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COUNTERFEITING LETTERS—

punishment for obtaining money, goods, &c., by means of.. 717

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and bridges in repair......

271

may be prosecuted by citizens who have been hindered in
the exercise of their rights.....

731

liable, where buildings, &c., are destroyed by a mob.......... 731
County Commissioners may recover from offenders, dam-
ages paid by......

732

COUNTY AUDITOR-

to be appointed by Governor....

98

returns of property to be made to...
merchants to make returns to.......

49

manufacturers to make returns to.......

officers of certain corporations to make returns to................

to examine books of a bank when returns are not made to
him.....

powers of, to enforce returns from banks, &c...

duties of, in case no return is made, &c..........

to ascertain value of property of persons who make no re-

turns........

has power to examine persons as to their property....
to make lists of persons to whom forms are delivered..
to make lists of property owners, &c.......

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48

50

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60

60

60

61

61

63

63

........

to make list of real property not before listed, &c........
to state amount that should be added to list of tax payer,
form of oath to be taken by......................

to ascertain names of persons commencing business after
July first in each year.....

penalty for failure to report commencement of business to
County Auditor...........

to make plats of each lot of real property, &c.......
may enter and examine buildings......

63

65, 66

to make tabular returns of property owners.

to keep list of real estate exempt from taxation...
member of Board of Equalization.....

.67, 69

to make returns of real property to State Auditor and
County Commissioners..

to lay valuation of property before Board of Equaliza-
tion......

to keep a journal of proceedings...

to rate property as directed by Board of Equalization...... 70
to make schedule of taxable property..

to make copy for County Treasurer.

to determine tax rates...

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72

72

COUNTY AUDITOR-

to enter taxes on retained duplicates...

may correct omissions.......

may examine persons and corporations suspected of making
false returns....

person refusing to appear, &c., to be deemed guilty of cou-
tempt......

may adjourn examinations

expenses of examination, how paid........

to add penalty to value of personal property not properly

returned...

to add penalty for failure to make returns....

to receive returns from persons sick or absent..
to correct valuation of real property.....

to keep a record of conveyances..

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73

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to transmit abstract to Auditor of State.....

to attend his office when, to make settlement with Trea-

surer.....

to ascertain amount collected by Treasurer for taxes, &c...
may appoint assistants...

pay of assistants....

office of, to be open when, for returns...................

to make delinquent list.

..78,

to compare delinquent list with County Treasurer's dupli-

cate.....

to advertise delinquent property for sale..

to publish delinquent list, &c....

to certify correctness of delinquent list.................
when to purchase delinquent lands.....

to attend delinquent land sales........

to forward copy of record of sales to State Auditor, &c...
to distribute proceeds of delinquent land sales..

to publish omissions in delinquent lists with the list of
succeeding year..................

86

87

87
87

87

to give certificate of purchase at delinquent land sales.....
to publish notice of redemption of delinquent lands........
to designate lands forfeited to State........
to keep forfeited land record.................

87

89

91

91

to make deeds of land subsequently set off to another
County.......

91

91

91

91

to transfer real estate sold to name of purchaser..
may make deed, if certificate be lost.......

to keep minute of deeds....

to answer inquiries propounded him by State Auditor...... 94
to be allowed counsel fees, &c., in case of prosecution..
punishment of, for neglect of duty......

authorized to administer oaths..

to be one of Board of Jury Commissioners...

County Commissioners to furnish office for, &c..

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to fix time for beginning and ending of school year......... 248

COUNTY BUILDINGS

exempt from taxation......

46

COUNTY COMMISSIONERS-

election of................

term of office of

vacancies in office of, how filled.....

to make annual report to General Assembly....

action for recovery of penalty for failing to report, &c., to
be in the name of the...

.38, 146
155

...

!.38, 155

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65

to be members of Board of Equalization.
may direct County Treasurer to collect militia fines......
commanders of regiments to report delinquents to..
to give names of delinquents to County Auditor...
to publish notice of completion of enrollment for military
duty

...67, 69

100

100

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not to draw orders on Treasury until monthly return of

not to draw orders on Treasury unless he has funds..

