Vt. Stat. tit. 24A § 285-24
All the territory embraced within the limits of the Village is hereby constituted a highway district of the Town of Newbury and all the highway taxes assessed upon the ratable estate thereof shall be paid in money, and the Selectboard of the Town of Newbury shall make out a tax bill thereof and deliver the same seasonably, as required by law, with a warrant for its collection to the Collector of the Village, who shall collect the same as other taxes of the Village are collected, and pay two-thirds of the same over to the Treasurer of the Village, which money shall be drawn from the treasury by the trustees and shall be expended by them in building, constructing, maintaining, repairing, sprinkling, and lighting streets, highways, walks, alleys, sewers, and lanes of the Village, and no highway surveyors shall be elected for the Village; and the remaining one-third of the highway taxes shall be paid over to the Treasurer of the Town of Newbury.
24 Appendix V.S.A. § 285-24