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158.

Supervisors, Auditor and County Superintendent

of Schools.

The Board of Supervisors. The number of supervisors is three, five, or seven, at the option of the people of the county, and may be changed if the people wish. The number is not determined by population. They may be chosen by the votes of all electors in the county on the general ticket, or the county may be divided into supervisor districts, one for each member. In the former case, no two supervisors can be chosen from the same civil township. In the latter case, the electors of each district vote for one supervisor who is a resident of that district. Of course, election on a general ticket gives the better

chance of selecting the most efficient men, but sectional jealousy often demands electing by districts. Below is a map of Blackhawk County showing its seven supervisor districts.

BLACKHAWK COUNTY, IOWA

With Townships and Supervisor Districts.

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159. The Duties of the County Supervisors.These are similar to those of the township trustees, but more extensive. They are both legislative and executive in their powers.

(1.) Levying Taxes. They determine the amount of the tax to be raised for county purposes, and act

as a board of equalization of taxes between townships.

Township taxes

are

(2.) Board of Review. reported to the board of supervisors, and compared. When it is evident that one township has been assessed at a lower valuation than others, for instance at one-fifth of the real value of property, when the other townships have been assessed at one-fourth or one-third, the supervisors, as a board of equalization, raise the assessment of that township to make it equal with the rest. The supervisors may remit taxes of individuals on account of poverty, but they may not equalize between individuals, that being the duty of township trustees and city councils, and appeals from these bodies can be made only to the courts and within twenty days after their meeting as a board of equalization. Code, § 1373.

(3.) Canvassing Board.

The board of supervi

sors also canvass the election returns reported to them by the township trustees, and report the votes on State officers to the State board of canvassers, viz., the executive council (260).

(4.) The Poor. The county supervisors have charge of the poor-house, or poor-farm, and are the proper parties to whom appeal is made in behalf of those who are in destitute circumstances, and for whom the township trustees do not make suitable provision. The question of the right to county aid has been discussed in a previous chapter. (139).

(5.) Highways. The main roads used by the county and the bridges over streams crossed by these are constructed at the expense of the county, the money

being raised by a bridge tax. A tax of one mill is also allowed to provide for the care of the roads. When a main thoroughfare approaches a stream at a point not suitable for bridging, the private land along the bank of the stream may be condemned (see Right of Eminent Domain, 192) by the board of supervisors, and the road extended along the bank to a place more favorable for a bridge.

(6.) Finances. The finances of the county are in the hands of the supervisors, with certain restrictions prescribed by law. They approve all claims brought against the county, or, having examined into the case, decline to allow the bill. Claims which are allowed are paid by the county treasurer on an order or warrant signed by the auditor.

The regular meetings of the board of supervisors are held on the first Monday in January, April, June, and September, also the first Monday after the general election in November. Soon after each meeting of this board, a report is made in the county papers. These reports sometimes contain very instructive reading for students of civil government. The compensation of the supervisors is a per diem and mileage.

160. The Public Buildings.-These may be such as the people of the county authorize. Provision must naturally be made for a jail, court-house, and county offices. In some counties these are combined in one, or in others, as Buchanan County, there are three. These buildings are under the control of the board of supervisors, who let contracts for their erection, unless the expense is over five thousand dollars,

in which case the approval of the electors of the county must be secured. The grounds on which the county buildings stand are also under the control of the supervisors, and they may purchase sites for county buildings without referring the matter to the electors, unless the expense exceeds two thousand dollars.

161. The County Auditor. The county auditor acts as clerk of the board of supervisors, recording the proceedings of their meetings, and publishing the same in the leading county papers. He acts as general accountant and signs all warrants on the treasurer for the payment of claims approved by the board of supervisors. He furnishes the ballots and two pollbooks for each election precinct, and afterwards receives from the clerk (141) the returns of elections, including the abstract of votes cast for each candidate, one of the poll-books, and the ballots themselves strung on a wire, the ends of which are twisted together and sealed. These votes are preserved for six months, the time allowed by law for contesting an election. He furnishes also to each assessor in the county two assessor's books, in which are to be recorded the various taxes due from each tax-payer, and a list of all able-bodied men between the ages of eighteen and forty-five (145). After these books have been filled out by the assessors and corrected by the boards of equalization, one of them is returned to the auditor, and he prepares the tax lists for the county treasurer. The county auditor has charge of the permanent school fund for his county, and loans the same, apportioning the accruing interest among the school districts on the basis of school population,

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