LOCAL GOVERNMENT AND TAXATION 21 



treasurer. In one particular instance these two offices were further 

 combined with identical offices for the school district, and at the 

 same time the official concerned kept an account of all trust funds. 

 This official is a retired business man who, taking much pride in his 

 work, initiated excellent schemes for recording and filing town rec- 

 ords. 



During the survey the occupations of six leading officials, in- 

 cluding the three selectmen, town clerk, treasurer, and tax collector, 

 were obtained for more than 100 towns. Almost every imaginable 

 occupation for a rural community was enumerated. The following 

 listing includes each occupation which comprised over five percent 

 of the total : 



Selectmen: 55% farmers Treasurers: 28% farmers 



8% laborers 25% housewives 



8% retired 

 Clerks: 26% housewives 



20% farmers Collectors: 38% farmers 



7% retired 15% housewives 



7%' storekeepers 8% laborers 



6% insurance agents 6% retired 



This distribution is not offered as one of any particular concern in 

 view of the fact that these are all rural towns, but rather as a matter 

 of illustrating the farmers' participation in community affairs. When 

 one wishes to consult leading selectmen, even in towns with a siza- 

 ble business section, he is frequently directed to the country. It is 

 of some interest that the relative importance of farmers is exceeded 

 only by houswives in the case of town clerks, many of whom are 

 farm women. The offices of treasurer and tax collector are also fre- 

 quently filled by women. Many of these women obtain positions as a 

 result of their having assisted their husbands with the work during 

 previous years. At the time of this survey at least three women 

 were officiating as selectmen. 



Powers and Duties of Principal Officers 



Unlike other town officials, the three supervisors of the check list, 

 commonly called the board of s,upervisors, and the moderator are 

 elected for a period of two years at the biennial election in November. 

 The moderator is recjuired by law to preside over town meetings, and 

 is required by the constitution to govern biennial elections and re- 

 ceive the votes of the inhabitants. Vacancy in this office is filled by 

 supervisors of the check list, and a vacancy in the office of supervisor 

 is filled by appointment by the remainder of the board. The super- 

 visors are responsible for making an alphabetical list (check list) of 

 all legal voters in the town and for posting such check lists 14 days 

 before each annual town meeting and before the biennial election. 

 Public laws further provide for the manner in which sujiervisors shall 

 determine the qualifications of applicants, and the manner in which 

 they shall hold hearings and sessions for correction of the check list. 

 The supervisors, with the check list, are required to attend all meet- 

 ings at which a check list is to be used. 



