In all cases where any of the said commissioners have lawfully contracted any debts in laying out and opening any of the said public highways, and the same still remains unpaid, and by the provisions of the act of assembly under which any of said commissioners were appointed, they were authorized to levy a special tax to pay the expense of opening and laying out any of said public highways, or were authorized to receive and expend any portion of the public road tax for the same purpose, it shall be the duty of said supervisors to levy the said taxes on the property authorized so to be taxed in their respective townships, in the same way that the proper commissioners were authorized to do; to receive any taxes levied by said commissioners and not paid over to them, and appropriate the same in payment of the said debts, and also to receive and expend in the same manner any portion of the public road tax levied in their respective townships that may have been set apart for the use of any of said commissioners, until said debts are fully paid.