The electors of any township, at the annual township meeting, may direct such portion of the road tax to be expended on the highways in an adjoining township as they deem conducive to the interests of the township. In such instance, labor and taxes must be expended under the joint direction of the townships interested and furnishing the same.
24-06-13. Townships composed of more than one congressional township - Expenditure of road taxes. Where more than one congressional township is included within a civil township, the road taxes raised within the limits of each congressional township must be expended within such congressional township, unless raised to be expended outside of such civil township.