ge of county roads and bridges, county
buildings and other county property, and the care of the county poor.
Through the commissioners the county exercises the usual corporate powers.

Recording Officer.--The recording officer of the county is called in some
states the county auditor, in others the recorder, and in others the
county clerk. As we would expect, he is secretary of the board of
commissioners and the custodian of county papers; and all orders upon the
treasurer are issued by him. The auditor is also bookkeeper for the
county, that is, he keeps an account of the money received and paid out by
the county treasurer.

In Minnesota and some other states, he computes all the taxes for the
county, [Footnote: In some states, among them Wisconsin, this computation
is performed by the several town clerks, and the moneys are collected by
the town treasurers.] and makes the tax-lists, showing in books provided
for the purpose just how much the tax is on each piece of real estate and
on personal property. These books he turns over to the county treasurer to
be used in collecting the taxes.

Treasurer.--The county treasurer is, in some states, one of the most
important officers. He is the great financial agent, collecting all the
taxes paid by the people for school, town, village, city, county and state
purposes, except assessments for city sidewalks and street grading. Great
care must, therefore, be taken to guard the public money. The precautions
serve as a check upon weak or dishonest officials, while right-minded ones
welcome them as keeping their good name above suspicion. As a type, the
precautions taken in Minnesota are given, to-wit:

1. The selection of an honest man for the office, so far as possible, is a
prime consideration.

2. The treasurer must give a bond for such amount as the county
commissioners direct.

3. He shall pay out money only upon the order of proper authority.
[Footnote: Moneys belonging to school district, town, village, or city,
are paid on the warrant of the county auditor; county money, on the order
of the county commissioners, signed by the chairman and attested by the
county auditor; state money, on the draft of the state auditor in favor of
the state treasurer.] This order signed by the payee is the treasurer's
receipt or voucher.

4. He shall keep his books so as to show the amount received and paid on
account of separate and distinct funds or appropriations, which he shall
exh