A registrar is an officer who registers or enters in books kept for the purpose the names of all persons in his district who are entitled to vote.  He must be at his voting place on the second Tuesday in each year to register all qualified voters who shall apply to be registered, and ten days previous to the November elections he must sit one day to amend, and correct the list where necessary, and to register qualified voters not previously registered.

Judges of election have already been mentioned and some of their duties explained. (See page 14, also under Secretary of the Commonwealth, page 32, and under Board of State Canvassers, page 43, for manner of receiving and dealing with election returns)

Board of Supervisors.

Composed of the Supervisors of the several magisterial districts of the county.  Salary, $3 per day and mileage.  The County Clerk is the clerk of the Board.

Duties.  Shall audit the accounts of the county, and issue warrants in payment of claims; shall settle with the county officers, and take the necessary steps to secure a satisfactory exhibit and settlement of the affairs of the county; examine the books of the Commissioner of the Revenue; fix and order county levies and capitation tax; raise money for county expenses; represent the county; have the care of the county property and the management of the business and concerns of the county in all cases not otherwise provided for.

For supervisors of magisterial districts, see under district organization.

The accounts of the county are the statements of public moneys received and expended by county officers.  All such statements must be audited by the Board of Supervisors.  An exhibit is a paper showing or proving the correctness of money accounts, such as a voucher or a receipt.  A capitation tax is a tax on persons (from Latin caput, the head).  A capitation tax is levied on all male persons over the age of twenty-one.  The Board of Supervisors represents the county in all public matters, as in any action at law taken for or against the county, and it has the care and control generally of the public property, and the direction of the public business affairs of the county.

Assessors.

Appointed for a term of four years; number same as the number of Commissioners of the Revenue; must be a resident of the district for which he is appointed.  Salary, $2 for each day he is necessarily employed.

Duties.  Examine, immediately after appointment, all the lands and lots, with the improvements thereon, within their respective counties, districts, and corporations, and ascertain and assess the cash value thereof.

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.