Whenever a new road is laid out, under the provisions of this act, the costs and expenses of laying out, opening, and fitting the same for travel, as well as the damages sustained by the owner or owners of land taken for the same, or through whose land the same may pass, shall be borne or paid by the several townships mentioned in the first section of this act, in such just and equitable proportions as the said court of quarter sessions, upon report of three disinterested persons appointed by the said court to view and assess the same, shall fix and determine.
36 P.S. § 2056