ses, makes proclamation of all elections,
summons jurors, and ministers to the courts of his county. In States
having no county jailer, the sheriff has charge of the prisons and
prisoners, and is responsible for their safe-keeping. When persons
refuse to pay their taxes, he seizes and sells enough property to pay
the sum assessed; and in some States he is the collector of all State
and county revenue.

COUNTY TREASURER.--The duties of the treasurer are indicated by the
title of his office. He receives all county taxes, licenses, and other
money paid into the county treasury. In most States he is custodian of
the county's financial records, and of the tax-collector's books, and
in others he collects all the taxes assessed in the county. He gives
bond for the faithful performance of his duties, and pays out funds
upon the warrant of the county commissioners. In most States having no
county treasurer, the sheriff is keeper of the public money.

AUDITOR.--The auditor is the guardian of the county's financial
interests. He examines the books and papers of officers who receive or
disburse county funds; keeps a record of receipts and expenditures;
draws all warrants for the payment of public money; and publishes a
report of the county's financial transactions. In some States he
receives the assessor's returns, apportions taxes among the people, and
prepares the tax-collector's duplicate list. In States having no
county auditor, these duties are performed by other officers.

COUNTY CLERK, OR COMMON PLEAS CLERK.--The county clerk, or common pleas
clerk, is the recording officer of the county court, or probate court,
and in some States of the circuit court. He issues writs, preserves
papers, and records judgments. In many States he issues licenses,
preserves election returns, and records wills, deeds, mortgages, and
other important papers.

RECORDER, OR REGISTER.--In many States the county has a recorder, or
register, instead of the county clerk, and in some States it has both.
The recorder, or register, makes a record in books kept for that
purpose, of wills, deeds, mortgages, village plats, and powers of
attorney. Some of these instruments must be recorded in order to make
them valid in law. In some States having no recorder, these duties are
performed by the township clerk, and in others by the county clerk.

SURVEYOR.--The county surveyor, or engineer, surveys tracts of land to
locate lines, determine areas,