Section 141. Estimate of expenditures for highways and bridges

The estimate
  of  expenditures  for  highways and bridges, to be submitted by the town
  superintendent, as required by section one hundred four of the town law,
  shall specify:
    1. The amount of money necessary to be levied and  collected  for  the
  repair  and  improvement  of  highways,  including sluices, culverts and
  bridges having a span of  less  than  five  feet,  and  board  walks  or
  renewals  thereof  on highways less than two rods in width, and also the
  amount necessary to construct or repair any public roads, walks,  places
  or  avenues  on any sand beach separated by more than two miles from the
  main body of the town, or on any island or part  of  an  island  in  the
  town.   Such amount shall not be less than an amount which when added to
  the amount of money to be received from the state, under the  provisions
  of  section  two hundred and seventy-nine, will equal thirty dollars for
  each  mile  of  highways  within  the  town,  outside  the   limits   of
  incorporated  villages, except that no town having an assessed valuation
  of three thousand seven hundred and  fifty  dollars  or  less  per  mile
  outside of incorporated villages shall be required to levy and collect a
  tax  under  this  subdivision in excess of four dollars on each thousand
  dollars of assessed valuation.
    2. The amount of money necessary to be levied and  collected  for  the
  repair and construction of bridges, having a span of five feet or more.
    3.  The  amount  of money necessary to be levied and collected for the
  purchase, repair and custody of stone crushers, power rollers,  traction
  engines,  road  machines  for  grading and scraping, power trucks, power
  graders, turn tables, scarifiers, concrete  mixers,  power  shovels  and
  distributors and tools and implements.
    4.  The  amount  of money necessary to be levied and collected for the
  removal of obstructions caused  by  snow  and  for  other  miscellaneous
  purposes,  including  the  widening of a state highway under a permit as
  provided by section fifty-two. The amounts specified in  such  statement
  shall  not  exceed the limitations prescribed in section two hundred and
  seventy-one. If the town superintendent is of the opinion that an amount
  in excess of the limitations therein prescribed be  raised  by  tax,  he
  shall include in his statement his reasons therefor in detail.