§ 141. Estimate of expenditures for highways and bridges. The estimate of expenditures for highways and bridges, to be submitted by the town superintendent, as required by § 104 of the town law, shall specify:

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1. The amount of money necessary to be levied and collected for the repair and improvement of highways, including sluices, culverts and bridges having a span of less than five feet, and board walks or renewals thereof on highways less than two rods in width, and also the amount necessary to construct or repair any public roads, walks, places or avenues on any sand beach separated by more than two miles from the main body of the town, or on any island or part of an island in the town. Such amount shall not be less than an amount which when added to the amount of money to be received from the state, under the provisions of section two hundred and seventy-nine, will equal thirty dollars for each mile of highways within the town, outside the limits of incorporated villages, except that no town having an assessed valuation of three thousand seven hundred and fifty dollars or less per mile outside of incorporated villages shall be required to levy and collect a tax under this subdivision in excess of four dollars on each thousand dollars of assessed valuation.

2. The amount of money necessary to be levied and collected for the repair and construction of bridges, having a span of five feet or more.

3. The amount of money necessary to be levied and collected for the purchase, repair and custody of stone crushers, power rollers, traction engines, road machines for grading and scraping, power trucks, power graders, turn tables, scarifiers, concrete mixers, power shovels and distributors and tools and implements.

4. The amount of money necessary to be levied and collected for the removal of obstructions caused by snow and for other miscellaneous purposes, including the widening of a state highway under a permit as provided by section fifty-two. The amounts specified in such statement shall not exceed the limitations prescribed in section two hundred and seventy-one. If the town superintendent is of the opinion that an amount in excess of the limitations therein prescribed be raised by tax, he shall include in his statement his reasons therefor in detail.