JURY COMMISSIONERS.—­The board of jury commissioners is composed of six members, who are appointed by the judge of the superior court for a term of six years.  Two members are appointed every second year.

This body meets in August, biennially, to revise the jury list.  It selects from the books of the tax receiver “upright and intelligent men” to serve as jurors.  The most intelligent and experienced are selected for the grand jury.  The name of each person subject to serve on the jury is written on a separate slip of paper and placed in the “jury box.”  At each term of the superior court the judge draws out of this box from eighteen to thirty names, from which the grand jury is impaneled.  In the same manner thirty-six names are drawn for the petit jury.

Grand Jury.—­The grand jury consists of not less than eighteen nor more than twenty-three members.  A foreman is elected by the jury.  It is their duty to indict or present for trial all persons who from their own knowledge, or from evidence brought before them, are charged with an offense against the laws, and against whom sufficient evidence is produced to sustain the charge.  It is also their duty to inspect the books and accounts of all county officers, examine the tax receiver’s digest, and inquire into the condition and management of the county roads, jails, and schoolhouses.  It advises the ordinary in the administration of the county tax, determines the salary of the county judge, jurors, and bailiffs, and appoints the members of the board of education.

County Treasurer.—­All revenue paid into the county arising from taxes, and all other sources, is paid to the county treasurer, who disburses it only upon warrants issued by the ordinary or board of county commissioners.

Tax Receiver.—­It is the duty of the tax receiver to secure from each taxpayer, under oath, a statement of the character and amount of his taxable property.  Three digests are prepared from the full returns made to the tax receiver, who must furnish one to the Comptroller-General, the tax collector, and the ordinary.

Tax Collector.—­It is the duty of the tax collector to collect all taxes due the State and county, and to pay the same over to the Comptroller-General and County Treasurer, the portion due the State going to the Comptroller-General.  He is to search out and ascertain as far as possible all poll and professional taxes due and unpaid, and all taxable property not found in the digest, and to assess the same and collect thereon a double tax.  He also issues against all defaulters, executions, which are placed with the proper officials for collection.

Road Commissioners.—­Each county is arranged into road districts in order that the labor and expense may be divided as equally as possible throughout the county.  Three commissioners are appointed in every district for a term of two years, and are excused only for providential causes; but while serving they are exempt from jury, militia, and other road duty.