ART. 28.] COUNTY COMMISSIONERS. 175

law, and .shall meet once a quarter, and as much oftener as the
necessities of the county may in their judgment require; Provided,
however, that the mooting to make the annual levy of taxes shall
be held previous to the first day of July in each year.

5. They shall levy all needful taxes on the assessable property
within the county liable to taxation, and provide for collecting
the same, and they may make such levy in whole or in part by
estimate; they shall provide for the support of the courts, com-
pensate jurors and county or State witnesses, levy for out
pensions allowed by themselves or the trustees of the poor, and
such sums as may be necessary to pay accounts allowed by them
for the funeral expenses of paupers, and pay and discharge all
claims on or against the county which have been expressly or
impliedly authorized by law.

6. They shall allow no claim against the county not properly
chargeable to the same, and to which the claimant shall not pro-
duce a legal voucher.

7. They shall, when satisfied that any error has arisen by
assessing property not liable to be assessed, rectify such error
and levy and pay to the proper person any money that may
have been paid in consequence of such error.

8*. Whenever any lands in any of the counties in this State
shall greatly depreciate in value by reason of the diminished
value of the fisheries attached thereto, the county commissioners
may reduce the assessment so as to make it conform to the fair
value of the property.

9. They shall make out and publish annually in at least two
newspapers published in their respective counties, if there be
two, a detailed minute and accurate statement of the expenses
of their said counties, specifying therein each particular item of
expense, and for what and to whom paid, and shall also deliver
to the sheriff of their respective counties as many copies of such
statement as there are election districts in the county, at least
ten days before each general election, and the sheriff shall, within
six days after the receipt of such copies, set up one of them at
the place of holding elections in each election district; and the
clerk to the county commissioners and the sheriff who shall fail
to perform the duty imposed by this section, shall each forfeit
the sum of one hundred dollars.