The land within the districts is valued by the assessors with the object of fixing upon each property the tax to be levied. When the assessor of a district has completed his valuations and made a record of them, he must send a copy of the record to the auditor of public accounts, another to the commissioner of revenue for the district, and another must be filed and preserved in the office of the county clerk.
Coroner.
Appointed by the Governor upon the recommendation of the Circuit
Court. A Justice of the Peace may act as Coroner. Salary, fees.
Duties. To hold inquest over the dead bodies of those supposed to have been killed by violence; may act as sheriff in certain cases.
Every county must have at least one CORONER, but a county may have more than one, if the circuit court thinks it necessary. In such case the court recommends the appointment of a second coroner and nominates two persons for the office. The governor appoints one of them.
The business of the CORONER is to hold an INQUEST or inquiry into every case of death supposed to have been caused by violence. The coroner's inquest is conducted much after the manner of a jury trial. There is a jury of six persons, summoned by the sheriff or sergeant or constable, and sworn "to diligently inquire, and true presentment make, when, how, and by what means the person came by his death."
After witnesses have been examined and the whole case has been thoroughly investigated, the jury gives its verdict. If the jury should find that murder or assault was committed on the deceased, and should charge any person with the crime, the coroner issues his warrant for the arrest of the person, and if found he is arrested and held in prison until he is tried by a judge and jury.
QUESTIONS.
1. By whom are counties organized?
2. What is the advantage of a division of a State into counties?