ART. 23.] TURNPIKE, PLANK ROAD. 377

the uses to which said road is applicable, who shall report to said
county commissioners in writing, and said report shall be re-
viewed by said county commissioners; and if they shall deter-
mine that the rood is properly constructed, then as to such turn-
pike or plank road the company shall be authorized to erect a
toll-gate thereon, and to charge such rates of toll as will yield

eight per centum per annum net profit on said actual cost, for
distribution to the stockholders; and the same proceedings shall
be had as each succeeding mile shall be completed, until the said

turnpike, or plank rood, or passenger railway, shall be finished;
but when more than one mile of any turnpike or plank road shall
be completed, it shall not be necessary for the corporation to erect
more gates than it may deem convenient; and it shall be em-
powered to collect at the gate or gates which may be erected, tolls
to yield at the rate aforesaid, for the number of miles of said road
or turnpike which may be finished.

1868, ch. 471, sec. 109.

236. The corporation of any such turnpike or plank road,

shall revise its rates of toll every six months for three years, from
the completion of the road, and shall report the amounts of its
revenue and expenditures at any time when demanded by the

county commissioners; and if the receipts shall be found at any
time to amount to more than is necessary to yield eight per
centum per annum, net, to the stockholders, the tolls shall be
reduced to that standard. In all cases, the rates of toll chargeable
shall be specified and approved in writing by the county com-
missioners, and shall be, as nearly as may be, such rates as will
yield the said dividend and no more; and such writing shall be
recorded in the office of the county commissioners, and also in
the journal or book of proceedings of the corporation, and copies
thereof shall be printed and exposed to public inspection at
every toll-gate; and such writing, or a copy thereof, shall be
conclusive evidence of the right of the company to charge tolls
and of the amounts thereof.

Ibid. sec. 110.

237. If a company shall be formed to make a turnpike or
plank road through several of the counties of the State, when
the same shall be finally completed, a report as mentioned in