§ 194. Construction or improvement of town highways by county and\ntown. 1. The board of supervisors of a county may provide for the\nconstruction or improvement under this section of a town highway or\nsection thereof in one or more towns of the county or of a highway laid\nout along the boundary line between a city or village and a town or\ntowns, at the joint expense of the county and town, as provided in this\nsection. This section shall not apply to the construction, improvement\nor maintenance of any such highway or part thereof with state moneys as\ndefined by article six, except provisions hereof which, by that article,\nare expressly made applicable thereto. No highway or part thereof within\nthe county road system established as provided in article six, shall be\nconstructed or improved under the provisions of this section except with\nthe consent of the commissioner of transportation and in accordance with\na written outline of the work, approved by him, showing the course,\nwidth, thickness and type of the proposed road.\n 2. The board may, by resolution direct the county superintendent to\nexamine such highway or sections thereof, and report thereon, and if the\nboard considers such highway or section thereof to be of sufficient\nimportance to be constructed or improved as provided herein, it shall\ndirect such county superintendent to prepare or cause to be prepared\nmaps, plans, specifications and estimates therefor and such county\nsuperintendent shall, subject to the direction and control of the board\nof supervisors, have the same powers and duties with respect to such\nhighway or section thereof as are given the commissioner of\ntransportation with respect to state highways in section eleven of this\nchapter. Such maps, plans and specifications may provide for the change\nin grade of a highway already existing if thereby a lessened gradient\nmay be obtained without decreasing the usefulness of the highway. Upon\nthe completion of such preliminary maps, plans, specifications and\nestimates, they shall be submitted to the board of supervisors for\napproval, and such board may thereupon adopt a resolution providing for\nthe construction or improvement of such highway in accordance with such\nmaps, plans, specifications and estimates or in accordance with such\nmaps, plans, specifications and estimates as may be approved by it.\n 3. The board of supervisors shall award contracts for the construction\nor improvement of such highway and the provisions of section\nthirty-eight of this chapter shall apply so far as may be to such\ncontracts and the award, execution and fulfillment thereof. Such\ncontract may be awarded to the town board of any town in which such\nhighway or section thereof is located. If such contract be awarded to a\ntown board such board shall, by resolution, designate some suitable\nperson or persons, to be approved by the county superintendents of\nhighways to carry into effect, on behalf of such town, such contract,\nand transact all business in respect thereto as may be necessary. A\nmember of the town board at the time such contract was awarded or such\ndesignation was made, or a person who is a partner of, or a stockholder\nin the same corporation as that of such member shall not be so\ndesignated. A member of the town board at the time such designation was\nmade, or a firm, corporation or association of which he is a member or\nhas an interest, shall not be directly or indirectly interested in any\nsuch contract nor shall such member, or such firm, corporation or\nassociation furnish materials or perform labor or services either\ndirectly or indirectly under or in connection with the performance of\nany of the work required in accordance with such contract, nor shall\nsuch member, firm or corporation or association be paid for materials\nfurnished or services rendered in respect to such contract. The town\nclerk shall transmit to the board of supervisors a certified copy of the\nresoluti
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