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BOARD OF SUPERVISORS

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and to audit their accounts and all lawful claims against the county;

(3) to equalize the assessed valuation in the towns, to apportion the state and county taxes (see page 300), to cause tax lists and warrants to be made out, and to issue warrants to the collectors (see page 39);

(4) to fix the salary of the various county officers;

(5) to make appropriations for county expenses (247);

(6) to divide the county into towns, and into assembly and school commissioner districts;

to fix the time for town meetings (page 31); (8) to appoint at its pleasure a county engineer (see page 70).

It has supervision of the county houses, jails, and other county property and may change the county seat.

The board is organized by the election of a chairman; and of a clerk, who records and publishes the proceedings, and sends to the state comptroller (see page 200) on or before the 2d Monday in December the aggregate and equalized valuation of the real and personal estate in each tax district in the county and the amounts of tax assessed for all purposes, with valuation and other statistics as to corporations.

CHAPTER VII

THE COUNTY CIVIL OFFICERS

The other officers of the county are elected a the general state election (see page 165). The term of office is 3 years, except in the case of the count judge and the surrogate, whose terms are 6 year (for reason, see page 262);1 and of the loan com missioners (see page 74) who are appointed b the governor, for 2 years. In New York an Kings counties the term is 2 or 4 years (260).

Vacancies in the offices of county judge, surr gate (219); sheriff, district attorney, and corone are filled by the governor; county treasurer an superintendent of the poor, by the board of supe visors; school commissioner, by the county judg

The sheriff is the executive officer of the count He may not hold any other office during his tern and so great is his power that to prevent abu of it he is not eligible for re-election. He may removed by the governor upon charges (260 The headman of the old English township w called the town reeve, and of the shire, the shi reeve, shortened into sheriff. He is the chi ministerial officer of the court. The corre ponding officer of the federal courts (see 284) called marshal.

1 In Greater New York 14 years.

2

2 B i. 570.

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His duties are (1) to execute civil and criminal processes that is personally or by deputy, to serve legal papers, summon jurors, levy executions, sell property levied on, etc.;

(2) to be present at the drawing of jurors (see page 82), and cause them to be legally summoned; (3) to attend the courts held in the county, and have custody of the prisoners, he is "the right arm of the judge.";

(4) to have charge of the jail and the prisoners; (5) to keep peace in the county, for which purpose he may summon and compel the assistance of citizens when necessary.

He has the appointment of deputies and is responsible for them.

He is paid by fees; or in some counties by salary, or by salary and fees. He gives a bond with 2 sureties for $15,000, which must be renewed each year.

As headman of the county the sheriff in early English times had judicial functions, and in 1194, as a check upon the sheriff, a law was passed directing the counties to elect coroners (from corona, crown, because this officer was originally prosecuting officer for the crown), to hold court in the name of the king. This tradition remains only in the 3d and 4th of the duties named below. New York counties have 4 coroners who (1) look after and inquire into all mat

ters concerning persons slain, or who have died mysteriously;

(2) subpoena witnesses, ascertain as far as possible all the facts in regard to the death, and issue warrants for arrest of parties presumed to be guilty, to be held for the grand jury, and report to the district attorney;

(3) in case of a vacancy in the office of sheriff, and there being no under-sheriff, one of the coroners designated by the county judge performs the duties of sheriff until said vacancy be filled by election or appintment;

(4) have power to arrest the sheriff upon criminal processes.

They are to make reasonable charges for holding inquests, to be audited by the board of supervisors. For performing the duties of the sheriff they receive the same fees as the sheriff. When a coroner cannot be secured for an inquest, a justice of the peace may act.1

The county clerk is the recording officer of the county. He (1) records deeds, mortgages, satisfaction papers, etc., and has custody of the records.

In New York, Kings. and Westchester counties there is a separate officer called the register (257), who has charge of the recording of deeds, mortgages, etc.;

(2) prepares the ballots for elections, is clerk of the board of county canvassers (see page 173),

1379:1864. 2 174:1901.

COUNTY CLERK AND TREASURER

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and records the election returns, and transmits the results to the secretary of state;

(3) draws the grand and petit juries (see page 81), and makes return of the same;

(4) is clerk of the courts held in the county (225), administers the oath to jurors and witnesses, and records the judgments.

He is paid by fees or by salary, and may be removed on charges by the governor (260).

The county treasurer (from Greek thesauros, a store laid up) is the financial officer of the county. He (1) receives the money collected by the town collectors for state and county taxes; and may sell lands for unpaid taxes1 (see page 40); (2) pays over to the comptroller (see page 200) the amount due the state;

(3) pays out the amount due the county, as directed by law;

(4) receives from the comptroller the school money due the county, and pays the same over to the supervisors, as directed by the school commissioner's certificate;

(5) makes annually a general financial statement to the board of supervisors;

(6) when his time has expired delivers his books and county funds to his successor, upon forfeit of $1,2502. As to liquor law, see page 203. His salary is fixed by the board of supervisors

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