Recording Officer.—­The recording officer of the county is called in some states the county auditor, in others the recorder, and in others the county clerk.  As we would expect, he is secretary of the board of commissioners and the custodian of county papers; and all orders upon the treasurer are issued by him.  The auditor is also bookkeeper for the county, that is, he keeps an account of the money received and paid out by the county treasurer.

In Minnesota and some other states, he computes all the taxes for the county, [Footnote:  In some states, among them Wisconsin, this computation is performed by the several town clerks, and the moneys are collected by the town treasurers.] and makes the tax-lists, showing in books provided for the purpose just how much the tax is on each piece of real estate and on personal property.  These books he turns over to the county treasurer to be used in collecting the taxes.

Treasurer.—­The county treasurer is, in some states, one of the most important officers.  He is the great financial agent, collecting all the taxes paid by the people for school, town, village, city, county and state purposes, except assessments for city sidewalks and street grading.  Great care must, therefore, be taken to guard the public money.  The precautions serve as a check upon weak or dishonest officials, while right-minded ones welcome them as keeping their good name above suspicion.  As a type, the precautions taken in Minnesota are given, to-wit: 

1.  The selection of an honest man for the office, so far as possible, is a prime consideration.

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.