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 when the latter is disqualified or absent from the county.
County Surveyor.--The county surveyor makes surveys of county and district lines, and such other surveys as are required by the Comptroller-General.
CITIES AND TOWNS.--Where the necessity demands it in very thickly populated districts, and where the county government would be inadequate for the requirements of the community, local governments are established, which are termed municipal corporations.
Such corporations are chartered by the General Assembly, and the form of government of each municipality is prescribed in the act creating it. No distinction is drawn in Georgia between towns and cities.
The form of the municipal government conforms to a large extent to that of the State government, the legislative power being delegated to a council or board of aldermen, the executive to the mayor, and the judicial to a recorder, or some one performing the duties usually given to this officer.
The council is composed of the mayor and a number of councilmen. They are elected by the voters, usually for a term of one or two years. The councilmen in some places are elected from various city wards; in others they are elected by the town or city at large. In some cities the recorder is elected by the council, and in some he is elected by the people. In some the mayor performs the duties of the recorder.