Section 131-H. Separate highway districts in certain counties

The board may
  establish  separate  highway  districts in counties containing more than
  three hundred thousand acres of unimproved unoccupied forest lands,  for
  the  purpose  of  constructing highways through such lands; such highway
  districts to be established upon the application of the owners  of  more
  than  one-half  to  the  non-resident  lands therein.   Any such highway
  district shall consist of contiguous tracts or parcels of land, and  may
  include  parts of one or more towns; and they may be changed, altered or
  abolished at any time by the board. Such board may appoint one  or  more
  commissioners  to  lay  out  and  construct  such  highways  in any such
  district, and prescribe the powers and duties, and direct the manner  in
  which  highway  taxes  shall  be assessed, levied and collected upon the
  lands within the district, and the manner of expenditure thereof.
    If obligations should be issued on behalf of the district,  the  board
  may,  for  the  purpose of repaying such loan, set aside and appropriate
  the highway taxes upon such lands, for a period not exceeding ten  years
  from the time of making such loan.
    The  board  may,  upon  the  application  of the owners representing a
  majority in  value,  as  shall  be  ascertained  from  the  last  annual
  assessment-roll  of the real estate lying along the line of any highway,
  laid out through unimproved lands, in cases not provided for in the last
  preceding section,  authorize  the  appropriation  of  the  non-resident
  highway  tax  on the lands lying along such line, for the improvement of
  such highways.
    The board may direct the expenditure of any  non-resident  highway  or
  bridge  tax, set apart by an act of the legislature, in counties wherein
  such  non-resident  lands  are  situated,  when  the  official  life  of
  commissioners appointed to receive and expend such taxes has expired.