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This issue of the Review of Applied Urban Research features "Nebraska State Highway-User Revenue: Its Distribution to Local Governments," by Ralph H. Todd.

The provision of highways, roads and streets is one of the most important functions performed by state and local governments. Nebraska expenditures on highways are second only to educational expenditures in quantitative importance.1 The State and local transportation network is extensive. In 1973, Nebraska had enough state and local roads, streets, and highways to stretch nearly four times around the globe.2 Due to t he existence of a large number of motor vehicles (1,089,872 registered motor vehicles as of January 1974) and the traffic they create it is apparent that we cannot afford to be without such a transportation network. As population increases, the needs for transportation facilities will continue to grow. In particular, the urban areas with high concentrations of people are facing an ever growing volume of traffic and rising construction and maintenance costs.3