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Show HISTORY OF THE STATE ROAD COMMISSION OF UTAH ' 1909 - 1939 By V. H. RICHARDS, Statistical Engineer (Continued from Last Week) The road commission's biennial' report for 1921-22, while reciting the notable benefits accruing from the new Federal law was especially especial-ly concerned with the inadequacies ot State financing in that the bond issue was entirely absorbed in liquidating the indebtedness which the new commission had inherited, there were no other State funds available for highway purposes from legislative appropriations, and the system of financing construction construc-tion and maintenance through county appropriations for State road purposes rendered the prosecution pro-secution of a balanced and comprehensive com-prehensive program impossible. Nevertheless, credit is due the counties for their- generous response re-sponse to the pleas of the State in a time of emergency. During the biennium of 1921-22 the counties contributed through taxation and bond issues the sum of $2,567,594,1 by far the largest appropriation 1 from this source in the State's his-J tory. As a means of relieving the counties, in part, from a burden unduly heavy and of furnishing the commission with funds for Statewide State-wide use, the legislature of 1923 enacted a gasoline tax law, marking mark-ing what is undoubtedly the most important milestone in the history of State laws relating to the financing financ-ing of the State highways. Less priority for costs of administration of the act by the secretary of state, and the use, with other available! funds, for paying the fixed charges j on the State road bond issues, the ' proceeds were paid into the State ' highway fund for unrestricted use by the commission, except as to limiting appropriations therefrom for the road commission's general office administration. The tax rate per gallon, originally two and one-half one-half cents, was increased to three 1 and one-half cents in 1925 and four cents in 1931. In 1923 the rates for , motor vehicle registration fees were cut approximately in half, and receipts therefrom and from the gasoline (motor fuel) tax were used jointly in paying fixed charges upon State road bonds until 1930, when due to increase in number of motor vehicles rather than in rates the receipts in the motor vehicle registration fund became sufficient for the purpose. In 1923 a biennial bien-nial appropriation from the motor vehicle registration fund in the amount of $50,000 was made for the administration expenses of the road commission and in the amount of S1S1.000 for a revolving fund in financing Federal-aid projects, which is still in use. In 1925 a mileage tax was levied upon use of the roads by common and contract carriers, the net proceeds pro-ceeds whereof were payable to the State road fund. The revenue therefrom there-from was small, the cost of ad- i ministration excessively high and after some amendments which materially ma-terially reduced the tax base the law was finally repealed in 1937. Release of Counties from Cooperation Beginning in 1914 the receipts from the gasoline tax have gradual-, ly relieved the counties from their financial responsibility and rather , as a result of administrative procedure pro-cedure on the part of the road commission than in consequence of legislative enactment. In 1924 the commission assumed fifty percent of the maintenance costs ot State roads and in 1926 took over the entire responsibility for maintenance. mainten-ance. In 1927 the commission began to assist the counties ot low assessed as-sessed valuation in the local share ot construction costs on Federal-1 aid projects to cooperate in the cost of betterments throughout the State road system, and finally in January, 1933, assumed all financial finan-cial responsibility other than the legal requirement that the counties f-rnish rights of way, which requirement re-quirement was removed by the legislature during the same year. Financial responsibility (cooperation) (coopera-tion) on the part of the counties Is now limited to paying their obligations ob-ligations contracted prior to 1933. However, county cooperation in State road work continues to be permissive, (Chapter 103, Laws of 1937). Beginning In 1938 the status of State-county financial cooperation was reversed and a definite program pro-gram of State-aid inaugurated through an annual appropriation of $S00.000 from the motor vehicle registration fund (Chapter lC2.j Laws ot 1937) to counties and cities for highway purposes. This distinctly dis-tinctly new development was made possible through the retirement of State road bond Issues on schedule and the consjquent release of revenues rev-enues in the motor vehicle registration registra-tion fund heretofore committed, since 1917, to debt service. j Under the acts providing for the1 administration of this appropria- j tion (Chapter 40. Laws of 1937) as amended by Chapter 4S, Laws of 1939, the road commission makes the distribution provided by law to counties and cities for expenditure expendi-ture directly by