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two other persons to pay into the public treasury a certain sum of money if the officer does not take proper care of the public money that may come into his hands.
Q. Name the various town boards, and state who compose them and what their duties are ?
A. The board of appointment has been already described.
The board of health consists of the supervisors, the assessor and town clerk. It is their duty to prevent the spread of contagious diseases.
The board of auditors consists of the supervisor, clerk, and one or more justices of the peace. It is their duty to examine all claims against the town, and to see that the town is not defrauded out of any money. For this purpose they meet at the town clerk's office twice a year, on the Tuesday before the annual meeting of the county board, and on the Tuesday before the annual town meeting.
At these meetings the accounts of all the town officers are examined for the purpose of learning whether the public money has been properly cared for and judiciously expended.
The board of equalization consists of the assessor, clerk and supervisor. This board meets on the fourth Monday in June, every year, to equalize assessments of the value of property. The assessor may set too high a value on some property and too low a value on other property. The owners of the former would pay too much tax, the owners of the latter too little. It is the duty of the board to equalize all the assessor's valuations as nearly as possible.
DUTIES OF TOWN OFFICERS.
SUPERVISORS. Q. What are the duties of the principal supervisor?
A. To act as treasurer of all town money except the school and the highway and bridge funds.
To oversee the town paupers.
To report to the town board of auditors one week before the annual town mecting all sums of money received and paid out by him during the year.
To file with the town clerk, one week before the annual town meeting, a statement showing what sums of money are due the town and what sums the town owes. (This statement the clerk must copy into the town records and read at the town meeting.)
To carry on lawsuits for the recovery of fines and penalties due the town.
Q. What are the duties of assistant supervisors .
A. They have no authority in town affairs (except as members of the board of health), but in the county board they have the same powers as the principal supervisor.
A. To take care of all records, books and papers belonging to the town.
To record all acts of town meetings and of the town board of auditors.
To send to the county clerk, on or before the second Tuesday in August, a statement of the amount of taxes to be levied in his town for that year.
ASSESSOR, COLLECTOR. Q. What is the assessor's duty ?
A. To make an assessment of all the property in the town.
Q. What is an assessment ?
A. It is a value set on property and written down in the assessor's book for the purpose of taxation.
Q. How is each man's tax found?
A. By multiplying the value of his property as fixed by the assessor by the rate per cent. of taxation.
Q. What are the collector's duties?
A. To collect the town taxes. To pay those levied for school purposes to the treasurer of the school fund ; those levied for roads and bridges, to the treasurer of the highway commissioners; and those levied for general town purposes, to the principal supervisor.
A. T'o divide the town into school districts according to the wishes of a majority of the people.
To divide the school money among the districts in proportion to the number of children in each, under twenty-one years of age.
To withhold money from all districts that do not keep their schools according to law, and in obedience to the directions of the county and State superintendents.
To control township high schools, when such have been established. To appoint a treasurer of the school funds.
To keep the permanent school funds at interest.
To report annually to the trustees, all sums received, paid out, and in hand.
To settle twice a year with the directors, making a sworn statement that will show the amount each district is entitled to.
To report under oath, on or before September 30, annually, to the county superintendent the condition of the township funds.
To report to the county superintendent such facts as are called for by the State superintendent.
Q. What are the duties of highway commissioners ? A. To choose one of their number treasurer.
To divide the town into a suitable number of road districts.
To lay out new roads and alter old ones, and to build new bridges, when they deem such acts necessary.
To keep roads and bridges in repair.
To levy a road tax and see that it is collected, or an equivalent amount of work done on the roads of the town.
To give directions to overseers of highways about the work in their respective road districts.
OVERSEERS OF HIGHWAYS.
Q. What is the duty of overseers of highways ?
A. To superintend the road work done in their re spective districts.
POUNDMASTER AND COMMISSIONER OF CANADA
Q. What is the poundmaster's duty ?
A. To shut up stock found running at large, and hold it till the owners take charge of it.
Q. What is the duty of the commissioner of Canada thistles?
A. To destroy all Canada thistles found growing in the town.
JUSTICES AND CONSTABLES
A. To try civil causes when the sum in dispute is not more than $200.
To try criminal causes, when the punishment is by fine only and the fine is not more than $200.
To try offenders in cases of assault and battery, and in some other cases.
To examine those accused of offenses punishable by imprisonment in the county jail or penitentiary, and if the evidence shows their guilt, to hold them to bail or send them to jail, to remain till the meeting of the grand jury.
Q. What are the duties of constables ?
A. To stop all disorderly conduct that they witness, and to execute the orders of justices of the peace and other magistrates.
CIVIL CAUSES. Q. What is a civil cause ?
A. It is a suit in court to compel the defendant to pay the plaintiff a sum of money for a debt due or an injury done to the plaintiff, or to recover possession of property.
CRIMINAL CAUSES. Q. What is a criminal cause?