county roads of Franklin county, New York, it was found, are maintained with a contribution of 50 percent by the state and under indirect state supervision. As a result of this system, the roads have been kept up to their condition on completion. While provisions for maintenance were on the whole not satisfactory in the counties of the other states in which studies were made, this condition since has been remedied in Virginia by the passage of a state law providing that an annual tax of not less than three percent of the amounts off bonds issued shall be levied to provide a maintenance fund for both-built roads. 