[ABLE 89: StaTE GasoLINE Tax Rates: Initiar Rates, SUBSEQUENT Rates, RaTE AND Use oF ProcEEeDs 
As oF January 1, 1930 (continued) 
Source: Official State Statutes and Secondary Sources. Compiled by National Industrial Conference Board 
When First 
Levic 
Rate, Jan. 1, 1930 
AP 
Rate ~ 
Cents wants | 
per 
Gallo | Gallon 
1925 | 2 | 
Date 
When Effective So 
Gallor 
Jan. 1,1925 | 2 
Missouri. ...... ... 
North Dakota... . .] 
1919 i 1 
July 1,1929 | 3 
South Dakota....... 
Nebraska. ....... ] 1935 | 2 
i 
921) 
| 
Taly 1,1927 | 4 
Mar, 29,1929 | 4 
Kansas. ..........| 1925 | 
2 
April 1, 1929 | 
Delaware. .........] 1923 | * 
ey 1 ba 
Mar. 24,1927 } 5 
April 1.1927 | 4 
, — — 
A District of Columbial 1924 ' 2 
Virginia. | 1923 I 
May 23, 1924 
Mar. 19. 1928 
414 
West Virginia. .....I 
[923 
v 
é 
1 
July 1, 1927 | 
North T— on 1 3,4 | April 1,1929 | 5 
Use of Proceeds 
Credited together with motor vehicle license receipts to state road bond interest 
and sinking fund. The credits to this fund consist of the amounts remaining 
after deducting thie costs of collection, the cost of maintaining the State Highway 
department and the State Highway Commission and the cost of enforcing 
notor vehicle and traffic laws. If in any year there is a balance in the state 
oad bond interest and sinking fund beyond the debt service requirements for 
the succeeding calendar year, such balance is transferred to the state road fund 
md peed far onartfind PIrhncan 
to state for construction and maintenance of state highways. 
4 to counties, on basis of motor vehicle registration fees collected therein, for 
construction and maintenance of county highways and bridges leading up to, 
1nd connecting with, federal-aid and state highways. 
To highway fund for: 
". Payment of principal and interest on outstanding highway bonds. 
7. Construction and maintenance of state highway system. 
34 to state to be weed as follows: 
1, 24 for construction and improvement of federal or state highways. 
2. 1% in conjunction with federal-aid money. 
3. Balance for construction and maintenance of certain roads in state and 
federal highway system. 
7 to counties, on basis of motor vehicle registration for county highway purposes. 
$800,000 to counties—$900,000 after April 1, 1930. 
1. 40%, to counties, distributed equally. 
2. 60%, on basis of assessed valuation. 
Balance to be expended by State Highwav Commission for construction and 
maintenance of state roads, 
Ce ————————————————— ————————— tent 
T'o special state fund, distributed in same manner as other funds received by 
State Treasurer. 
Dh ee ———eiare———————————————— ir —— 
114 cents to State Roads Commission for use as follows: . . 
1. % for construction and maintenance of streets and highways in city of 
Baltimore. 
2. Balance for construction of lateral roads. 
#4 cent distributed as follows: . . 
1. 3% to city of Baltimore for elimination of grade crossings. . 
2. Balance to State Roads Commission for elimination of grade crossings. 
| marta tn cate wnad m-inssmance fund and expended as appropriated. 
_ EP A aemmecssiiititim— 
To United States Treasury for credit to District of Columbia and appropriated for 
road and street improvement and repair. 
A A 
709, to state for construction of roads and projects comprising state highway 
system. 
10% to counties distributed in same manner as state aid moneys, primarily for 
maintenance of roads and bridges in county highway systems. 
~ 7 -te Treasurer for: . 
Construction and maintenance of roads and highways. 
2. Payment of interest on state road bonds. 
Ames es 
To State Treasurer: 
1. 4 cents for credit to state highway fund. . Lo 
2. 1 cent for credit to county-aid road fund by State Highway Commission. 
allocated as follows: . 
2. 34 on basis of area of counties. . 
L 14 on basis of population of counties. United States Census, 1920.