Studies in Civics

by J. T. McCleary

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 exhibit in separate accounts.

5. The books must be balanced at the close of each day.

6. When any money is paid to the county treasurer, excepting that paid on taxes charged on duplicate, the treasurer shall give, to the person paying the same, duplicate receipts therefor, one of which such persons shall forthwith deposit with the county auditor, in order that the county treasurer may be charged with the amount thereof.

7. The county auditor, the chairman of the board of county commissioners, and the clerk of the district court, acting as an auditing board, carefully examine at least three times a year the accounts, books and vouchers of the county treasurer, and count the money in the treasury.

8. The state examiner makes a similar examination at least once a year. No notice is given in either case.

9. As security against robbers, the money in the possession of the county treasurer must be deposited on or before the first of every month in one or more banks. The banks are designated by the auditing board, and must give bonds for twice the amount to be deposited.

Register of Deeds.—Without hope of reward no one would work. To encourage frugality, people must be reasonably secure in the possession of their savings. One of the things for which a person strives is a home. Therefore, great care is taken to render a person who has bought a home, or other landed property, secure in its possession. Among the means employed are these: 1. The purchaser is given a written title to the land. This is called a deed. 2. In order that any person may find out who owns the land, thus preventing a person reputed to own it from selling it, or the owner from selling to several persons, a copy of the deed is made by a competent and responsible public officer in a book which is kept for that purpose and which is open to public inspection. This is called registering the deed, and the officer is called the register of deeds. [Footnote: Incidentally this officer records other instruments, such as official bonds, official oaths, etc.] The register may have assistants, if necessary, he being responsible for their work.

Judge of Probate.—But not only should a person enjoy the fruit of his labors while living, he should also be able to feel that at his death his property shall descend to his family or others whom he loves. Many persons before they die make a written statement, telling how they wish their property disposed of. This written statement is called a will or testament. Some who are possessed of property die without making a will. They are said to die intestate. To see that the provisions of wills, if any be made, are complied with, and, in case no will is made, to make sure that the property comes into possession of those best entitled to it, is the important and wellnigh sacred duty of an officer called the judge of probate. If no one is named in the will to look after the education and property of minor heirs, the judge of probate may appoint a guardian. The appointee must give bonds for the faithful discharge of his duty. [Footnote: see chapter VII.] Incidentally it is made the duty of the judge of probate to appoint guardians for any persons needing them, such as insane persons, spendthrifts, and the like. He seems to be the friend of the weak.