Section 188. Final determination, how carried out

The final determination
  of the supreme court relating to laying out, altering or discontinuing a
  highway, and all orders  and  other  papers  filed  or  entered  in  the
  proceedings,  or  certified  copies  thereof  from  the court where such
  determination,  order  and  papers  are  filed  and  entered,  shall  be
  forthwith  filed  and  recorded  in  the town clerk's office of the town
  where the highway is located; and every such decision shall  be  carried
  out by the town superintendent of the town, the same as if they had made
  an  order  to  that effect. The said town superintendent shall thereupon
  proceed to  construct  the  highway  so  laid  out,  and  construct  any
  alteration  so  provided  for,  and  put  the same in good condition for
  public travel.  The expense of such construction of such new highway  or
  alteration  of  an  existing highway, shall be a charge upon and against
  the town in which such highway is constructed or any existing highway is
  altered, and when same is completed the town board of such town shall at
  the next annual meeting for auditing accounts, after such work is  done,
  audit  such  claims  against  the  town, including interest, if any, and
  include same in the annual tax budget to be collected from the taxpayers
  of said town to pay said indebtedness; such money to be paid over to the
  supervisor of the town and by him  paid  and  applied  to  the  purposes
  aforesaid.  This  amendment is made subject to the provisions of section
  one hundred and ninety-three, relating to contracts for construction.