of three persons, elected by the people, in addition to the Superintendent of Public Instruction, who is a member and Secretary of the Board.

State Board of Equalization. For the purpose of raising money to support the Government, a levy is made upon all the property of the State, and a certain per cent. of its value is required to be paid. For this purpose the lands and personal property of all the people are appraised, and this appraisal is certified to, and sent to the Auditor-General by the clerks of the different counties. In order that the money or tax to be raised for the State may be levied upon all the property of the State fairly and equitably, a Board of Equalization has been established, consisting of the Lieutenant-Governor, Auditor-General, Secretary of State, State Treasurer, and Commissioner of the Land Office. It is the duty of this Board to examine the statements sent to them, from the different counties, and to determine whether the relative valuation between the several counties is equal and uniform, according to location, soil, improvements, productions and manufactures, and whether the personal estates have been uniformly estimated. If they are found to be relatively unequal, they equalize them by adding to or deducting from the aggregate valuation of taxable real and personal estate in such county or counties, such percentage as will produce relative equal and uniform valuations between the several counties in the State.

The State Treasurer, Auditor-General, and Secretary of State, constitute the Board of Fund Commissioners. The statute creating this Board, makes it their duty, when there is more money in the treasury than is necessary to pay the current expenses of the State, and the interest on its indebtedness, to pay a portion of the principal indebtedness. A more recent statute, however, confers power upon the Treasurer to make payment upon the indebtedness of the State, whenever he shall have a surplus of money.

The Governor, Superintendent of Public Instruction, and the President of the State Board of Education, constitute a Board of Geological Survey. They have control of the geological survey of the State, and for that purpose, may, from time to time, appoint such person or persons to assist in making such survey as may be deemed necessary.

For the management and control of the State University, eight Regents are elected by the people, who have power to enact ordinances, by-laws, and regulations for the government of the University; to elect a president, to fix, increase, and reduce the regular number of professors and tutors, and to appoint the same, and to determine the amount of their salaries, and to do such other business as may be necessary for the management and control of the University.

The Board of Commissioners for the general supervision of penal, pauper, and reformatory institutions, consists of three members appointed by the Governor. It is their duty to visit the city and county poor-houses, county jails, Reform School, State Prison, Detroit House of Correction, State and County Asylums for the insane, and the deaf, dumb, and blind, to ascertain the condition of such institutions, and how they are conducted and managed. They are to report to the Governor the result of their investigations. They are also to report to the Governor such changes in the penal and criminal laws and the laws concerning these institutions, as they think are proper. The Governor may appoint one or more females to visit the institutions above referred to, and investigate the treatment and provision made for women and children.

The Secretary of State, State Treasurer, and Commissioner of the State Land Office, constitute the Board of State Auditors. It is their duty to examine and adjust all claims against the State, not otherwise provided for by general law.

The Board of State Swamp Land Road Commissioners consists of two members, appointed by the Governor. These Commissioners superintend the letting of all contracts upon State swamp land roads, or reject contracts made by the local commissioners. They are to inspect the work of contractors on the swamp roads; to examine into all trespasses on swamp lands of the State, and to prosecute therefor and collect damages for such trespasses. The Board of Commissioners are to report to the Board of Control, and in some respects are subordinate to them.

Whenever any person dies without having made a will, and without any legal heirs, the property of such person is escheated to the State. Escheat means a thing fallen to. Thus, when there is no relative to take the property of one who dies, his property falls to the State, or is escheated to the State. The Auditor-General, StateTreasurer, and Secretary of State, constitute a Board of Trustees to take charge and dispose of, for the State, all such property.

The Superintendent of Public Instruction appoints, every two years, two persons as a Board of Visitors, whose duty it is to make personal examination into the state and condition of the University in all its departments and branches, at least once in each year, and to report the result to the Superintendent, suggesting such improvements as they may deem important.

The Board of Education appoint a similar Board, consisting of three persons, to examine into the affairs of the Normal School, and to report to the Superintendent.

A ship-canal has been constructed across Keweenaw Point, in the Upper Pen-insula, from Portage Lake to Lake Superior, known as the Portage Lake and Lake Superior Ship Canal, and by law, the Governor, Auditor-General, and State Treasurer, are constituted a Board of Control to establish and regulate tolls on the canal, and to make suitable rules and regulations regarding the care and improvement of the same, and to appoint a Superintendent to have charge of it.

