Horse or pair of oxen drawing the same, and every other cart or wagon, whose wheels shall exceed four inches, and not exceed five inches in breadth .03 Horse or pair of oxen drawing the same, for every other cart or wagon, whose wheels shall exceed six inches, and not more than eight inches .02 Horse or pair of oxen drawing the same, all other carts or wagons whose wheels shall exceed eight inches in breadth free The tolls established the same year in Ohio (see table, pp. 103-104) were higher than those charged in Pennsylvania. The philosophy of the toll system is patent. Rates of toll were determined by the wear on the road. Tolls were charged in order to keep the road in repair, and, consequently, each animal or vehicle was taxed in proportion as it damaged the roadbed. Cattle were taxed twice as heavily as sheep or hogs, and, according to the tariff of 1845, hogs were taxed twice as much as sheep. The tariff on vehicles was determined by the width of the tires used, for the narrower the tire the more the roadbed was cut up. Wide tires were encouraged, those over six inches (later eight) went free, serving practically as rollers. The toll-rates in Ohio are exhibited in the following table: TOLLS ON THE CUMBERLAND ROAD IN OHIO (1831-1900) 1831 1832 1836 1837 1845[37] 1900 Score sheep or hogs .10 .05 .06-1/4 .06-1/4 {.05 .12 {.10 Score cattle .20 .10 .12-1/2 .12-1/2 .20 .25 Horse, mule, or ass, led or driven .03 .01-1/2 .02 .03 .03 .05 Horse and rider .06-1/4 .04 .06-1/4 .06-1/4 .05 .06 Sled or sleigh drawn by one horse or ox .12-1/2 .06-1/4 .08 .06 .05 .12 Horse in addition .06-1/4 .04 .04 .04 .05 .06 Dearborn, sulky, chair, or chaise, one horse .12-1/2 .08 .12-1/2 .12-1/2 .10 .12 Horse in addition .06-1/4 .04 .06-1/4 .04 .05 .06 Chariot, coach, coachee, horses .18-3/4 .12-1/2 .18-3/4 .18-3/4 ... .30 Horse in addition .06-1/4 .03 .06-1/4 .06-1/4 ... .12 Vehicle, wheels under two and one-half inches in breadth .12-1/2 ... .12-1/2 .10 ... ... Vehicle, wheels under four inches in breadth .06-1/4 .06-1/4 .08 .08 ... ... Horse drawing same .03 .02 .04 .05 ... ... Vehicle, wheels exceeding four inches and not exceeding five inches .04 ... ... ... ... ... Vehicle, wheels exceeding four inches and not exceeding six inches ... .02 .04 .06-1/4 ... ...