ared these municipalities completely
independent in the management of their own affairs, placing the
administrative authority, with the power of taxation and the
disbursement of revenues in the hands of the taxpayers and
householders, so that they could not be coerced by the national
government, if there ever was any disposition in that direction.

This authority is exercised through a council called a "bystyre,"
composed of from twelve to forty-eight members, according to the
population of the parish, who are elected for terms of three years,
and serve gratuitously. The council elects from its own number a
chairman who is the head of the whole municipal organization, and is
known as an _ordfoerer_. He corresponds to the German burgomaster and
the mayor of the American city.

In addition to the popular council there is a magistrate representing
the royal government, who, with the consent of the council, may be
admitted to their deliberations, but is not allowed to vote. He
is also ex-officio a member and often chairman of the municipal
departments or commissions, such as the board of public works,
the school board, the harbor commission. In this way he becomes a
connecting link between the national authority at Christiania and the
municipal councils throughout the kingdom, because certain measures of
local interest are subject to restrictions by the national parliament,
particularly those involving finances.

Under the direction of the council are permanent executive departments
similar to those found in the United States, pertaining to public
highways, the public buildings, the public health, the relief of the
poor, the fire department, police department, etc. These in every case
are managed by permanent officials under the supervision of committees
of the council. Every year a budget is made up of the income and
expenditures expected; each department being permitted to submit its
own estimates, which are approved or amended by the council, and the
amount is raised by taxation of houses, lands, personal property,
and incomes, with fees for licenses to transact business. The entire
system of local taxation is similar to our own, and the methods of
assessment are the same. In order to meet the expense of unusual
undertakings for the benefit of the municipality, such as waterworks,
tramways, docks, etc., funds are raised in the usual manner by
the issue of interest bearing bonds, which are usually in small
denominatio