ARTICLE 138.—­The territory of the State is for these purposes of government divided into districts, to which belong divisions and towns or villages.  Changes in the division of districts or wards take place according to Article 96.

ARTICLE 139.—­Each district is governed by a Landrost, assisted by such officials as shall be joined to him by the law.  The Commandants and Field-Cornets of the division are, as far as those purposes of government are concerned, under the orders of the aforesaid civil servants.

ARTICLE 140.—­District Council and town or village boards can be established where the population so desires.  At the head of each district is a Landrost, who is ex-officio chairman of the District Council, to be chosen by the burghers of the district, consisting of as many members as there are field-cornetcies.

ARTICLE 141.—­To the District Councils is entrusted the care of the public roads and other public works in the district, besides all other matters conferred on them by law.

ARTICLE 142.—­With the exception of the salaries fixed by law, all costs of the district board are borne by the district itself.  Yearly an estimate for that purpose composed of expenses and income is fixed by the District Council, and sent up to the Executive Council for ratification.  Each year similarly account is rendered for the past civil year, which is closed by the District Council, and sent up to the Executive Council for final ratification.

The District Council shall receive the ratification of the Volksraad beforehand before the raising of any tax.

ARTICLE 143.—­At the head of each town or village government recognized as such by the law stand a burgomaster and a council of six or eight members, according to the population.

All costs for the defraying of this local administration are borne by each place.  Before the raising of any tax by a town or village board the ratification of the law is requisite.

For the local estimate and accounts the same rules hold good as fixed in the preceding articles for those of a district.

ARTICLE 144.—­All publications are published in the Staats Courant and made public by the Field-Cornets in their divisions by calling the inhabitants of those divisions together.

ARTICLE 145.—­All officials are obliged to answer as soon as possible the official letters received by them, and to deal with their contents.

ARTICLE 146.—­The Field-Cornet shall keep an exact register of all new inhabitants who come in their division; of all changes or removals of the inhabitants elsewhere; of all deaths taking place among them; and of all male persons who have reached the age of sixteen years.

ARTICLE 147.—­All small traders who enter this territory shall not trade until they are provided with a license, which has been obtained at one of the Landrost’s offices, and signed by the Landrost.