1.  To provide funds for paying the expenses of road work, the several boards of county commissioners shall, from time to time upon the request of the city council, apportion to each incorporated city within the respective counties such proportion of the general road fund of the county as the value of the whole property within the corporate limits of such city or cities, as shown by the last assessment roll, shall bear to the whole property in the county, inclusive of property within the incorporated cities.

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2.  The apportionment of moneys to cities as provided in subsection 1 shall not exceed an amount greater than 10 percent of the total amount levied and collected for general road purposes within the county, exclusive of funds for the payment of the principal and interest of bonds for road and street purposes.

3.  All such moneys so apportioned shall be expended upon the streets, alleys and public highways of such city or cities under the direction and control of the city council.