147

... 147

to inform Treasurer of orders drawn by them................
not to purchase orders drawn on County Treasurer for less

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to apportion tax among towns and wards of their County, 148

to raise money for repairing, &c., public buildings..

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to assess taxes upon last State valuation

148

to make out a tax bill for County purposes, with warrant

to Treasurer to collect.......

148

COUNTY COMMISSIONERS—

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....... 148

to purchase lands, &c., for support of the poor.....
may borrow money, when authorized by General Assem-

bly, for purchase of buildings for use of poor, &c........ 149
may sell or lease real estate belonging to County.........
to make orders concerning County property.....

to approve, &c., official bonds of all County officers.......
may require County officers to make reports....

149

149

149

149

.149,265, 268

to appoint Special Commissioners to lay out highways..149, 254
to divide Counties into highway districts....
to appoint Surveyors of Highways....

.149, 265, 268

to assess taxes annually for repair of highways and
bridges.....

149, 268

to make out tax bill for each Highway Surveyor ...149, 268
to give Highway Surveyors warrants to collect tax....150, 269
to provide for payment of Special Commissioners..

150

special meetings of Board of, may be called by the Chair-

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accounts presented to Boards of, to be numbered and en-
tered......

151

annual meeting of Boards of, when to be held....
notice of annual meeting of, to be given by Clerk.

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may refuse to audit accounts not made out properly........ 152
to publish accounts audited and allowed.....

152

pay of.....

154

number of days for which payment is allowed............
not to vote for extra allowances to salaried officers......
penalty for voting extra allowances to salaried officers.
penalty for refusal of, to perform their duties........................
to make up annual estimates for Comptroller General..154, 155
to furnish County Auditor and Treasurer office room and
necessary furniture...

to provide medical aid for indigent sick.

155

155, 220

to provide hospital accommodations for indigent sick..155, 221
to appoint physicians to hospitals for indigent sick....155, 221
to provide rooms for Courts in certain cases..

154

154

154

154

156

to report to General Assembly all accounts chargeable to
their Counties, &c........

156

penalty for failure to report.......

156

Clerk of Court to furnish certificates of liens to, in certain

cases..

183

to request Attorney General and Solicitors to sue Clerk of
Court for fines and forfeitures in certain cases....................183, 184
to file receipt for books, &c., transferred by Clerk of Court
to his successor...

184

to provide Register of Mesne Conveyances with a book
for recording bonds of County officers........

215

COUNTY COMMISSIONERS-

to provide poor houses and farms

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216, 217

to be Overseers of County Poor Houses and Farms..........
to appoint Superintendent of Poor House and Farm and
necessary assistants................

217

217

to provide employment for inmates of poor house..
to dispose of products, &c., of poor farm

217

217

to appropriate proceeds of sales of products of poor farm
to the support of the poor......

217

to appoint Overseers of the Poor...........

217

may commit paupers to poor house, in case Overseers of
the Poor neglect so to do..

218

may establish additional poor farm....

219

mav order certain relatives of poor persons to support
them......

221

may demand legacies, &c., given for the use of the poor... 221
may prosecute to recover legacies, &c., given for the use

to proceed on official bond of Highway Surveyors for
their neglect of duty, &c......

of the poor..................

may bind out poor children as apprentices.

221

221

may bind out to service illegitimate pauper children...221, 222
may cause, by warrant, illegitimate pauper children to be
brought before them......

moneys due on recognizances, &c., for maintenance of ille-
gitimate children to be paid to, for benefit of such
children......

may send pauper lunatics to Asylum....

to cause roads to be of prescribed width.
to take charge of roads in incorporated towns, &c., in cer-
tain cases....

222

222

222, 379

265

267

271

powers of, in connection with navigable streams, &c........ 274
may employ ordinary road labor in repairing bridges be-
tween Counties....

274

may appoint Special Commissioners to open new channels
for water courses, &c........

275

to keep State Road in order.............

292

notes taken on sales of estrays to be delivered to................

385

to surrender notes taken on sale of estrays to lawful claim-
ant, &c.......

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may make additions to, or alterations in, Court House or
jails.....

760

may bring suits in name of County against rioters, and
officers failing to perform their duty......

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