by law to be recorded. (For definition of deeds, &c., see Chap. 29.) County clerks, except in the county of New. York, are clerks of the county and circuit courts held in their respective counties,

§ 8. The clerk of each county serves also as clerk of the board of county canvassers of the general election; and transmits to the secretary of state a list of the names of the persons elected in the county, as members of assembly, sherriffs, and coroners; and to the governor, comptroller, and secretary of state, each, a statement of the votes given in the county for governor, lieutenant governor, state senators, and representatives in congress; which statement is to be by them delivered to the state canvassers, to ascertain the whole number of votes given in all the counties, for all state officers. The state canvassers are the secretary of state, the comptroller, the attorney-general, the surveyor-general, and the

treasurer.

$9. Other duties performed by the county clerk, are mentioned in other places. He has no salary; his compensation consists of fees, which are fixed by law, for recording, filing, and all other business done by him. He employs a deputy at his own expense.

10. Sheriffs are chosen at the general election, for three years; and they may not be elected for the next three years. A sheriff must give a bond, with sureties, in the sum of $10,000 for the faithful performance of his duties; and this bond is to be renewed every year. The bond of the sheriff of the county of New-York is $20,000. The sheriff appoints an under sheriff, to perform the duties of sheriff in case the office should become vacant, until a new sheriff shall be elected; and he also appoints as many deputies as he may think proper.

§11. It is the duty of the sheriff to attend the sitting of all courts held in the county; to serve all processes directed to him by any of the state or county courts; and to have the custody of the jails and of the prisoners in them.

$7. How, when, and for what term, is the county clerk chosen? What is his general business! $8. What in regard to elections, &c.? Who are the county and state canvassers? 9. What is a clerk's compensation! $10. When and for what term are sheriffs elected? What bonds must they give? What under officers has a sheriff? 11. What are his general

t

Executions issued out of any courts in the state, against the property of any person, are directed to the sheriff of the county in which the person resides.

§ 12. There are in each county four coroners, who are chosen at the general election, and hold their offices for three years. When a person has been slain, or has suddenly died, notice is given to a coroner, who goes to the place where such person shall be, to inquire into the cause of his death. A jury is summoned, and witnesses subpoenaed, among whom there is generally a physician or surgeon. After the examination, the jury give their opinion in writing, as to the cause and manner of the death. Such examination into the cause of a person's death, is called a coroner's inquest. Coroners perform the duties of sheriff, when vacancies happen in the offices of both sheriff and under sheriff.

13. The surrogate of each county is appointed by the governor and senate. He inquires into and settles the estates of persons that have lately died. He examines witnesses to prove whether the wills of such deceased persons are valid or not. A will is a writing in which a person directs how his property shall be disposed of after his death. If the surrogate is satisfied that the will is lawfully made, he approves it. This officer is, in some states, called judge of probate. The Latin probatus means proof; hence probate has come to mean proving of a will. The duties of surrogates will be more particularly described. (See Wills and Testaments.)

§ 14. The district attorney is appointed by the judges of the county courts. He attends all courts in which persons are tried for crimes, and conducts all prosecutions for crimes tried in such courts.

§ 15. The judges of county courts are appointed by the governor and senate, for five years. For a description of their powers and duties, see Chap. 24. The judges receive

two dollars a day for attending courts.

§ 16. The superintendents of the poor of the county, of whom there must be not less than three, nor more than five, are appointed by the board of supervisors, to hold their offices duties? 12. How many coroners in each county? How, and for what term chosen? What is a coroner's business? 13. How is the surrogate appointed? What are his duties? 14. State the mode of appointment and duties of district attorney. 15. How and for what term are county

for one year, and until others are appointed. They have the usual powers of a corporation, and the general care and superintendence of the county poor.

17. It is their duty to provide places for keeping the poor, by buying or renting suitable buildings for the purpose; and to provide the means of supporting the poor. They employ keepers of the poor-houses and other places at which the poor are kept, and make rules for the government of such places. They draw on the county treasurer for money to defray the expenses of the poor, and account to the board of supervisors for all money received and expended by them. And they are required to cause pauper children over five and under sixteen years of age, to be educated at least one fourth part of the time they remain at the poor-house. The superintendents are entitled to a reasonable compensation, to be determined by the supervisors.

