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Coroner.-All cases where death has occurred by accident or under suspicious circumstances, are investigated by the Coroner, who assumes charge of the body and frequently of the property of the deceased. The investigation is made by a Coroner's Inquest, which is simply a court for the determination of the question of criminality. Nine taxpayers are summoned by the Coroner to form a jury, though as few as six may act, witnesses are subpænaed and a regular court is held. In case the jury finds sufficient evidence and the arrest of the proper person or persons has not already been made, they are arrested by the Coroner and taken before the nearest Justice of the Peace for commitment.

Under certain conditions the Coroner acts as Sheriff. When the Coroner is absent or unable to act, or in case of a vacancy in his office, any Justice of the Peace may perform the duty.

Clerk of the District Court.-The Clerk of the District Court keeps all the records and cares for all the books and papers required for the business of the Court. He issues all legal papers required by the Court. Among the books kept by him are the following:

1

General index.
Minute book.
Record of probate proceedings.

Declaration of intention to become citizens of the United States.

1 Political Code, % 4,490; Penal Code, % 2,790.

Naturalization-Final papers.
Register of criminal actions.
Register of probate and guardianship proceedings.
Index of persons sent to the insane asylum.
Fee book.
Record of jurors' certificates.
Witness book. 1

Public Administrator.--The Public Administrator, under the direction of the District Court, takes charge of the following classes of estates:

Those for which no administrators are appointed in accordance with the will of the heirs.

Those to which there are no known heirs.
Those ordered into his hands by the Court.

Those upon which letters of administration are issued to him by the Court.

He reports to the Court semi-annually.

Notaries Public.-One or more Notaries Public for each county in the State are appointed by the Governor, whose term of office is three years from the date of the commission. Each Notary must provide an official seal and execute a bond of $1,000, which bond must be approved by the County Clerk.

A Notary Public demands acceptance and payment of bills of exchange and promissory notes, and protests the same for non-acceptance or non-payment; acknowledges certain forms of legal documents; takes depositions and affidavits, administers oaths and affirmations, and furnishes certified copies of any records kept by him.

2

1 Political Code, 24,440. 2 Political Code, 2 4,510.

He authenticates with his seal papers and his official acts, and receives a fee for each such authentication.

Removal from the county for which he is commissioned vacates his office and is equivalent to a resignation. 1

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1'. How Composed. 2'. Number of Districts. 1. Jurisdiction.

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3. Police Courts. OUTLINES FOR STUDY.

2. Judges.

2. Election.

22. Term.

23. Qualifications.

2. Coroner's Inquest.

2. When Called.

22. Jury.

23. Power,

5. Public Administrator.

A.

Term.

B.

Duties.

JUDICIAL - REGULAR. - CONTINUED.

1. Jurisdiction.

1'. Ordinances.

12. Ex-officio Justice.

JUDICIAL - IRREGULAR.

1. Senate.

1. Court of Impeachment.

12. Presiding Officer.

OFFICERS,

1. Sheriff.

2. County, Attorney.

3. Coroner.

4. Clerk of Court.

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Qualification.

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CHAPTER X.

FINANCE.

Revenues.—Theoretically all moneys used for public expenditures are derived from taxes or licenses.

Practically, besides moneys received from taxes and licenses, considerable sums are obtained from fees, fines, bequests and revenues from public properties, particularly lands, which sums under direction of law are applied to the needs of the government. 1

Taxes.—Taxes are of two kinds, per capita taxes and taxes upon property.

Per Capita Taxes.—A per capita tax of two dollars per year, known as a poll tax, is levied on every male inhabitant of the state, between the ages of 21 and 60, except paupers, insane persons and Indians. 2 2

A road tax of three dollars is also assessed annually from every able-bodied man above 21 years of age, and applied exclusively to the needs of the public highways and bridges. In case such tax assessed against any person is not paid, he must, in lieu thereof, perform one day's work, of eight hours, at any rea

1 Const. Mont., Art. XII; Cooley on Taxation; Desty on Taxation; Burroughs on Taxation; Cooley, Const. Limitations.

2 Political Code, 23,960.

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