Vt. Stat. tit. 24A § 261-3
All the territory embraced within the limits of said Village is hereby constituted a highway district of the Town of Barton, and all the highway taxes assessed upon the ratable estate therein shall be paid in money; and the Selectboard of the Town of Barton shall make out a tax bill therefor, and deliver the same seasonably as required by law, with a warrant for its collection, to the Collector of said Village, who shall collect and pay said taxes into the Village treasury, to be expended under the direction of the trustees, in building, sustaining, and repairing of streets, roads, walks, lanes, alleys, and sidewalks in said Village; and no surveyor of highways for said highway district shall be required or chosen by said Town.
24 Appendix V.S.A. § 261-3