§ 12. Highways on tribal lands. Commissioners of highways of towns in
which an Indian reservation is wholly or partly situated shall have the
same power and jurisdiction over the portion of the reservation in their
respective towns, to improve highways already laid out therein, as is
conferred upon such commissioners by the highway law, except that the
written decision of the commissioners shall be served upon the agent,
attorney or some other officer of the nation, tribe or band occupying
such reservation; from which decision, such Indians may, within sixty
days after the service thereof, appeal to the county judge of the county
in which such lands are situated, whose decision shall be final. Such
commissioners of highways may, with the consent of the tribal or
national authorities of the nation, tribe or band occupying such
reservation, lay out and establish as provided by law, highways on or
across such reservation, and the highway commissioners of the town shall
thereafter be charged with the maintenance of such road and the bridges
thereon. This section shall not authorize the taxation of an Indian who
is not a citizen.