=General Taxation.=--There is a general community benefit derived from the construction of good roads in that the actual cost of marketing farm products is lessened with a resulting lowering of the price to the consumer. The benefit also accrues from the greater facility with which all community business may be conducted. The introduction of better opportunities for social, religious and educational activities in the rural districts which results from improved highways is also a community benefit of no mean importance. A part of the cost of road improvement may therefore be equitably paid from funds obtained by general taxation. A considerable portion of the current expense of maintaining the township and county highway work and at least a part of the cost of maintaining state highway activities is met from funds obtained by general taxation. Likewise, the funds required for the amortization of bond issues are often obtained from general taxation although vehicle license fees are sometimes used for that purpose. General taxes are levied on all taxable property in a political unit under statutory provisions regulating the amount of the levy and the purpose for which the revenue is to be used. In the aggregate, the road taxes are large but in the township or county the rate is generally small compared to some other taxes, such as the school tax. =Vehicle Taxes.=--The great direct benefit derived by those who actually operate vehicles over the roads justifies the policy of requiring a vehicle to pay a license fee in lieu of other taxes, the funds so obtained to be used for the construction and maintenance of public highways. In practice, this method has already been applied to motor vehicles in most states and has proven to be an important source of revenue. Its application to horse-drawn vehicles has not been attempted, due probably to the fact that such horse-drawn vehicles as use the public highways are also employed about the farm or in the towns and the determination of an equitable basis for taxation involves many difficulties. The rate of the fee for motor vehicles should be based on their destructive effect on the road so far as that is possible. The scale of fees should therefore take account of weight and speed of vehicle and if the license is in lieu of all other taxes, it should also be graduated with the cost of the vehicle. When funds are thus derived, every precaution should be taken to insure that the money is used judiciously for construction and especially for maintenance on those roads most useful to motor traffic.