general supervision over the other officers, most of whom are required to make annual reports to them; they must make an annual report to the court of common pleas. They may change the boundaries of townships or create new townships. The county commissioners have charge of the county infirmary, a home for the poor of the county, although the actual charge of the home is delegated to a superintendent appointed by them.

57. The Auditor. The auditor is elected for a term of two years. He is the general bookkeeper of the business of the county, keeping a careful record of all proceedings of the commissioners, and issuing warrants for all money to be paid out of the treasury upon the claims allowed by the commissioners. The most important duty of the auditor is in connection with the collection of taxes. The entire amount of taxable property in the county is called the grand duplicate. This grand duplicate is made up of both real estate and personal property.

After the amount of money needed for county, township, municipal, school, and other purposes has been determined by the various officers authorized to levy taxes, the county auditor ascertains the rate of taxes necessary to be levied upon the taxable property of the county. This rate varies throughout the state, being higher in cities and villages than in the county districts. The auditor keeps books in which the names of all property owners in the county are arranged alphabetically, and after each name there is entered the value of the person's property. From these books the treasurer makes out the tax bill of each person. After the taxes are paid into the county treasury, the treasurer turns over to each city and village the amount paid by its citizens,

reserving the proper per cent for general county expenses. Boards of education make separate levies in cities and villages, and educational funds are kept separate from the others (Boynton, School Civics, pp. 281-283).

58. The Treasurer. The county treasurer is elected for a term of two years, and no person can hold this office more than four years in any period of six. His chief duty is to receive and pay out the money of the county. The greater part of his work, as has been indicated above, is in connection with the taxes. He must keep careful accounts, as his books are subject to inspection twice each year by the auditor and commissioners, and also by a committee appointed by the judges of the county. The treasurer gives bond to a large amount for the faithful performance of his duties.

59. The Recorder. This officer is elected for a term of two years, and his duty is to record all deeds, mortgages, and other papers relating to the sale or ownership of real estate in the county. A deed is a writing upon paper, or some other material, which conveys real estate from one person to another. It must be drawn up in a certain form, signed, acknowledged under oath, and delivered. A mortgage is a writing which pledges real estate in order to secure the payment of a debt. If you owe a person one thousand dollars, and you own land, you might give him a mortgage upon the land, so that in case you were unable to pay the debt, he could take the land. All deeds and mortgages should be given to the county recorder, so that the proper record may be kept of them (Boynton, School Civics, pp 348-349). Between the interested parties this mortgage or deed is perfectly good, whether it is recorded or not; but if a person

who is buying the property looks up the records in the recorder's office and finds no account of any mortgage against the property, he is justified in believing that the title is clear and unencumbered. And while you may have loaned the one who is selling the property a large amount of money, and may receive a mortgage from him to secure your loan, yet if you have neglected to record your mortgage, your claim upon the land will not be good against the purchaser who has looked up the records and found the title clear. Thus it is seen that the recorder's office keeps a record of all changes in ownership of all tracts of land in the county. All houses, factories, buildings of all kinds, railroads, etc., go with the land on which they stand.

60. The Sheriff. The office of sheriff is one of the oldest among the Anglo-Saxons. When the people of England lived in tribes, they elected an officer called the reeve, and as the districts where tribes lived came to be called shires, this officer became known as the shire reeve, which name was gradually changed to sheriff. The shire reeve, or sheriff, in the earliest times was elected by the people, but it came about later in England that he was appointed by the king and was his special (Boynton, School Civics, pp. 48-49, 289) representative in the shire or county, looking after his interests both in the enforcement of law and in the collection of taxes. It is the former duty which is the principal work of the sheriff to-day, - the enforcement of law. He is the chief executive officer of the county, having authority to preserve the peace on all occasions, making arrests if necessary, and he may swear in as many deputies from the citizens as he needs to assist him. If he finds it necessary, he may call on the governor of the state for

troops to preserve the peace. He is also the chief officer of the common-pleas court and court of appeals of his county, serving all writs, making all arrests, having charge of all prisoners, calling witnesses, and, in general, executing the decrees of the courts; he sells all property which is ordered sold by the court in order to satisfy the debts of the owner. The sheriff must announce all elections by printed proclamation, which is posted at the various voting places throughout the county. The sheriff is elected by the people of the county at the November election for a term of two years, but no one is eligible to the office more than four years in any six.

61. The Clerk of the Courts. This officer has charge of all papers and records of the court of common pleas of his county, and also of the court of appeals of his county. He enters all orders, decrees, judgments, and proceedings of these courts in the proper books, keeps a record of the filing of all papers, and, when a case is finished, makes a complete record, which is kept in permanent form. He is elected by the people of the county for two years.

62. The Prosecuting Attorney. This officer is the chief legal adviser of all county officials, represents the county in all court proceedings in which it is interested, and prosecutes all criminals tried in his county. The prosecuting attorney must be a lawyer duly licensed to practice in this state. He is elected at the November election for a term of two years. In the main, his duties are connected with the court of common pleas, and he may be removed by this court for misconduct in office.

63. Other County Officers. In addition to the above officers there is, in each county, a surveyor, who has charge

of all public works of the county, construction of roads, ditches, public bridges, etc. He is elected for two years. The office of coroner is one of the oldest in our history, being originally called crowner; that is, the one who represents the crown. His chief duty to-day is to inquire into cases where a person has died from other than a natural cause, the object being to determine if any crime has been committed. In this inquiry he may summon and examine witnesses, and may have arrested any one whom he thinks guilty of crime in connection with the death. In case of the removal or death of the sheriff, the coroner performs his duties. He is elected for a term of two years.

64. Court of Common Pleas. While this is not exactly a county court, its principal work pertains to the county. The very name of the court shows its importance; it is the tribunal before which the common people plead and before which matters of common interest are considered. This name has not only been given to the most important court under our government, but in England also it has been used for many centuries to designate the court of the greatest importance. Each county elects one or more judges of the court of common pleas, who serve for six years. The salary of the common-pleas judge is paid out of both the county and state funds. This court holds three terms each year, one beginning in September, one in January, and one in April.

It is in the common-pleas court that nearly all cases of importance in the county are begun; here are tried all serious crimes and suits involving large amounts of money. Thus we say that the court of common pleas has extensive jurisdiction. By jurisdiction we mean the right to