It shall be the duty of said supervisors to settle their accounts of moneys levied, collected and received, by virtue of this act, with the auditors of their respective townships, in the same manner that the other accounts of supervisors of roads are settled; and the pay of said supervisors for duties performed under this act shall be the same as while engaged in their other duties, to be paid by the respective townships in which they reside: Provided, That this act shall not apply to any state road in counties containing more than seventy-five thousand inhabitants, nor to any state road the accounts of which have been closed up and money distributed by virtue of any act of assembly or decree of a court.