Letter from Allan Shivers to E. H. Thornton discussing the issue of adequate highways and the financing needed for them. He briefly talks about the farm-to-market road program and thinks it poses a construction and financial problem. He suggests that the Highway Commission and similar groups come together to form a solution. There is also a document that contains a list of the groups that participated in the conferences with the Highway Commission regarding highway finances. On the other side of that document is a map of the United States with each state numbered with its respective gasoline tax price.