§ 265. Levy of tax upon county. Each supervisor shall present to the
clerk of the board of supervisors, on or before November tenth, a
statement specifying the amount paid during the preceding year ended on
October thirty-first, for the construction, care, maintenance,
preservation and repair of public bridges over streams or other waters
forming the boundary of such county. The board of supervisors shall levy
upon the taxable property of the county a sum sufficient to pay its
proportion of such expense, and the same when collected shall be paid to
the supervisor of such town to be applied to the fund from which such
expenses were paid.