The boards of county commissioners of counties along the state line may establish a road in the state of Kansas along such state line in the manner provided by law for the laying out of other public highways: Provided, That the portion of the road established and located on the Kansas side of the state line shall not exceed sixty (60) feet in width: Provided further, The adjacent state shall make provision for the establishing of its proportionate share of such road.
K.S.A. 68-113