n assessed
may perform labor or furnish materials to the amount of his tax. In
other states, road taxes are assessed upon the citizens in days' labor,
according to the value of their property; every man, however, being
first assessed one day for his head, which is called a _poll-tax_.
Persons not wishing to labor, may pay an equivalent in money, which is
called _commuting_.

Sec.7. _Overseers of the poor_ provide for the support of the poor
belonging to the town who need relief, and have no near relations who
are able to support them. In some states there is in each county a
poor-house, to which the poor of the several towns are sent to be
provided for; the expense to be charged to the towns to which such poor
persons belonged.

Sec.8. The principal duties of a _constable_ are, to serve all processes
issued by justices of the peace in suits at law for collecting debts,
and for arresting persons charged with crimes. The business of a
constable in executing the orders of a justice of the peace, is similar
to that of a sheriff in relation to the county courts.

Sec.9. The town _treasurer_ receives all moneys belonging to the town, and
pays them out as they may be wanted for town-purposes; and accounts
yearly to the proper officers. The office of town treasurer does not
exist in all the states.

Sec.10. The duties of _fence-viewers_ relate chiefly to the settling of
disputes between the owners of adjoining lands concerning division
fences, the examining or viewing of fences when damage has been done by
trespassing animals; and the estimating of damages in such cases.

Sec.11. The town _sealer_ keeps correct copies of the standard of weights
and measures established by the state. Standard copies are furnished by
the state sealer to each county sealer, at the expense of the county,
and the county sealer furnishes each town sealer a copy at the expense
of the town. The town sealer compares the weights and measures brought
to him with the copy in his possession, and sees that they are made to
agree with it, and seals and marks them. A person selling by a weight or
measure that does not agree with the standard, is liable to the
purchaser for damages--generally to several times the amount of the
injury.

For a particular description of the duties of town officers, reference
must be had to the laws of the several states.

Chapter XVI.

Incorporation and Government of Cities, Villages, &c.

Sec.1. Cities and i