New York Consolidated Laws, Highway Law - HAY § 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.