Section 12. Highways on tribal lands

Commissioners of highways of towns in
  which  an Indian reservation is wholly or partly situated shall have the
  same power and jurisdiction over the portion of the reservation in their
  respective towns, to improve highways already laid out  therein,  as  is
  conferred  upon  such  commissioners by the highway law, except that the
  written decision of the commissioners shall be served  upon  the  agent,
  attorney  or  some  other officer of the nation, tribe or band occupying
  such reservation; from which decision, such Indians  may,  within  sixty
  days after the service thereof, appeal to the county judge of the county
  in  which  such  lands are situated, whose decision shall be final. Such
  commissioners of highways  may,  with  the  consent  of  the  tribal  or
  national  authorities  of  the  nation,  tribe  or  band  occupying such
  reservation, lay out and establish as provided by law,  highways  on  or
  across such reservation, and the highway commissioners of the town shall
  thereafter  be charged with the maintenance of such road and the bridges
  thereon. This section shall not authorize the taxation of an Indian  who
  is not a citizen.