Sec.2.  The electors of the several towns meet once a year for the election of town officers, and for certain other business purposes.  The electors of a town have power, at their annual town meetings, to order money to be raised for the support of the poor, for the building and repairing of bridges, and for other town purposes; to make regulations concerning fences; to fix the compensation of town officers in certain cases; and to perform such other duties as come within the usual powers of towns.  The powers of towns, however, are not precisely the same in all the states.

Sec.3.  Among the town officers elected at town meetings, are the following; not all of them, however, are elected in any one state:  One or more persons who have the general oversight and direction of town affairs, called by some name corresponding to the nature of their duties; a town clerk; one or more assessors; justices of the peace; overseers of highways; overseers of the poor; school officers; constables; a collector of taxes; a treasurer; fence-viewers; pound-keepers, &c.  In some states there are also sealers of weights and measures; persons to measure and inspect wood, lumber, bark, and other commodities.

Sec.4.  The officers first mentioned in the preceding section, are, in the New England states, called selectmen, of whom there are at least three, and may in no state be more than nine, in each town.  In a few states they are called trustees of townships, and are three in number.  In a few other states, there is in each town one such officer, called supervisor.  The powers and duties of these officers are more numerous in some states than in others.  They have power to lay out roads, and lay out and alter road districts; to do certain acts relating to roads, bridges, taxes, common schools, the support of the poor, &c.; and to examine and settle all demands against the town.  In some of the states, some of these duties are performed by other officers.

Sec.5.  The town-clerk keeps the records, books, and papers of the town.  He records in a book the proceedings of town meetings, the names of the persons elected, and such other papers as are required by law to be recorded.  In some states, deeds and other conveyances are required to be recorded by the clerks of towns.

[For a description of the duties of assessors and justices of the peace, see Assessment and Collection of Taxes, and Justices’ Courts.]

Sec.6.  For the repairing of highways, a town is divided by the proper officers into as many road districts as may be judged convenient; and a person residing in each district is chosen, called overseer or supervisor, or surveyor of highways, whose duty it is to see that the roads are repaired and kept in order in his district.  In some states a tax is laid and collected for this purpose; and each person 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.