LOCAL GOVERNMENT AND TAXATION 23 



periods totaling as many as 50 years. In some instances, the office 

 has been retained in the family for two or more generations. 



Auditors are required to examine the accounts of selectmen, 

 treasurer, town clerk, collector of taxes, and any other officer or agent 

 handling funds of the town, and to report to the town the results of 

 their audit. 



The tax collector is granted the powers of a constable for the 

 purpose of collecting the taxes committed to him by the selectmen, 

 and it is his duty to collect these taxes in accordance with public 

 laws, and to pay to the town treasurer all money collected. Laws 

 provide the authority and procedure for distraint, and for the sale 

 of property for delinquent taxes, necessarily a technical and painstak- 

 ing procedure. The discharge of their duties in a manner other than 

 that specifically prescribed by public laws has led to perplexing prob- 

 lems in many towns, the result of which has been a closer supervi- 

 sion by the state tax commission. 



Towns are granted permission to receive and to hold in trust 

 gifts, legacies, and devices made to them for public purposes. These 

 funds are administered by a board of three trustees, who have com- 

 plete custody of them. They are required to keep a record of such 

 trusts in a record book opened to public inspection. Each town must 

 pay over to the trustees the full amount of its trust funds. 



The highway agent functions under the direction of the select- 

 men, and has charge of the construction and repair of all town high- 

 ways and bridges. An alternative plan permits the selectmen to 

 divide the town into road districts and then appoint an agent or sur- 

 veyor for each. Highway agents are authorized to employ the neces- 

 sary personnel, and equipment, and purchase materials for operations, 

 and they also have power of regulatory control over highways and 

 sidewalks. 



The tax collector, treasurer, town clerk, trustees of trust funds, 

 and road agent are required to furnish bond, which is examined by 

 the board of selectmen, who in turn notify the state tax commission 

 of the amount, the name of the surety company in each case, and the 

 date it expires. 



The library trustees have entire custody and management of 

 the free public library, and are responsible for the expenditure of all 

 money appropriated by the town for library purposes as well as for 

 the income of library trust funds. They make an annual report to the 

 town of all receipts and expenditures, and another report to the state 

 library commission, setting forth the extent to which the town has 

 complied with the public laws. 



The local health officer is responsible for enforcing the public 

 health laws and regulations of the state, and for making such sani- 

 tary investigations as may be directed by the local board of health or 

 as may be required by the state board. 



Towns are authorized to appropriate money for the detection of 

 crime. For this purpose most towns elect, or more frequently the 

 selectmen appoint, a local police officer for such detection and appre- 

 hension. The governor, with the advice and consent of the council, 

 appoints and commissions a justice of the municipal court in all towns 



