Watauga Democrat. [volume] (Boone, Watauga County, N.C.) 1888-current, 1929-02-21
FULL TEXT OF NEW
ROAD LEGISLATION
Increases Tax on Gasoline and
Would Further Relieve Counties by
Aid From the State Highway
Commission

The text of the join, senate and
house public roads committee high
way bill is as follows:
"A bill to be entitled an act to
amend chapter SO of the public laws
of 1927 so as to levy an additional
tax of one cent per gallon on gaso-
line and further relieve the counties
by aid from the state highway com
mission.
"lhe general assembly of North
Carolina do enact:
"Section /. That chapter SO of
the public laws of 1927, entitled an
act to amend chapter 55, article 8
(a) of volume Of the consolidated
statutes, relating to the tax on gaso-
line be, and the same hereby is
amended by striking out the word
four at the end of line one of sec
ton 4 of said act and inser ing in
lieu thereof the word "five" so as to
provide that the tax of four cents
per gallon levied and imposed a tax
of five cents per gallon on all mo-
tor fuels sold, distributed or used in
the safe.
"Section 2. That the additional
revenue which shall be collected by
the levy and imposition of the addi-
tional one cent per gallon on motor
fuels sold, distributed or used in the
sta provided for in section l of
this act shall be held used and
treated by the highway commission
as a separate and special fund to be
known and designated as the county
aid road fund.- and shall be expend-
ed only in accordance with the pro
visions of this act.
"Section 3. Tha- the state high
way commission shall allocate upon
its books to the several counties fo
the state the said county aid road
fund one-half upon the basis Of the
area OF the said counties and one
half upon the basis of the popula-
ton of the said counties according
to the United States census of 1920.
"Section 4. That the state high
way commission shall on or before
the first Monday in July of each year
certify to the chairman of the board
Of county commissioners of each
county in the state an estimate of
the amount of such county's parti-
cipation in the said county aid road
fund for the current fiscal year, and
the board of county commissioners,
or OF her tax levying authorities in
each county, shall, in preparing the
annual budget for county road pur-
poses take into consideration the
fund to be derived from this source
and shall reduce the levy of ad va
loren tax for road purposes so that
the funds produced by the rate fixed
and levied for the current year, plus
the amount estimated to be receiv-
ed by the county from the county
aid road fund.- shall not exceed by
more than 10 per cent The amount
available in the county for road
purposes under the levy for the
year 1928.
"Section S. That, in any county
where there is no countrywide road
governing body and the mainten-
ance of county roads is now handled
by township or district organizations,
the board of county commissioners
for such counties are hereby created
as agents of such subdivisions of the
county for the purpose of dealing
with the state highway commission
with reference to The county aid
road fund established by this act
and to this end such board of COM
nissioners are hereby authorized to
exercise all necessary control over
the roads, machinery, equipment and
maintenance funds of such subdi-
visions that may be necessary to en-
able them to establish such county
wide organization as will permit the
county to share to the full extent in
the benefits provided by his act.
Provided, where any road district
includes territory in two counties,
the state highway commission shall
divide the funds available to said two
counties so as to allocate to such
road district it's proportionate part
of the funds available to said two
counties under the provisions of
this act, and the state highway com
mission shall deal with the road gov
erning body of such district relative
to the expenditure of the funds
available to said district.
"Section 6. That the fund herein
provided for and allocated to each of
the several counties in the state shall
be expended in such county by the
state highway commission as follows
reimbursement in monthly install
ments, in whole or in part, to each
county for the moneys expended by
said county I'M the maintenance OF
it's county road system, provided
such maintenance shall have been
done under the supervision of the
state highway commission. Provid-
ed, that, if the board of commission