§ 188. Final determination, how carried out. The final determination
of the supreme court relating to laying out, altering or discontinuing a
highway, and all orders and other papers filed or entered in the
proceedings, or certified copies thereof from the court where such
determination, order and papers are filed and entered, shall be
forthwith filed and recorded in the town clerk's office of the town
where the highway is located; and every such decision shall be carried
out by the town superintendent of the town, the same as if they had made
an order to that effect. The said town superintendent shall thereupon
proceed to construct the highway so laid out, and construct any
alteration so provided for, and put the same in good condition for
public travel. The expense of such construction of such new highway or
alteration of an existing highway, shall be a charge upon and against
the town in which such highway is constructed or any existing highway is
altered, and when same is completed the town board of such town shall at
the next annual meeting for auditing accounts, after such work is done,
audit such claims against the town, including interest, if any, and
include same in the annual tax budget to be collected from the taxpayers
of said town to pay said indebtedness; such money to be paid over to the
supervisor of the town and by him paid and applied to the purposes
aforesaid. This amendment is made subject to the provisions of section
one hundred and ninety-three, relating to contracts for construction.