whatever is necessary to ascertain the true value of any piece of real estate in his county. Before the first Monday of September biennially, he must file with the county clerk a complete list of the lands of the county, with the name of the owner of each tract, and its value. The United States lands and the state lands are not assessed. Why not, do you suppose? The assessor is sworn to assess the real estate at its real value, and not at what it would bring at a forced sale.

Where Assessed. Real property is assessed in the county where it is situated. By a fiction of the law personal property is presumed to accompany its owner, and is therefore assessed in the county and state of his residence.

Compensation. The assessor receives $0.25 for each name listed. All the property in one county belonging to the same person is entered under one name. If the owner of real property is a non-resident, or unknown, $1 may be charged. The state pays one half of the assessor's fees, and the county the rest.

What is real estate? Give illustrations. What is personal property? Give illustrations. To which class does a house belong? The furniture in the house? A tree growing? A tree after it has been severed and cut into cord wood.

Board of Equalization. In each county there is what is known as the board of equalization. It is composed of three freeholders of the county, appointed by the governor, for two years. The board meets on the second Monday of September, annually. Its work is to equalize the values of property, that is, to correct any errors of the assessor in respect to valuations. This board may either increase or decrease the assessed valu

ation of any property as returned by the assessor. Any property holder has a right to appear and show why the assessment of his property should be reduced. Then, if he is aggrieved at the board's decision, he may appeal to the county court, thence to the higher courts. The members receive $3 per day for the time they actually serve.

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Treasurer Bond. The county treasurer must execute a bond to the state which shall exceed by one fourth the amount of money that comes into his custody in any one year.

Duties. He receives the county's funds, and disburses them upon the warrants of the county court. He must, also, on the first Monday of July, annually, make a full settlement with the county court of all the moneys that have come into his hands. He is custodian of the school funds, and pays them out on warrants drawn by the various school boards.

Compensation. The treasurer's compensation is derived from commissions as follows: (1) On all sums less than $1000, four per cent, and on sums exceeding $1000, two per cent. (2) Two per cent of the aggregate amount of school funds coming into his possession each year.

Deputy. The treasurer may appoint one deputy, for whose official acts he is responsible.

Coroner - Bond.

The coroner must give a bond to the state for $5000, pledging the conscientious performance of his duties.

Duties. It is his duty, whenever a dead body is found, or when a person dies from the violence of another, to summon a jury for the purpose of investigating the cause of the death. He must file his report

of such investigation with the circuit clerk. If the jury finds the death to be the result of the violence of any person, other than the deceased, he must bind such person over to await the action of the grand jury. The coroner is, also, a conservator of the peace within his county, and in case of the disability of the sheriff, discharges the duties of that office.

Compensation.

His compensation is derived from fees fixed by law, varying from $3 for examining a dead body to $0.05 a mile for each mile traveled in arresting and committing anybody.

Clerk - Bond. The county clerk guarantees his faithful discharge of the duties of his office by giving a bond to the state. (In counties containing a population of less than 15000 the circuit clerk is ex officio clerk and recorder. Where the population exceeds 15000 the people elect a county clerk, who is ex officio clerk of the county and probate courts.)

Duties. It is the duty of the county clerk to furnish the assessor with a list of the tracts of land, with names of owners; to supply the collector with a list of those assessed, with the amount of tax opposite each name; to issue marriage licenses, as well as licenses to peddlers, auctioneers, circuses, and to vendors of ardent and vinous liquors; to make and preserve a record of the proceedings of the county and probate courts; to furnish to the prosecuting attorney at each session of the circuit court a statement of all the deficits of constables and other collecting officers, on account of fines, penalties, and forfeitures, and to perform various other acts required by law.

Compensation. The clerk's compensation is derived. from fees ranging from $3 for furnishing the auditor

with an abstract of tax books to $0.05 per tract for furnishing a copy of delinquent lands to the printer. This is one of the best paying offices of the county.

Recorder. The circuit clerk is ex officio recorder, and gives bond for the proper performance of the duties of this office.

Duties. He records, in books kept for such purposes, all deeds, mortgages, bonds, deeds of trust, marriage contracts, and certificates. He must index all such records, and keep them open to public inspection.

What is the object of having such instruments recorded? Why should they be open to public inspection? Compensation. For his services he receives fees. The cost of having the ordinary deed recorded is $1.75. Collector. (See Sheriff).

Surveyor Bond.

The surveyor gives a bond of not less than $1,000 as a guaranty of rectitude in official conduct.

Duties. It is his duty to survey such lands in the county as he may be employed to survey either by individuals or by the county court. He establishes 66 corners and makes a record of his surveys.

Salary. He receives $5 per day for services performed, together with certain other fees fixed by law. County Examiner. (See School District.)

JUDICIAL DEPARTMENT.

County and Probate Judge. The judicial department is vested in one county and probate judge. The county and probate courts are separate and distinct, but one judge attends to the business of both offices. The sheriff and the county clerk are officers of the courts.

Election and Qualifications. The county and probatę

judge is elected by the people for two years. He must be 25 years of age, a man of upright character, a resident of the state two years before his election and of the county at the time of his election, and must possess a good business education. He is not required to be

educated in the law.

Jurisdiction. (1) The county court has original jurisdiction over matters relating to county taxes, roads, bridges, ferries, paupers, vagrants, and the disbursement of money for county purposes. (2) The probate court has jurisdiction over matters pertaining to probating of wills of the estates of deceased persons, to executors, administrators, minors, and insane persons.

Duties. It will be seen that the duties imposed on the county and probate judge are many, and of vital importance to the people generally. It is within the discretion of the county judge to have county bonds issued, purchased, and canceled. He builds courthouses, jails, poorhouses, bridges, and roads; in conjunction with the justices of the peace of the county he levies taxes; he provides for the confinement, discipline, and employment of county convicts; looks after the paupers, and performs innumerable other duties.

In addition to his public obligations as probate judge he is ex officio guardian of widows, orphans, minors, and the insane, and protects them from those who stand ready to prey upon their property.

No other officer, national, state, or county, stands as close to the welfare of the people as does our county and probate judge. He controls almost absolutely the county coffers, and protects many private purses. is of the utmost importance that this office be filled by a man of wisdom, integrity, and business ability. It

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