The tolls established the same year in Ohio (see table, pp. 103–104) were higher than those charged in Pennsylvania.
The philosophy of the toll system is patent. Rates of toll were determined by the wear on the road. Tolls were charged in order to keep the road in repair, and, consequently, each animal or vehicle was taxed in proportion as it damaged the roadbed. Cattle were taxed twice as heavily as sheep or hogs, and, according to the tariff of 1845, hogs were taxed twice as much as sheep. The tariff on vehicles was determined by the width of the tires used, for the narrower the tire the more the roadbed was cut up. Wide tires were encouraged, those over six inches (later eight) went free, serving practically as rollers. The toll-rates in Ohio are exhibited in the following table:
