and deaths in the township, and issues certificates to persons who declare an intention of marriage. He likewise keeps on record accurate descriptions of the position and bounds of public roads; and, in short, has general charge of all matters of town-record.

treasurer.

Constables.

Every town has also its treasurer, who receives and takes care of the money coming in from the Towntaxpayers, or whatever money belongs to the town. Out of this money he pays the public expenses. He must keep a strict account of his receipts. and payments, and make a report of them each year. Every town has one or more constables, who serve warrants from the selectmen and writs from the law courts. They pursue criminals and take them to jail. They summon jurors. In many towns they serve as collectors of taxes, but in many other towns a special officer is chosen for that purpose. When a person fails to pay his taxes, after a specified time the collector has authority to seize upon his property and sell it at auction, paying the tax and costs out of the proceeds of the sale, and handing over the balance to the owner. In some cases, where no property can be found and there is reason to believe that the delinquent is not acting in good faith, he can be arrested and kept in prison until the tax and costs are paid, or until he is released by the proper legal methods.

Assessors of

overseers of

Where the duties of the selectmen are likely to be too numerous, the town may choose three or more assessors of taxes to prepare the tax taxes and lists; and three or more overseers of the the poor. poor, to regulate the management of the village almshouse and confer with other towns upon such questions as often arise concerning the settlement and maintenance of homeless paupers.

Public

Every town has its school committee. In 1647 the legislature of Massachusetts enacted a law with the following preamble: "It being one chief project of that old deluder, Satan, to keep men from schools. the knowledge of the Scriptures, as in former times by keeping them in an unknown tongue, so in these latter times by persuading from the use of tongues, that so at least the true sense and meaning of the original might be clouded and corrupted with false glosses of deceivers; to the end that learning may not be buried in the graves of our forefathers, in church and commonwealth, the Lord assisting our endeavours;" it was therefore ordered that every township containing fifty families or householders should forthwith set up a school in which children might be taught to read and write, and that every township containing one hundred families or householders should set up a school in which boys might be fitted for entering Harvard College. Even before this statute, several towns, as for instance Roxbury and Dedham, had begun to appropriate money for free schools; and these were the beginnings of a system of public education which has come to be adopted throughout the United States.

The school committee exercises powers of such a

School committees.

character as to make it a body of great im

portance. The term of service of the members is three years, one third being chosen annually. The number of members must therefore be some multiple of three. The slow change in the membership of the board insures that a large proportion of the members shall always be familiar with the duties of the place. The school committee must visit all the public schools at least once a month, and make a report to the town every year. It is for them to decide

what text-books are to be used. They examine candidates for the position of teacher and issue certificates to those whom they select. The certificate is issued in duplicate, and one copy is handed to the selectmen as a warrant that the teacher is entitled to receive a salary. Teachers are appointed for a term of one year, but where their work is satisfactory the appointments are usually renewed year after year. A recent act in Massachusetts permits the appointment of teachers to serve during good behaviour, but few boards have as yet availed themselves of this law. If the amount of work to be done seems to require it, the committee appoints a superintendent of schools. He is a sort of lieutenant of the school committee, and under its general direction carries on the detailed work of supervision.

Other town officers are the surveyors of highways, who are responsible for keeping the roads and bridges in repair; field - drivers and pound-keepers; fenceviewers; surveyors of lumber, measurers of wood, and sealers of weights and measures.

keepers.

The field-driver takes stray animals to the pound, and then notifies their owner; or if he does Field-drivers not know who is the owner he posts a de- and poundscription of the animals in some such place as the village store or tavern, or has it published in the nearest country newspaper. Meanwhile the strays are duly fed by the pound-keeper, who does not let them out of his custody until all expenses have been paid.

If the owners of contiguous farms, gardens, or fields get into a dispute about their partition fences or walls, they may apply to one of the fence- Fenceviewers, of whom each town has at least two. The fence-viewer decides the matter, and charges

viewers.

a small fee for his services. Where it is necessary he may order suitable walls or fences to be built.

The surveyors of lumber measure and mark lumber offered for sale. The measurers of wood do the same for firewood. The sealers test the correct

Other officers.

ness of weights and measures used in trade, and tradesmen are not allowed to use weights and measures that have not been thus officially examined and sealed. Measurers and sealers may be appointed by the selectmen.

Such are the officers always to be found in the Massachusetts town, except where the duties of some of them are discharged by the selectmen. Of these officers, the selectmen, town-clerk, treasurer, constable, school committee, and assessors must be elected by ballot at the annual town-meeting.

Calling the

ing.

When this meeting is to be called the selectmen issue a warrant for the purpose, specifying the time and place of meeting and the nature of the business to be transacted. The constable posts copies of the warrant in divers conspicuous places not less than a week before the time appointed. Then, after town-meet- making a note upon the warrant that he has duly served it, he hands it over to the townclerk. On the appointed day, when the people have assembled, the town-clerk calls the meeting to order and reads the warrant. The meeting then proceeds to choose by ballot its presiding officer, or "moderator," and business goes on in accordance with parlia mentary customs pretty generally recognized among all people who speak English.

At this meeting the amount of money to be raised by taxation for town purposes is determined. But, as we shall see, every inhabitant of a town lives not only under a town government, but also under a county

among

state taxes.

government and a state government, and all these gov ernments have to be supported by taxation. Town, counIn Massachusetts the state and the county ty, and make use of the machinery of the town. government in order to assess and collect their taxes. The total amounts to be raised are equitably divided the several towns and cities, so that each town pays its proportionate share. Each year, therefore, the town assessors know that a certain amount of money must be raised from the taxpayers of their town, partly for the town, partly for the county, partly for the state, and for the general convenience they usually assess it upon the taxpayers all at once. The amounts raised for the state and county are usually very much smaller than the amount raised for the town. As these amounts are all raised in the town and by town officers, we shall find it convenient to sum up in this place what we have to say about the way in which taxes are raised. Bear in mind that we are still considering the New England system, and our illustration is taken from the practice in Massachusetts. But the general principles of taxation are so similar in the different states that, although we may now and then have to point to differences of detail, we shall not need to go over the whole subject again. We have now to observe how and upon whom the taxes are assessed.

Poll-tax.

They are assessed partly upon persons, but chiefly upon property, and property is divisible into real estate and personal estate. The tax assessed upon persons is called the poll-tax, and cannot exceed the sum of two dollars upon every male citizen over twenty years old. In cases of extreme poverty the assessors may remit the poll-tax.

As to real estate, there are in every town some