Originally two series were elected, both assessors and collectors.
The president has the power to appoint assessors to advise him on technical points; and considerable powers of devolution of authority for the purpose of inquiry and report are conferred upon the court, the main object of which is to secure settlement by conciliatory methods.
Other officers are the clerk of the county court, elected for six years, the sheriff, who also acts as tax-collector and treasurer, the prosecuting attorney, one or two assessors, the surveyor of lands and the superintendent of free schools, all elected for the term of four years; the sheriff may not serve two consecutive full terms. In addition there are boards appointed or elected by various authorities and charged with specific duties.
In both cases, imperial assessors were appointed.
Bishops may now be summoned as assessors by 39 & 40 Vict.
In the absence of such consent, the bishop may hear the cause with three assessors, of whom one shall be a barrister of seven years' standing and another the dean of the cathedral, or one of the archdeacons, or the chancellor.
C. 32) creates yet a new court of first instance for the trial of clerical offences against morality in the shape of a consistory court, which is not the old court of that name, but is to comprehend the chancellor and five assessors (three clergymen and two laymen chosen from a prescribed list), with equal power with the chancellor on questions of fact.
The sovereigns saw that wealth was beginning to flow in to the new tribunals by means of fines and confiscations; and they obliged Torquemada to take as assessors five persons who would represent them in all matters affecting the royal prerogatives.
These assessors were allowed a definite vote in temporal matters but not in spiritual, and the final decision was reserved to Torquemada himself, who in 1483 was appointed the sole inquisitor-general over all the Spanish possessions.
The former courts, under their bailiffs, gradually absorbed the separate courts which the Syrians had at first been permitted to enjoy under their own refs; and the bailiff with his 6 assessors (4 Syrians and 2 Franks) thus came to judge both commercial cases and cases in which Syrians were involved.
Each district has its court of law, where cases are tried by three official judges and two assessors, selected from the leading citizens.
The assessors vote equally with the judges, and three votes decide the verdict.
But from 1600 onwards the same persons fulfilled both functions, the object being, by giving the assessors the duty of collecting the tax, to lead to a duster and more conscientious assessment.
The assessors estimated the individual incomes arbitrarily, village quarrels and rivalries leading them to over-charge some and under-charge others, and complaints were numberless on this point.
Fries, assuming leadership, organized an armed band of about sixty men, who marched about the country intimidating the assessors and encouraging the people to resist.
The affair is variously known as the "Fries Rebellion," the "Hot-Water Rebellion" - because hot water was used to drive assessors from houses -, and the "Home Tax Rebellion."
This was done by thamadis, assessors, usually appointed by the villagers themselves.
The trial began on the 12th of February 1889 before the archbishop and certain assessors, the protest of Dr King, based on the claim that he could only be tried in a provincial synod, being overruled by Archbishop Benson on the grounds above stated.
In the larger " towns " the officers elected at this meeting may consist of five, seven or nine selectmen, a clerk, a treasurer, three or more assessors, three or more overseers of the poor, one or more collectors of taxes, one or more auditors, one or more surveyors of highways, a road commissioner, a sewer commissioner, a board of health, one or more constables, two or more field drivers, two or more fence viewers, and a tree warden; but in the smaller " towns " the number of selectmen niay be limited to three, the selectmen may assess the taxes, be overseers of the poor, and act as a board of health, and the treasurer or constable may collect the taxes.
The term of all these officers may be limited to one year, or the ' selectmen, clerk, assessors and overseers of the poor may be elected for a term of three years, in which case a part only of the selectmen, assessors and overseers of the poor are elected each year.
Estimation by assessors, without relief for overvaluation except for excess more than 50% above the proper valuation) was introduced in 1868 as a method of securing returns of personalty.
The magistrates, the Schout or high bailiff and his assessors, the Schepenen (scabini, echevins), were nominated by the burgrave from the order of knights.
In 1196 we read for the first time of councillors (consules, consiliarii, adjurati) as assessors of the magistrates, but these, who a little later were known as the Raad or council, were also nominated.
Extra-territorial jurisdiction was for long secured by treaty for the subjects of all foreign powers, who could therefore only be sued in the courts maintained in Siam by their own governments, while European assessors were employed in cases where foreigners sued Siamese.
These officers always include three selectmen, a clerk, a treasurer and one or more auditors, and they may include any or all of the following: assessors, who together with the selectmen constitute a board for the assessment of taxes, one or more collectors of taxes, overseers of the poor, constables, surveyors of highways, fence-viewers, sealers of weights and measures, measurers of wood and bark, surveyors of lumber, cullers of staves, a chief fireward or engineer and one or more assistants, a clerk of the market and a pound keeper.
