er, who
disburses it only upon warrants issued by the ordinary or board of
county commissioners.

_Tax Receiver_.--It is the duty of the tax receiver to secure from
each taxpayer, under oath, a statement of the character and amount
of his taxable property. Three digests are prepared from the full
returns made to the tax receiver, who must furnish one to the
Comptroller-General, the tax collector, and the ordinary.

_Tax Collector_.--It is the duty of the tax collector to collect all
taxes due the State and county, and to pay the same over to the
Comptroller-General and County Treasurer, the portion due the State
going to the Comptroller-General. He is to search out and ascertain as
far as possible all poll and professional taxes due and unpaid, and all
taxable property not found in the digest, and to assess the same and
collect thereon a double tax. He also issues against all defaulters,
executions, which are placed with the proper officials for collection.

_Road Commissioners_.--Each county is arranged into road districts in
order that the labor and expense may be divided as equally as possible
throughout the county. Three commissioners are appointed in every
district for a term of two years, and are excused only for providential
causes; but while serving they are exempt from jury, militia, and other
road duty.

All male residents of the State between the ages of sixteen and fifty
years are subject to work on the public roads, with the exception of
preachers, cripples, and employees of the Insane Asylum, and the like.
No person, however, is required to work for a longer time than fifteen
days in the year, or for a longer time than five days in succession.
The commissioners have the power to fine or imprison defaulters.
Counties may, however, adopt an alternative plan for working the roads:
in such counties a special tax is levied on property, the proceeds of
which are spent on the roads, and able-bodied men between eighteen and
fifty years of age are subject to road duty for not more than five days
each year, or they may pay a small commutation tax instead.

CORONER.--The principal duty of the coroner is to hold inquests, with a
jury composed of six electors, over the bodies of all persons who have
died suddenly and under suspicious circumstances. Upon the verdict of
the jury, the coroner may commit to prison, to await trial, any person
found guilty of homicide. The coroner is also _ex-officio_ sheriff
whe