Show GOES FOR FOK ROAD ES all but four states illinois massachusetts chu now new jersey and N york collect a tax on tho the gasoline sold within their borders ot at rates ranging f from oni 1 to 6 5 cents per gallon although a form of sales tax it la fit generally conceded that the gasoline tax Is ia in essence a type of road toll and that its yield and earnings reflect more or less directly the use I 1 made of 01 the highways by motor vehicles anti measure to a certain degree the benefits resulting ther from the disposition of the funds collected in this manner varies in different states an idea of the average apportionment max mair be had from an analysis of the figures of 21 states made by henry 9 economist of the bureau of public roads hoods united states department of agriculture according to this analysis 89 per cent of the gasoline tax receipts is used forthe for the construe tio nand maintenance ance of rural highways 67 per cent being devoted to state highway sy systems steins and 22 percent to the construction and maintenance of local roads the remaining 11 per cent is also used for the most part for road and city street purposes the gasoline tax is a comparatively now new method of raising funds for highways and is continuing to furnish a more mare and inore important source of funds for road use |