Every male resident of said Town not under twenty one nor over fifty years of age, shall if required by the Council thereof, work not exceeding two days, by himself or an acceptable substitute, on the roads, streets, and alleys of said Town under the direction of the Superintendent of Roads, Streets and Alleys, or may be released from such work, upon the payment to the Superintendent of such amount as may be fixed by the Council; the money paid to be used in the improvement of said roads, streets, and alleys; and if said work and money so paid is not sufficient to put and keep the roads, streets, alleys, sidewalks, cross-walks, drains, and gutters of said Town in good repair, the Council thereof shall levy a tax on all subjects of taxation therein sufficient for that purpose and to pay all other expenses incident thereto.