One great fundamental idea has been proposed and is now generally accepted by all who have paid the matter any attention, and that is that those who live along our present roads cannot be expected to bear the entire cost of building good roads. This may be said to be settled and need no debate. Practically all men are agreed that the rural population should not bear the entire expense of an improvement of which they, however, are to be the chief beneficiaries; the state itself, in all its parts, benefits from the improved conditions which follow improved roads, and should bear a portion of the expense. Do not think that city people escape the tax of bad roads. In St. Louis four hundred thousand people consume five hundred tons of produce every day. The cost of hauling this produce over bad roads averages twenty-five cents per mile and over good roads about ten cents per mile, making a difference of fifteen cents per mile per ton. For five hundred tons, hauled from farms averaging ten miles distance, this would be seven hundred and fifty dollars per day, or a quarter of a million dollars a year--enough to build fifty miles of macadamized road a year. The farmers shift as much as they can of their heavy tax on the city people--the consumer pays the freight. Everybody is concerned in the "mud-tax" of bad roads. And so what is known as the "state aid" plan has become popular. By this plan the state pays a fixed part of the cost of building roads out of the general fund raised by taxation of all the people and all the property in the state. Under these circumstances corporations, railroads, and the various representatives of the concentrated wealth of the cities all contribute to this fund. The funds are expended in rural districts and are supplemented by money raised by local taxation. The state of New York, which has a good system, pays one-half of the good roads fund; each county pays thirty-five per cent, and the township fifteen per cent. Pennsylvania has appropriated at one time six and a half millions as a good roads fund. The new Ohio law apportions the cost of new roads as follows: The state pays twenty-five per cent, the townships twenty-five per cent, and the county fifty per cent. Of the twenty-five per cent paid by the townships fifteen per cent is to be paid by owners of abutting property and ten per cent by the township as a whole. In New Jersey, which has a model system of road-building and many model roads, the state pays a third, the county a third, and the property owners a third.