SDCL § 32-11-9: Construction of new county roads--Use of township funds.

If the county highway system is not completed in the county in which funds are collected for motor vehicle licenses, the board of county commissioners may use any portion of the allotment of a township in which a county road is being constructed for the construction of such road, provided the other townships receive their respective allotments of the fourteen percent appropriated for use on the roads of such townships.