The Board of Fish Commissioners consists of two persons appointed by the Governor. It is the duty of the Board to supervise generally the fishing interests, and secure the enforcement of all laws relating to the protection of fish and fisheries in the State. They are to establish a State fish-breeding establishment, for the artificial propagation and cultivation of fish; and to appoint a Superintendent to take charge of the raising of fish at the fishery.

The State Military Board consists of the Inspector-General and two persons appointed by the Governor, who hold their office for two years. The Board is an advisory body to the Commander-in-Chief. It is their duty to audit all claims of a military character against the State, and to make rules and regulations for the government of the State troops.

The Board of Trustees of the Michigan Asylum for the Insane, and also the Board of Trustees of the Michigan Asylum for the Deaf, Dumb, and Blind, consists of three persons each appointed by the Governor. These institutions and the property thereof, are under the control of these Trustees.

CHAPTER XXVII.

OF COUNTIES AND COUNTY OFFICERS.

As it would be impossible for the State officers whose duties we have considered, to transact all the public business necessary for the people, the State has been subdivided into smaller portions of territory, each of which has a government, not inconsistent with that of the State. Of these subdivisions, the largest, for the purposes of government, are counties. The counties usually embrace about sixteen townships each.

Most of the county officers are elected by the people, and consist of a Probate Judge, Sheriff, Clerk, Treasurer, Register of Deeds, Prosecuting Attorney, County Surveyor, two Coroners, Superintendent of Schools, and Circuit Court Commissioners. In some of the larger counties, two Circuit Court Commissioners are elected. Three Superintendents of the Poor are elected by the Board of Supervisors. There may be elected in each county, inspectors of beef and pork, butter and lard, fish, flour and meal, leather, and pot and pearl ashes.

A Board of Supervisors is established in each county, consisting of one member from each township, and where there are cities within the county, such cities are entitled to as many Supervisors as may be prescribed by the Legislature.

The Probate Judge and Inspectors hold their offices for four years; Superintendents of the Poor, for three years; and other county officers for two years. Supervisors, who are properly township officers, hold their office for one year. In the county of Wayne there is a Board of Auditors, consisting of three persons, who hold their office for three years.

Each county has a county-seat; that is, a place where the public business of the county is transacted. A court-house, a jail, and fire-proof offices are necessary at the county-seat.

Supervisors are elected at the annual township meeting in April, in each township, and at the Spring election in cities. These Supervisors, in addition to the duties they perform in their respective townships and cities, constitute a Board to transact business in which all the people of the county are interested. They accordingly meet at the court-house, at the county-seat, on the second Monday of October, in each year, and at such other times as may be necessary. They have power to purchase land for the use of the county, or to authorize the sale of lands belonging to the county; to cause to be built necessary buildings for the use of the county; to borrow money, or raise by tax money for the use of the county in making improvements authorized by law; to prescribe and fix the compensation for all services rendered for, and adjust all claims against their respective counties; to provide for the raising of money to defray the current expenses of the county; to make such laws and regulations as they may deem necessary for the destruction of wild beasts, of thistles and other noxious weeds, within their counties; to authorize townships to borrow or raise by tax any sum of money, not exceeding one thousand dollars, in any township, in any one year, to build or repair any roads or bridges in such township or townships; to divide their county into representative districts equal to the number of representatives to which such county is by law entitled; to divide or alter in its bounds any township, and to erect new townships; to equalize and correct the assessment for taxes; to apportion the state and county taxes between the several townships, and to do many other things prescribed by law.

The Board of County Auditors of Wayne County have

all the powers of Boards of Supervisors in the other counties, except in relation to taxes.

Questions - What are the largest subdivisions of the State, for the purposes of government? How many townships are usually embraced in a county? Name the county officers. What board is established in each county? For what length of time are county officers elected? In addition to the Board of Supervisors, what board is established in the county of Wayne? What do we call the place where the public business of the county is transacted? What public buildings are required at the county-seat? At what times do the Board of Supervisors meet? Mention some of their powers and duties. What powers have the Board of County Auditors of Wayne County ?

It is the duty of the County Treasurer to receive all moneys belonging to the county; and to pay the same out in the manner provided by law. Some of the money received by him belongs to the State; this he pays over to the State Treasurer. Some of it is paid out to the county officers for their salary, and some of it to the officers and jurors who attend the courts. The moneys received by him for the use of the county, he pays out on the orders of the Board of Supervisors.

The Judge of Probate holds his court at the county-seat. His duties will be noticed when considering the Judicial Department.

It is the duty of the Prosecuting Attorney to prosecute