Townships, good roads districts and counties are hereby authorized to raise funds, either by general taxation or bond issues, for the building of federal aided roads and to deposit their portion of the cost of such roads with the state treasurer to be credited to the specific federal aid road project for which the money has been appropriated, which funds shall be paid out by the state highway commissioner together with funds appropriated by the state as the work of construction proceeds. Taxes for such purpose may be authorized, spread and collected, and bonds may be issued and sold, in the same manner, and subject to the same limitations and restrictions, as is or may be provided, in Act 283 of the Public Acts of 1909, as amended: Provided, however, That in no case shall the furnishing of estimates, plans or specifications by the board of county road commissioners for the construction, maintenance or improvement of a highway hereunder be regarded as necessary: Provided further, That the state highway commissioner shall upon written request by a board of supervisors or by a township board, or at his own option, furnish estimates, plans and specifications for any such improvement. The state treasurer is hereby authorized and directed to open and maintain a separate account with each road project for the purpose of carrying out the provisions of this act.