APPENDIX A 
[aBLE 89: StaTE GasoLiNE Tax Rates: InrriaL Rates, SuBseQuent Rates, Rate AnD Usk or ProcEEDS 
As oF January 1, 1930 
Source: Official State Statutes and Secondary Sources. Compiled by National Industrial Conference Board 
When First 
Levied 
hse- 
-uent 
ates 
NTA 
oo N Rate Cent 
Year . Conse | or | 
! Gallon Gallon 
1923 | 1 | 3 
When Effective 
Oct. 29, 1927 
Rate 
Cents 
per 
Gallon 
Use of Proceeds 
Maine. ........... 
4 
‘09, for maintenance of state and state aid highways. 
"7249, for state aid highway construction. 
215%, for third class highway construction. 
Note: Receipts for December, January, February and March are reserved for 
state’s part in financing snow removal; balance not required for this purpose to 
he returned to the varinne accounts in above ratio. 
New Hampshire. ... 
1923 
- 
Jan. 1, 1928 
4 
To State Treasurer: . . 
3 cents for maintenance and improvement of highways. . 
| cent for interest and principal of special bond issues for construction, reconstruc- 
tion and repairs of highways and bridges damaged during flood of Nov., 1927. 
To State Treasurer for general state purposes: . 
An amount equivalent to receipts from this source is appropriated by the 
legislature for highways. 
To State Treasury: credicad to Ninhmaw find 
To State Treasurer: 
One-half divided as follows: . 
1. Resa sopropratd annually to be expended in accordance with the 
provisions of the “Federal Highway Act.” 
Vermont, . ........ 
Massachusetts. . .. A 1929 = 
Rhode Island... ...! 1925 1 
os | 
April 1, 1929 | ¢ 
Jan. 1, 1929 
.. | Junel, 1927 | ‘ 
3 
Balance used: 
1. To meet principal and interest payments on state highway and 
bridge construction bonds. 
b. For construction, maintenance, etc., of state roads, highways and 
bridges. 
One half for construction, maintenance, etc., of state roads, highways, and bridges. 
To State Treasurer to be used for construction, maintenance and reconstruction of 
state highways. 
759 to state treasury, appropriated for construction, maintenance and repairs of 
highways and bridges. 
209%, distributed to counties, not including counties in New York City, in propor- 
tion to highway mileage, other than state and county highways, outside of 
cities and villages. 
507, to New York City for the general reduction of taxation. 
_— Th pe HH mmm——n 
Tc State Treasurer: 
. $90,000 annually to Department of Commerce and Navigation. 
2. Balance for construction and maintenance of roads and bridges in State 
Highway System. 
a  reeeetvim———————eeeeeese fe t————eeeeerem 
114 cents to State Treasurer to credit motor license fund. receipts into which are 
ased for: 
1. Construction and maintenance of state highways and state aid highways. 
2. Payment of principal and interest on state highway bonds. 
3. Miscellaneous expenses of Department of Highways. 
:/ cent to counties in which collected for: 
. Construction and maintenance of roads and highways. 
2, Interace an ~naanty road bonds. 
Connecticut. ...... 
New York. ....... 
1921 
July 1, 1925 | 
ool 
Mav 1.1920 | 2 
New Jersev....... 
1927 
Tuly 1. 1927 
— 
ennsylvania. .... | 1921 | 1 ]23 | July 1.1929 | 4 
Ohio... | 1925 | 2 
Ane] 17. 1929 | 4 
2 cents divided as follows: 
309, to municipal corporations on basis of motor vehicle registrations, to be 
used for construction and maintenance of roads and streets. 
159%, to counties equally for maintenance and repair of county roads. 
$507, to state for maintenance and repair of highways required to be maintained 
L-- Napartment of Hichwavs.