TaBLE 89: STATE GasoLiNg Tax Rates: InrriaL Rates, SuBseQueENT Rates, RaTE AND Use oF PROCEEDS 
As OF JANUARY 1, 1930 (continued) 
Source: Official State Statutes and Secondary Sources. Compiled by National Industrial Conference Board 
When First 
Levied 
C-rhse- 
ruent 
’ ates 
Sta Ts 
Year 
Rate 
5 
Cents 
per 
allon 
Cents 
per 
Gallon 
Zon 
. ents 
When Effective per 
Tle 
Use of Proceeds 
Ohio (Continued) 
¢ cents—divided as follows: 
309, to state for construction and reconstruction of state highways. 
5% to counties equally for construction and reconstruction of county roads and 
highways. 
3% to municipal corporations on basis of motor vehicle registrations therein for 
construction and maintenance of roads and streets. 
09% to townships equally for construction and reconstruction of roads and 
highways. 
"4 to state highway fund for state highway purposes. 
“4 to counties, cities and towns, gasoline fund. 
1. 34 distributed as follows: 
a. Y to counties equally for construction and maintenance of highways 
and bridges. 
b. 24 to counties on basis of free gravel, macadam and county unit 
roads, for same purposes as a. 
2. 4 to cities and incorporated towns on basis of 1920 United States Census 
for maintenance and repair of streets and bridges. 
%4 to state for construction of bond issue routes 1 to 185. 
4 to counties in proportion to motor vehicle license fees collected for: 
1. Construction of state aid and county roads. 
2. Debt service on county bonds issued for construction of state aid and county 
rade 
Indiana. .......... 
o23 
4 
April 1, 1929 
. 
Alinois........... 
927 
& 
\ug. 1, 1929 
Michigan. ....... Ny 1925 | 
oe 
Sept. 4,1927 | 3 
To state highway fund, expended each year as follows: 
1. To meet deficiencies in amounts owing counties and townships on state- 
award highways. 
). For payment of principal and interest on state highway bonds. 
3. To each county—one-eighty-third of $6 million—50%, of weight tax. 
*. To cities and villages, $2,000 per mile of trunk-line highways maintained. 
i. Balance, if any, to general construction and improvement of vublic 
hichwavs. 
Nisconsin. Co] 
1925 | 
April 1, 1925 | 
? 
asoline tax receipts, together with those from motor vehicle licenses and Federal 
Aid allotments, constitute a single fund to credit of Highway Commission. 
1. From this fund there is appropriated— 
a. $100,000 to State Highway Commission. 
b. 10%, of balance for improvement of state trunk-highway system. 
Special allotments are made to towns, cities and villages for improvement 
of roads not in state or county trunk system and to cities for main- 
tenance of bridges on state trunk system and streets forming connections 
between portions of same. 
Balance remaining after (1) and (2) is known as the construction fund, 
which is alloted to counties, 40% on basis of motor vehicle registrations 
and 60%, on basis of total highway mileage outside of cities and villages, 
for improvement of county trunk highways and construction and 
improvement of state trunk-hichway svstem. 
Minnesota. ......... 
OW. +o rrennn] 1925' 2 
1925 
May 1, 1929 ! 
or —- erent ——r iii 
To trunk-highway fund for construction and maintenance of highways. 
. cent returned to counties and apportioned by the county board on a system 
of roads designated as countv-aid roads. 
a 
1 cent tax used (1) for bridge and right-of-way refunds, (2) balance to primarv 
road fund. 
) cents tax divided as follows: 
14 to primary road fund. 
*” to county road fund, distributed to counties in proportion to area. 
to township road fund distributed to counties in proportion to area, to 
-onships in proportion to miles of hichways. 
1 
July 4.1927 | 3