Section 235-52 - Highway taxes(a) The trustees of said Village of Ludlow shall have power to direct the expenditure of three-fifths of all the highway taxes assessed upon the ratable estate within said Village.(b) Three-fifths of the highway taxes assessed by the Selectboard or voted by the Town of Ludlow, upon the grand list of the inhabitants of said Village and upon the ratable estate of nonresidents situated within the limits of said Village of Ludlow shall be paid by the Treasurer or the Selectboard of the Town to the Treasurer of the said Village, to be expended in the maintenance and repair of highways and sidewalks in said Village.24 Appendix V.S.A. § 235-52