to be done, and, soon, even went further and passed an ordinance taxing the whole cost including the intersections to the fronting property. This method has been in use for several years and the city of less than 70,000 inhabitants has more than 200 miles of pavement, and no citizen was ever known to protest the scheme. Of course the public as a whole could have paid for all these intersections by general taxation just as easily as the private property-holders could, but if taxes had been raised for that purpose there would have been many complaints that the poor were being taxed to pave the streets in front of the residences of the rich. In fact, the last idea mentioned is one of the arguments in favor of large bond issues such as are found in several of the states like New York, Maryland, Illinois, California, Missouri and other states, to say nothing of cities and counties. The argument is that the entire state, county or city system should be constructed about the same time that all may have equal benefit of it and that there shall be no intentional partiality. Nelson P. Lewis states in the American Highway Engineers’ Handbook in effect that on a 4 per cent basis the $100,000,000 bonds of the state of New York will mean an annual tax of $4,890,000 for interest and sinking-fund charges, to say nothing of the annual maintenance and renewal expenses, running through two generations. He claims the same system of roads could have been built, at no greater annual appropriations, in twenty years’ time and the people would not have been saddled with debt, and it will require at least half that time to complete the system with the bonds and the debt. In Illinois, on the other hand, the debt, some $60,000,000 is to be paid from the automobile licenses, which will be used for its amortization. In Maine automobile licenses are also being used to pay bonds, but only $500,000 will be issued in any one year and the total outstanding cannot by law exceed $2,000,000. Maryland uses a short-term-bond--fifteen years--and provides that any road renewals required before that time shall be paid for out of general appropriations. New York city had issued bonds until more than two-thirds of the total taxation for streets had to go to interest and amortization so some years ago a change was made to what they called the pay-as-you-go plan. It took four years to make the change, so, now, non-revenue-producing improvements are made without issuing bonds. Revenue-producing enterprises, such as water supply, transit lines, and water-front improvements, are still financed by long term, 50-year bonds.