The town officials consist of the selectmen (usually three, five or seven, sometimes nine), the town clerk, treasurer, assessors, tax collector, school committee men, and the holders of divers minor offices according to local needs.
There is some evidence that in England the courts were in early times in the habit of summoning to their assistance, apparently as assessors, persons specially qualified to advise upon any scientific or technical question that required to be determined.
In the High Court and court of appeal one or more specially qualified assessors may be called in to assist in the hearing of any cause or matter except a criminal proceeding by the crown (Judicature Acts 1873, s.
3); a like provision is made as to maritime causes in Scottish courts (Nautical Assessors [Scotland] Act 1894).
The bishop's bailiff (schout), with his nominated assessors (scabini), continued to exercise jurisdiction, but members of the Raad sat on the bench with him, and an appeal lay from his court to the Raad itself.
A similar investigation took place with regard to the assessors (paredri) whom the three senior archons chose to assist them.
In a shrine sits Osiris, the ruler and judge of the dead, accompanied by forty-two assessors; and before him stands the balance on which the heart of the deceased man is to be weighed against Truth; Thoth stands behind and registers the result.
Forty-two was the number of divine assessors at the judgment of the dead before Osiris, and was the standard number of the nomes or counties in Egypt.
His next important action was not so creditable; for he was, not exactly, as is often said, one of Cranmer's assessors, but, according to Cranmer's own expression, "assistant" to him as counsel for the king, when the archbishop, in the absence of Queen Catherine, pronounced her marriage with Henry null and void on the 23rd of May 1533.
In a short time, however, the latter appears to have been assisted by a council, consisting of 13 consules (burgomasters) and 13 scabini (assessors), who collectively formed the governing and administrative body under the presidency of the bailiff.
So in the famous scene of the weighing of the soul, which first appears pictorially under the New Empire, she introduces the deceased before the forty-two assessors of the heavenly judge, Osiris, and presides over the scale in which his actions and life are weighed.
Each tingslag has a court (hciradsratt), consisting of a judge and twelve unpaid assessors (namndeman), of whom seven form a quorum, elected by the people.
But at the head of the whole taxing system is the board of state tax commissioners and ex officio state board of assessors, consisting of three members appointed by the governor with the approval of the senate for a term of six years.
The seven members of the council, the secretary of state, the treasurer, the attorney general and the commissioner of agriculture are elected biennially by a joint ballot of the two houses of the legislature, which also elects, one every two years, the three state assessors, whose term is six years.
The principal officers are the selectmen (usually three), town clerk, assessors, collector, treasurer, school committee and road commissioner.
This is a governmental unit organized from an unincorporated township having at least 200 inhabitants,' and its principal officers are the moderator, clerk, three assessors, treasurer, collector, constable and school committee.
The general property tax for state and local purposes is assessed by local assessors, but their work is reviewed for the purpose of equalization among the several towns and counties by a board of state assessors, which also assesses the corporations.
The mayor holds office for three years, has the powers and jurisdiction of a justice of the peace, appoints the heads of departments (public safety, public works, collector of delinquent taxes, assessors, city treasurer, law, charities and correction, and sinking fund commission), and may remove any of the officers he has appointed, by a written order, showing cause, to the select council.
It established the usual type of government under a bailiff (schout) and judicial assessors (scabini, or schoppenen), the overlord's supremacy being guarded, and an appeal lying from the court of the scabini, in case of their disagreement, to Utrecht.
He also set up three courts of justice: a tribunal for petty causes under a factor with native assessors, a court of appeal under the deputy governor and members of council, and a court-martial.
Below these were a number of subordinate officers who acted as their assessors and were known as boiars of the Divan (Boiari de Divanu).
The spiritual jurisdiction of the bishop had hitherto been exercised in the ordinary national courts, with lay assessors frequently taking part in the proceedings, and mixing their dooms with the clergys canonical decisions.
Each township (or "town," as it is commonly called) elects at its annual town meeting on the first Tuesday in April three supervisors, a clerk, a treasurer, one or more assessors, two justices of the peace, from one to three constables, and, if the town has a library, a librarian.
Servants of the royal household, great officers of state, who were sent on extraordinary missions into the provinces, to act as assessors to the counts in the courts, or generally to settle any questions in the interests of the central power.
The other principal officers and commissions, appointed by the mayor and confirmed by the council, are controller, corporation counsel, board of three assessors, fire commission (four members), public lighting commission (six members), water commission (five members), poor commission (four members), and inspectors of the house of correction (four in number).
The freemen, now appearing as the ratepayers, elected the "parish officers," as the churchwardens and way-wardens, the assessors, the overseers, and (if required) paid assistantoverseers, a secretary or vestry-clerk, and a collector of rates if the guardians applied for his appointment.