| The owners, at a meeting held under section 3101, may |
authorize a contract to be made for making and keeping the way or |
bridge in repair by the year or for a less lesser time; and may |
raise money for that purpose and choose assessors to assess it on |
the owners in proportion to their interests, who as indicated by |
their assessed valuation for property tax.__The assessors shall |
deliver their assessment with a warrant for its collection to the |
commissioner. The warrant must be in substance such as is |
prescribed for collection of town taxes. The commissioner shall |
collect the same as town taxes are collected, and be liable for |
neglect of duty as town collectors are for similar neglects. |