§ 141. Estimate of expenditures for highways and bridges. The estimate
of expenditures for highways and bridges, to be submitted by the town
superintendent, as required by section one hundred four of the town law,
shall specify:

1. The amount of money necessary to be levied and collected for the
repair and improvement of highways, including sluices, culverts and
bridges having a span of less than five feet, and board walks or
renewals thereof on highways less than two rods in width, and also the
amount necessary to construct or repair any public roads, walks, places
or avenues on any sand beach separated by more than two miles from the
main body of the town, or on any island or part of an island in the
town. Such amount shall not be less than an amount which when added to
the amount of money to be received from the state, under the provisions
of section two hundred and seventy-nine, will equal thirty dollars for
each mile of highways within the town, outside the limits of
incorporated villages, except that no town having an assessed valuation
of three thousand seven hundred and fifty dollars or less per mile
outside of incorporated villages shall be required to levy and collect a
tax under this subdivision in excess of four dollars on each thousand
dollars of assessed valuation.

2. The amount of money necessary to be levied and collected for the
repair and construction of bridges, having a span of five feet or more.

3. The amount of money necessary to be levied and collected for the
purchase, repair and custody of stone crushers, power rollers, traction
engines, road machines for grading and scraping, power trucks, power
graders, turn tables, scarifiers, concrete mixers, power shovels and
distributors and tools and implements.

4. The amount of money necessary to be levied and collected for the
removal of obstructions caused by snow and for other miscellaneous
purposes, including the widening of a state highway under a permit as
provided by section fifty-two. The amounts specified in such statement
shall not exceed the limitations prescribed in section two hundred and
seventy-one. If the town superintendent is of the opinion that an amount
in excess of the limitations therein prescribed be raised by tax, he
shall include in his statement his reasons therefor in detail.