COUNTY TREASURER.—­The duties of the treasurer are indicated by the title of his office.  He receives all county taxes, licenses, and other money paid into the county treasury.  In most States he is custodian of the county’s financial records, and of the tax-collector’s books, and in others he collects all the taxes assessed in the county.  He gives bond for the faithful performance of his duties, and pays out funds upon the warrant of the county commissioners.  In most States having no county treasurer, the sheriff is keeper of the public money.

AUDITOR.—­The auditor is the guardian of the county’s financial interests.  He examines the books and papers of officers who receive or disburse county funds; keeps a record of receipts and expenditures; draws all warrants for the payment of public money; and publishes a report of the county’s financial transactions.  In some States he receives the assessor’s returns, apportions taxes among the people, and prepares the tax-collector’s duplicate list.  In States having no county auditor, these duties are performed by other officers.

COUNTY CLERK, OR COMMON PLEAS CLERK.—­The county clerk, or common pleas clerk, is the recording officer of the county court, or probate court, and in some States of the circuit court.  He issues writs, preserves papers, and records judgments.  In many States he issues licenses, preserves election returns, and records wills, deeds, mortgages, and other important papers.

RECORDER, OR REGISTER.—­In many States the county has a recorder, or register, instead of the county clerk, and in some States it has both.  The recorder, or register, makes a record in books kept for that purpose, of wills, deeds, mortgages, village plats, and powers of attorney.  Some of these instruments must be recorded in order to make them valid in law.  In some States having no recorder, these duties are performed by the township clerk, and in others by the county clerk.

SURVEYOR.—­The county surveyor, or engineer, surveys tracts of land to locate lines, determine areas, and to settle conflicting claims.  In some States his services are frequently needed in the transfer of real estate.  In most States he makes plots of surveys, issues maps of the county, and has charge of the construction of roads and bridges.

CORONER.—­The coroner investigates the death of persons who have died by violence, or in prison, or from causes unknown.  He receives notice of the death; a jury is summoned; witnesses testify; and the jury renders a verdict in writing, stating the cause and the manner of the death.  This inquiry is known as the coroner’s inquest.  In some States when the office of sheriff is vacant, the coroner performs the duties.