Section 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.