§ 188. Final determination, how carried out. The final determination\nof the supreme court relating to laying out, altering or discontinuing a\nhighway, and all orders and other papers filed or entered in the\nproceedings, or certified copies thereof from the court where such\ndetermination, order and papers are filed and entered, shall be\nforthwith filed and recorded in the town clerk's office of the town\nwhere the highway is located; and every such decision shall be carried\nout by the town superintendent of the town, the same as if they had made\nan order to that effect. The said town superintendent shall thereupon\nproceed to construct the highway so laid out, and construct any\nalteration so provided for, and put the same in good condition for\npublic travel. The expense of such construction of such new highway or\nalteration of an existing highway, shall be a charge upon and against\nthe town in which such highway is constructed or any existing highway is\naltered, and when same is completed the town board of such town shall at\nthe next annual meeting for auditing accounts, after such work is done,\naudit such claims against the town, including interest, if any, and\ninclude same in the annual tax budget to be collected from the taxpayers\nof said town to pay said indebtedness; such money to be paid over to the\nsupervisor of the town and by him paid and applied to the purposes\naforesaid. This amendment is made subject to the provisions of section\none hundred and ninety-three, relating to contracts for construction.\n
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