Section 154. Erection of guide boards

The town superintendent may, with the
  consent  of  the  town board, cause guide posts with proper inscriptions
  and devices to be erected at the intersections of such highways therein,
  as may be necessary, which shall be kept in repair by him at the expense
  of the town. Upon written application to him, of five resident taxpayers
  of any town or twenty resident taxpayers of the  county  in  which  such
  town  is located, requesting the erection of one or more guide boards at
  the intersection of highways in such town, it shall be his duty to cause
  to be erected at the intersections mentioned in such  application,  such
  guide boards indicating the direction, distances and names of the towns,
  villages  or  cities to or through which such intersecting highways run.
  Such application shall designate the highway intersections at which such
  guide boards are requested to be erected, and may contain suggestions as
  to the inscriptions and devices to be placed upon such boards. The  cost
  of  the  erection and maintenance of such boards shall be a town charge.
  If the town superintendent refuses or neglects for  a  period  of  sixty
  days  after  receiving  such  application  to  comply  with  the request
  contained therein, he shall, for such neglect or refusal, forfeit to the
  town, the sum of twenty-five dollars, to be recovered by the  supervisor
  in  the  name of the town and the amount so recovered shall be set apart
  for the erection of such guide boards.