§18. There is also a county superintendent of common schools in each county, appointed by the board of supervisors, and holds his office two years. In counties containing more than one hundred and fifty school districts, the board may, if they think proper, appoint two superintendents, dividing the county into two districts, and assigning one district to each superintendent.

§19. A county superintendent of common schools has the same supervision over the schools throughout the county, as a town superintendent has in his town. He may grant

certificates, which shall entitle a teacher to teach for an indefinite time, without re-examination.

judges appointed? 16, 17. How and for what term are superintendents of the poor appointed? What are their powers and duties? 17. How do they provide for the poor; account for money, &c.? 18. How is the county superintendent of schools appointed? For what term? $19. What powers has this officer?

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CHAPTER XXI.

Of the Assessment and Collection of Taxes.

§ 1. As no government can be maintained without expense, and as every person is in some way benefited by the government, it is the duty of all who are able, to pay something for its support. And every good government has within itself the power to provide the means necessary for this purpose. One way of raising money to defray the expenses of government, is by taxation; and the money which each person pays is called a tax. The state officers, as has been shown in preceding chapters, are paid out of the state funds. But the expenses incurred in the several towns and counties, are raised by a tax upon the property of the citizens.

§ 2. All lands and all personal estate are liable to taxation in this state, except public property; buildings erected for colleges, academies, and common schools, and for public worship; the property of literary and charitable institutions; and the property of every minister of the gospel to the amount of $1500. Lands, real property, and real estate, have the same meaning, and include land with all buildings and other articles erected or growing thereon. Personal estate, or personal property, includes all household furniture, money, goods, chattels, and debts due from solvent creditors.

§ 3. As taxes are laid upon property, and as each person is to pay in proportion to the value of his property, the first thing to be ascertained is, what amount of property is owned by each person in the town. This is the business of the assessors, of whom there are usually three elected in each town, at the annual town meeting. There must be at least three, and there may not be more than five assessors.

§ 4. The assessors pass through the town, between the first of May and the first of July, and set down in their assessment roll the names of all the taxable inhabitants, and the value of all the property of each, real and personal.

1. How is money raised to pay public expenses? What is a tax? To pay what expenses are taxes laid? 2. On what are taxes laid? What property is exempt? What is real, and what personal estate? 3. What is the first business of assessors? 4. How do they estimate and set down

If any one is owing debts, the amount of such debts is to be deducted from the value of his personal property; but no deduction may be made from the value of his real estate. If there is land which is unoccupied, and is owned by persons not residing in the town, it is called "land of nonresidents." Such land must also be assessed.

5. The assessors then put up notices in three or more places in the town, stating that the assessment roll is completed, and left with one of their number, who is named in the notice, where the roll may be examined by any of the inhabitants during twenty days, to see whether their property has been assessed at too high a value. At the expiration of twenty days, the assessors meet at the place mentioned, to review their assessments; and persons who think their property set down at too high an estimate, are allowed to prove its true value, or they make affidavit of what they consider to be its true value: and the assessors then reduce their assessment accordingly. An affidavit is a declaration in writing, sworn to before a 'proper officer.

§ 6. The assessment roll of each town is taken by the supervisor to the meeting of the board of supervisors, by whom each man's tax is to be estimated. But the assessors of some towns assess property higher than those of other towns; and unless the assessments were made equal, the people in some towns must pay more than a just share of the taxes. To prevent this, the board, before taxes are estimated, so increase or diminish the valuation of real estates in certain towns, as to make it equal to the valuation in other

towns.

§7. But by equalizing the valuations, it is not to be understood that the land in all the towns is estimated at the same value by the acre; because the land in some towns, being in a better state of cultivation or lying nearer to market, is worth more than the land in other towns; but to equalize valuations, the valuation of the land in one town must be made to bear a just relation to the valuation in another, according to the quality and real worth of the land in each.

the value of property? $5. When this is done, what notice do they give? For what purpose? How are assessments corrected? 6. What do the board of supervisors do with the assessment rolls before the tax is estimated? 7. By what rule is this done? 8. By whom are the taxes estimated?