Section 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.