examine and settle all demands against the town. In some of the states,
some of these duties are performed by other officers.

§5. The _town-clerk_ keeps the records, books, and papers of the town.
He records in a book the proceedings of town meetings, the names of the
persons elected, and such other papers as are required by law to be
recorded. In some states, deeds and other conveyances are required to be
recorded by the clerks of towns.

[For a description of the duties of _assessors_ and _justices of the
peace_, see Assessment and Collection of Taxes, and Justices' Courts.]

§6. For the repairing of _highways_, a town is divided by the proper
officers into as many road districts as may be judged convenient; and a
person residing in each district is chosen, called _overseer_ or
_supervisor_, or _surveyor_ of _highways_, whose duty it is to see that
the roads are repaired and kept in order in his district. In some states
a tax is laid and collected for this purpose; and each person assessed
may perform labor or furnish materials to the amount of his tax. In
other states, road taxes are assessed upon the citizens in days' labor,
according to the value of their property; every man, however, being
first assessed one day for his head, which is called a _poll-tax_.
Persons not wishing to labor, may pay an equivalent in money, which is
called _commuting_.

§7. _Overseers of the poor_ provide for the support of the poor
belonging to the town who need relief, and have no near relations who
are able to support them. In some states there is in each county a
poor-house, to which the poor of the several towns are sent to be
provided for; the expense to be charged to the towns to which such poor