Every male resident between the age of twenty-one and fifty years, not a pauper, may be required by the Council, by himself, or an acceptable substitute, under the directions of the Street Commissioner to work not to exceed two days in each year, upon any of the streets and alleys of said Town, or he may be released therefrom upon the payment to the Street Commissioner of a sum of money to be first by Council, to be used solely in making or improving such streets and alleys, and the Council shall include in its levy an additional sum that may be necessary to make and keep in order such streets and alleys, as well as the drains, gutters, sidewalks and crosswalks, and to defray all other expenses incident thereto. The residents of the said Town shall be and remain exonerated from the payment of district road taxes assessed by the County of Hancock and from the performance of labor on roads outside of the corporate limits of said Town.