them. Slate highways high-ways are designated as Class "A" roads and excluded from any allocation al-location of fands and from the formula of distribution to county i roads, designated as Class "II" roads and city streets, designated j as Clai.s "C" roads. Clth'S of the third class, and towns, may expend their share of funds directly or may arrange to have the expenditure j made cither by tho county or the road commission. Chapter 4K, Laws of 1939, above clli'd. relative to administration of j the appropriation to countli'S and cities amends Chapter 40, Laws of 1937. with respect to basis oT apportionment. ap-portionment. The earlier law made, first, an arbitrary division of the appropriation, alloting 70 percent to Class "B" roads and 30 percent to Class "C" roads. The S5G0.000 thus allocated to the counties was then to be apportioned by the State road commission one third on the basis of population within unincorporated unin-corporated areas, one-third on the basis of county road mileage, and one-third on the basis of losses sustained sus-tained by homestead and personal property tax exemptions, each county to share pro rata in the proportion that its part of the three factors bore to the totals for all the counties. Apportionment to the Class "C" roads of cities was tnade on the basis of population as determined deter-mined by the latest Federal census. In making the first apportionment, apportion-ment, effective March 1, 1938, two interpretations of the law were made, as follows: (1) No homestead or personal property tax exemption law having been adopted the allotment to counties was apportioned 50-50 on the basis of the two remaining factors, fac-tors, road mileage and population. (2) In the matter of apportionment apportion-ment to municipalities, consideration considera-tion was given to the potential claims of some forty places incorporated incor-porated since 1930, the date of the latest Federal census, and it was decided to include all such incorporations incor-porations under the Class "B" subdivision sub-division to receive benefits thereunder there-under as county roads. Under the 1939 amendment the apportionment to both Class "B" and Class "C" roads is made forty-five forty-five percent on basis of road mileage, mile-age, forty-five percent on basis of population, and ten percent on basis of area, the unincorporated area of each county and each incorporated in-corporated place receiving its pro rata share on this distribution, the population per the latest Federal census continuing to be a governing govern-ing factor. The amendment is effective ef-fective for annual distributions beginning March 1, 1940. In accordance ac-cordance with the terms of the original act, the road commission promulgates rules and regulations providing for uniform accounting of funds and enters into a cooperative coopera-tive agreement with each local authority au-thority restricting the use of funds to highway purposes and citing the particular purpose and location of expenditure. No funds are released until the cooperative agreement has been signed and returned by the local authority. The commission commis-sion furnishes standard plans and specifications and other engineering engineer-ing assistance where desired. An accounting system has been provided pro-vided for the use of the local units in making return on expenditures for Class "B" and "C" roads. Payments Pay-ments for work performed or materials ma-terials purchased are identified by warrant number and date, classified classi-fied under engineering, construction, construc-tion, maintenance and major equipment. equip-ment. Description and name of road is required and a description of the particular activity or purpose pur-pose for which the expenditure is made. Where roads are constructed by the commission off the State road system, with use of Federal funds a cooperative agreement is likewise like-wise entered into with the local authority, setting forth the amount, if any, contributed by the local authority; au-thority; that all rights ot way required will be paid for by the local authority and that it will maintain the project satisfactorily after its completion. Federal Participation The Federal assistance which Utah enjoys, In improving the condition con-dition of its highways and in building build-ing new motorways for the purpose of developing the State's scenic resources, may be divided Into two principal classifications. Under the first are included funds expended directly by various agencies of the Federal government, with or without with-out award ot contract and often without State or local cooperation. Such agencies are the Forest Service, Serv-ice, the National Parks Service, the W. P. A., the C. C. C, and perhaps per-haps some others. The U. S. Bureau of Public Roads, now named the Public Iioads Administration, administers ad-ministers construction contracts for the Forest Service particularly on a class of roads called Forest Highways which form an intergal part of the State road system, and also for the National Parks Service. (3) (To Bo Continued) |