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Fiske, John, 1842-1901

"Civil Government in the United States Considered with Some Reference to Its Origins"

The court also seems to have appointed constables, one for
each precinct. The justices could themselves act as coroners, but
annually two or more coroners for each parish were appointed by the
governor. As we have seen that the parish taxes--so much for salaries
of minister and clerk, so much for care of church buildings, so much
for relief of the poor, etc.--were computed and assessed by the
vestry; so the county taxes, for care of court-house and jail, roads
and bridges, coroner's fees, and allowances to the representatives
sent to the colonial legislature, were computed and assessed by the
county court. The general taxes for the colony were estimated by a
committee of the legislature, as well as the county's share of the
colony tax.
[Sidenote: The sheriff.]
The taxes for the county, and sometimes the taxes for the parish also,
were collected by the sheriff. They were usually paid, not in money,
but in tobacco; and the sheriff was the custodian of this tobacco,
responsible for its proper disposal. The sheriff was thus not only
the officer for executing the judgments of the court, but he was also
county treasurer and collector, and thus exercised powers almost as
great as those of the sheriff in England in the twelfth century.


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