W8 hare 08rdUll~ r*OOB- 8idCWi tbt OpiBi0~ Sod bar8 OOBOiUdOe that th# 8-W OOB- therain 18 oorreot, and we are, thareioro, l dOptiB6 it talned tb. OpiaiOB Of thi8 dep--tr fOtU 1Ott.W YOU 8tatO a8 fO11Ov8;

aHovtvtr, in rltv of the prorl8lon8 OS Roust nil1 NO. 888, 48pdOit11f 188t 8tBtMlO@ Oi Sto. 7 thartof, wt rtlt that the true intention ai th0 AOt ha8 not bean aooOzwll#hmd. Th0 par- t-ion of 940. 7 rrrbrrae to read8 a8 folla~rr *And ln no trmt 8ha11 8ald Board be authorized t0 888UIW iB 4X0688 Oi tht btitBOt dU4 OB tht bone8 for th raid bridge oonstruotion at tha tfftotlrt dttt of Act'*.

Seotlon 7, to which you rtrer, oontclns two rather 1rngtU paragraph8, and the quotation which you bare Utbd lttttr I8 the &8t ttntenat la thb 84COEd pregrap,h & your s8CtiOB 7. Upon a readlag or Ssotlon 7 ue find t rartr- tB04 18 Ipad to bond8 htretorort i8aUbd br BEligstiOn dhtriot8 of thi8 State, whloh mturb on or bfttr Jantmry 1, 19=, a& in- tht amount8 0r aamt wtr8 or the proorter there- rofar i88Ute of aetuallr expended in conatruotlon of bridges aoross any rtrtalc or ttrbams or any other Wtttl’Wty8 upm highmy which oon8tltutt and tOmpri84 a part oi tlm 8pstcm OS de8igIattd hl&hvay8 On September 17, 1932, stat4 ttO., t&$8 prOVi8iOB into tr0att only of navigation district bOLld8, and war 0m0tbe lav a8 StotIon8 8a and 6b of the Acts oi 1937, lrortg-fifth Ltg- 18lature, paga t77, Chapter 146, SeOtlOn 1, uhioh va8 rlntlly 87prOltd OB April 14, 1937, aBd btoaw 4ffbOtite 1, 1937. AUgUtt Thl8 bar, *B think, I8 inttndtd t0 prmit C8zUIEQtIOB 0s' bOBd8 188Utd by ~Vi@,iOB tOr the p.IrpOsa Of COB- diStriOt8 rtruoting bridge8 on State ettigmte highnap and, c8 suoh, 8tand8 a8 an 4Zot~tiOn Or th0 Act to tbc gQNWd. prOti8iOli8 rhloh oonttnipls tt bnly the arsumption OS bond8 by ooun- i8bUtd iOr OOE3tl’UotiOll Of road8 tib8 or defined road district8 . At think the last rentanct of wragraph two of or bridgtr ineerts4 in ttl? Aot ror tha UQO84 or olarlS]r- 8tCtiOB 7 -8 ing the intention of the Leglsleturt, and ! t 1s our further eonoluslon that tha zanner of calculating State FartloIp8tlon8, ir adopted by the Board, 1s in liar with this deolfiratlon.

There I8 no doubt but that 8uoh a prootdurcr would aad howtvtr, Wt art BOt Oallte UpOB t0 dot8 work IO= iBtqUalitit8; *3 Mr. S. F. Jtmlng8, page #3 Itar at it should haro been written, aad vt

lottrprtt th0 Ltgi8lttUrt wt8 8Mrt of the intquali- that tiU8t t88WaO of the 8JSttE adopted. tit8 that mi&t follow a8 a rtSUlt or ntOt8tit;l there mot bsrt beta pbLO8 0s be&mlng and in tb Wf8dOE Of Ltsid.tI~t iaBgU&ge US& ~0 ENst eonoludt, wa8 adri8tdlf PIed, and It la GUT oplnloa that OOn8tl-UOtiOn pleaad on language by 33. Bouldln, tht opl~lon l ddre8tte to hzr. 8. R. GordoB, f8 cornet iBttrpl'ttttiOB.

Your8 very truly AT’l’C~Ff f2~TEw.L OF 'EXhS ?&d---b ‘h---- Clsrenct E. Crcwt Jaels tant cc-8

Enol.