§ 60. Sprinkling; removal of filth and refuse. Upon petition signed by
a majority of the taxpayers owning property abutting upon an improved
state highway and filed with the town clerk, the town board may set
aside any section of such highway outside of a village and contract for
the sprinkling of the roadbed with water and also contract for the
removal of filth and refuse therefrom. No such contract shall be entered
into unless previously approved by the county superintendent. The amount
of any such contract so entered into shall be assessed upon the property
abutting upon such section in the proportion which the frontage of each
parcel thereof bears to the length of the section exclusive of
intersecting highways. Such assessment shall be made, levied and
collected in the same general manner, and at the same time and by the
same officers as the town taxes of said town are assessed, levied and
collected.