Section 14. If, after a highway has been laid out by the commissioners, a city or town whose duty it is to make such highway, or a part thereof, does not make and complete the same within the time and in the manner prescribed and to the acceptance of the commissioners, they may forthwith cause such highway to be completed as aforesaid, and shall direct the expenses and charges of completing the same to be paid by the county and shall order notice thereof to be given to each delinquent city or town, stating the proportion which it is to pay.