LOCAL GOVERNMENT AND TAXATION 31 



The offices and safe of the register of deeds are located in the coun- 

 ty courthouse of the respective counties. His duties are confined to 

 the ordinary work of similar positions found elsewhere, namely that 

 of keeping all books, records, files, and papers belonging to the of- 

 fice, and that of receiving all instruments brought for the purpose of 

 filing and recording. 



The register of probate ". . . shall record, in suitable books 

 prepared for that purpose, the amount of footing of each class of 

 property, as specified in the inventory; all wills and their probate; all 

 proceedings Avith regard to real estate ; all accounts settled, and all 

 orders, decisions and appointments from which an appeal may be 

 claimed." ^^ He is not permitted to act as counsel in any proceeding 

 in the court of which he is register. Furthermore, he cannot act as 

 appraiser of any estate under administration in the court of which 

 he is register. 



The judicial court of the county is called the superior court. 

 There are a chief justice and four associate justices, all appointed by 

 the governor and council. The five justices serve the ten counties 

 and hold two or three terms of court annually in each county, the 

 exact number varying among the individual counties. The salaries 

 of the justices are fixed by law at $7,000 each, and are derived from 

 appropriations of the state legislature. When the business of the 

 superior court requires it, the chief justice may request that a justice 

 of the state supreme court preside. 



With the exception of the auditors, whose compensation is de- 

 termined by the superior court, the salaries and fees of county officers 

 are fixed by acts of the general court. All treasurers, commissioners, 

 and the register of deeds for Strafiford County are paid a salary. All 

 other registers of deeds and all medical referees receive compensation 

 for their services in the form of fees. Sheriffs, solicitors, and registers 

 of probate are permitted to receive fixed fees to supplement their an- 

 nual salaries. 



SUMMARY AND CONCLUSIONS 



Part I of this publication presents a general but brief description 

 of the organization and administration of local units of government in 

 New Hampshire. This presentation appears pertinent as basic infor- 

 mation for a subsequent review of the fiscal system and of the major 

 functions of these local units as subdivisions of the state. Whether 

 or not the existing organization and its accompanying administration 

 is economical is of no concern here inasmuch as the statistical data 

 necessary to support such conclusions are lacking. However, a sum- 

 mary of the contents of this section of the bulletin and some conclu- 

 sions follow. 



The costs of governmental services in New Hampshire during 

 the past quarter century have increased more rapidlv than has popu- 

 lation or taxable wealth. Therefore, inasmvich as the property tax is, 

 and has been, the major source of revenue for local units of govern- 



22 Revised Laws. 1941, Chapter 338, Section 7. 



