LOCAL GOVERNMENT AND TAXATION 29 



The voters at each annual meeting elect a moderator, clerk, one 

 member of the school board for three years, a treasurer, and one or 

 more auditors, usually two. Any other officers may be elected if 

 necessary. High school districts may have three, six, or nine mem- 

 bers on the school board. The treasurer assumes office at the be- 

 ginning of the fiscal year, July 1, and other officers immediately upon 

 election. Salaries of officers are those granted by the district. A 

 school board member cannot also hold the office of treasurer or audi- 

 tor. 



The school board, usually of three members except in high school 

 districts, acts as an administrative board in a capacity similar to that 

 of selectmen in town affairs. However, more specific state-wide 

 supervision is exercised over educational matters than over town af- 

 fairs. The State Board of Education publishes and distributes its 

 regulations concerning the powers and duties of local school boards 

 and of superintendents of the supervisory unions. Although not 

 identical with the public laws, they are consistent with them. These 

 regulations appear in Appendix L 



COUNTY ORGANIZATION AND ADMINISTRATION 



The authorized meeting for carrying out certain ]:)Owers granted 

 the county is the county convention. The members of this conven- 

 tion for each county are the town representatives to the general court 

 who first convene on the second Wednesday of each legislative ses- 

 sion, usually at the capitol city. The major powers of the conven- 

 tion are three : first, the power to raise taxes for two subsequent 

 years ; second, to authorize the purchase, sale, and conveyance of 

 real estate, and the erection, enlargement, or repair of buildings when 

 the expense exceeds $1,000; and third, to issue bonds for county pur- 

 poses. Since 1917 the convention has had authority to raise and ap- 

 propriate money for the purpose of obtaining county agricultural 

 agents. It should be understood that county taxes for two years are 

 voted separately for each year and are collected in the year for which 

 they are voted. The county commissioners, through the secretary 

 of state, provide the convention with their recommendation for 

 amounts of money to be raised for tlie county in each of the two years 

 ensuing. Appropriations less estimated receipts represent the county 

 tax for wdiich the county treasurer submits his warrant to the re- 

 spective towns and cities on the basis of equalized valuation. Coun- 

 ty taxes amount to about one-sixth of all the taxes levied locally by 

 towns for town, school, and county purposes. 



At the biennial election in November the qualified voters in each 

 county elect by ballot the following officers for two-^■ear terms: 



1 sheriff* 1 register of deeds 



1 county solicitor 1 register of probate 



1 county treasurer 3 county commissioners 



All except the commissioners are mentioned in the constitution. 



With the exception of the officers in Strafford and Belknap coun- 

 ties and the solicitors of Merrimack and Coos counties, all of which 



