REPORT OF DEPARTMENT OF HIGHWAY FINANCE; THE EXPENDITURE OF MOTOR VEHICLE REVENUES

ALTHOUGH MOTOR VEHICLE TAXES ARE LEVIED ON THE THEORY THAT THOSE WHO USE THE HIGHWAYS SHOULD PAY FOR THEM, THE EXPENDITURE OF THIS MONEY IS OFTEN DIRECTED WITHOUT REGARD TO THE FINANCING OF THOSE ROADS AND STREETS FROM WHICH MOTORISTS RECEIVE THE GREATEST BENEFITS. THE ATTEMPT TO FORMULATE FAIR HIGHWAY CHARGES WILL BE UNAVAILING UNTIL THERE IS ALSO ADOPTED A PLAN FOR FAIR HIGHWAY EXPENDITURES. WITH THE TYPE OF INFORMATION GATHERED FROM HIGHWAY PLANNING SURVEYS, MEANS ARE DISCUSSED FOR EFFECTING A WISER USE OF HIGHWAY MONEY. THE DEMANDS OF FOUR CLAIMANTS FOR A SHARE OF MOTOR VEHICLE TAX RECEIPTS ARE CONSIDERED. THERE ARE THE GENERAL FUND, THE STATE HIGHWAY SYSTEM, LOCAL RURAL ROADS AND CITY STREETS. IT IS STATED THAT THE BEST DEFENSE OF THE BENEFIT THEORY OF TAXATION FOR HIGHWAY FINANCING AND THE BEST OFFENSE AGAINST THE USE OF HIGHWAY FUNDS FOR NON- HIGHWAY PURPOSES IS A MASTER PLAN OF HIGHWAY EXPENDITURE, PREFERABLE ONE ADMINISTERED CENTRALLY. /AUTHOR/

  • Supplemental Notes:
    • Vol 18, Pt 1, PP 23-40, 4 TAB
  • Authors:
    • MACDONALD, T H
    • Owen, W
  • Publication Date: 1939

Media Info

  • Monograph Title: Proceedings of the Eighteenth Annual Meeting of the Highway Research Board Held at Washington, D.C. November 28-December 2, 1938. Part I
  • Serial:

Subject/Index Terms

Filing Info

  • Accession Number: 00201016
  • Record Type: Publication
  • Files: TRIS, TRB
  • Created Date: Jun 1 1971 12:00AM