Nebraska Statutes: 39-1522
39-1522. Township roads; damages for right-of-way; expenses; payment from general road fund; division of tax levy; expenditure. The payment of damages for the right-of-way of any public road and the payment for services of county highway superintendent, surveyor, chainmen, and other persons engaged in locating, establishing, or altering any public road, if the road be finally established or altered as provided by law, shall be paid by the county treasurer out of the general road fund of the county upon warrants drawn thereon in the manner provided by law for the other payments out of such fund. Where cities and villages are located within the boundaries of any township, one-half of all money collected from the levy, except that part of the levy raising funds for township library or cemetery purposes, provided in section 23-259 on property within the corporate limits of such cities and villages, shall be paid by the county treasurer to the treasurer of such city or village, and such money when paid to the treasurer thereof shall be expended by the proper officers thereof for maintenance and repair of the streets and alleys of such city or village.