The licenses are issued or given out by commissioners of the revenue, and a certain sum must be paid for each, the money received being part of the public income or revenue for paying the expenses of government.  Licenses are granted for a certain time.  Many are granted for a year, and some for only a number of months or weeks or days.  When the time specified in the license (which is a written or printed paper) expires, a new license must be obtained and another payment made.

It is the duty of the commissioner of the revenue to register (record) the births and deaths in his district.  At the time that he ascertains the personal property in his district which is to be taxed, he must ascertain the births and deaths that have occurred during the past year, and enter or write the particulars in books kept by him for the purpose.  He must write the name and date of birth of every child, and the name, address, and occupation of the father; and he must enter the name and place of birth, and the names of the parents, of any person who has died.

It is also the duty of the commissioner of revenue to report to the commonwealth’s attorney any violation of the revenue or penal laws of which he may have knowledge.

The number of commissioners of revenue is not the same in all the counties.  A great many of the counties have four each, and some have less.  In counties having more than one, each commissioner has a district for himself.

Superintendent of the Poor.

Appointed by the Circuit Judge, on the recommendation of the Board of Supervisors, for a term of four years; must reside in the county or city for which he is elected.  Salary, not to exceed $400.

Duties.  Shall have charge of the Poor-house, receive and care for the paupers sent to him by the Overseers of the Poor; receive and disburse, under the direction of the Board of Supervisors, the poor levy; make an annual report to the Board of Supervisors.

In every county there is a poor-house, usually having a farm annexed, and in it paupers are received and cared for at the public expense.  A. Pauper is a poor person who has no means of living and is supported in a public or charitable institution.  (For overseer of the poor, see under District Organization.)

The poor levy is the tax annually levied for the support of the poor-house.  This levy is made by the Board of Supervisors (which see), and the amount collected is received and disbursed—­that is, expended—­by the superintendent of the poor for the purpose for which it is intended.

The superintendent must make a report annually to the Board of Supervisors.  This means that he must make a statement for the board once every year, showing the number of paupers provided for during the year, giving the name of each and how long supported, and also showing the total amount of money expended, the work done on the farm, the crops raised, and other information and particulars relating to the management of the institution.