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utes of the poll; to canvass the votes, and declare the result of the election; and, in the absence of a justice of the peace, to preside at elections and conduct their concerns the same as a justice.

Relate some of his duties, said Horace, as keeper and recorder of the town documents and regulations.

In that department of trust, he records and promulgates the town laws; orders the proceedings of highway commissioners; records the certificates of the inspectors of elections; receives and records reports of strayed cattle, enters the proceedings in behalf of the town poor; records and keeps the forms and limits of the school districts, and the oaths and resolves of the excise commissioners.

Now, Sir, said Philo, we will have his special duties, and we shall have done with him.

Those, my son, are various and incidental; they all relate, however, to the business of the town, in connexion with its inhabitants, or its officers, or with the officers of the county. Assessors. I suppose, said Horace, the assessor fixes the rates and apportions the taxes to be levyed.

That is his business generally, returned the father, but he also attends to some other duties. Several of these officers are appointed in each town, who, by mutual agreement, divide the labour to be done among themselves, and subsequently meet, and, with the proper officers, make out the assessment rolls.

Can the assessor say of his own will, what amount of taxes each man shall pay? asked Horace.

He certainly fixes the amount paid by each man, but then he does it by a careful estimate and valuation of the party's property, and he acts under the solemnity of an oath. Besides, every man, who thinks he is aggrieved by severe levy, has an opportunity of appealing to the board of assessors for satisfaction.

I dare say, said Philo, there are frequent appeals then; for I hardly ever knew a man to pay his taxes without grumbling at the amount, aud apparently grudging the money.

It may fairly be presumed, replied Mr. Brown, that assessors sometimes commit errors in their proceedings; they are fallible men and liable to error; yet none but a churl or a miser will grudge a small portion of his income for the support of the government under which he lives, and which secures to him so many privileges and blessings.

What compensation does the assessor get for his services?

asked Philo.

I believe the law allows him one dollar and twenty-five cents a day; out of which, by the bye, he supports himself; hence, the office cannot be a money making business.

MENSURATION.-LESSON 3.

Heights and Distances.

The distance at which an object of known height may be seen on the surface of the earth, may be determined by the following

RULE. 1. Multiply the mean diameter of the earth, (7912 miles,) by the height of the given object.

2. To that product, add the square of the height of the given object; and the square root of the sum will give the distance. The height of Mount Etna is said to be 2 miles; how far can it be seen at sea?

7912X2=15824; and 2×2=4+15824=15828, the square root of which is nearly 126 miles, Answer.

A's eye, when he stands erect, is 5 ft. above the ground; how far can he see a foot ball over level ground?

Ans. 15158ft. OBS. The height of objects are best measured by angles; they may, however, be determined, with a good degree of accuracy, by the following

RULE. 1. Erect a pole of known length, within any convenient distance from the given object, and perpendicular to the earth's surface.

2. Mark the height of the eye, both upon the pole and upon the object.

3. Go back to a point at which the eye will with the range top of the pole and the top of the object, and also on a line with the marks representing the height of the eye.

4. Determine the distance from said point to the pole, and from the pole to the object.

5. Say, as the distance of the point to the pole, is o the height of the pole above the eye; so is the distance from the point to the base of the object, to the height of the object above the eye.

Thus:

6. Add to the result the height of the eye marked on the object, and the sum will be the answer. Suppose A, B, the object; C, D, the pole; E, F, the observer; F, I, H, the eye line through the mark on the pole and the object; and F, D, A, the range of the eye from the top of the pole and the object. Also, C, B, the distance of the pole F from the object, and E, C, the point from the pole.

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A

D

65.5

20

H

5.5

E

B

15 C

+30=45.

As E, C, 15: I, D, 20 :: E, C, B, 45: H, A, 60ft. Then 60-5.5-65.5ft.; for, 45X20-900÷15-60-4-5.5= 65.5, Ans.

NOTE. If the object inclines either way, the pole must incline the same way, so as to stand parallel with it.

REMARKS, &C.-LESSON 4.

Accent and quantity as connected with poetry.

The pupil will observe, from the foregoing specimens of poetic measure, that English verse is composed of feet formed by accent and quantity; and that when the accent falls on vowels, the feet are equivalent to those formed by quantity. A few examples will illustrate this fact.

o'er heaps of rū ́ins stálk'd the stately hind.

This line is pure iambic of the fifth species; the accent falls on the vowel in each second syllable.

Then rustling, crăck ́ling, crush ́ing, thun ́ders dōwn. Here the same iambic measure has the accent on the conso nants in all the feet but the last, and the time or quantity of the short sound of the vowels, in the accented syllables, is made up by a pause at the end of each of the words. This is one source of variety to which the poet has recourse to improve and embellish his composition; but his chief reliance is upon the still more prolific source which he derives from the introduction of secondary feet.

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It may here be remarked, that, in the pronunciation of poetic composition, most of its force and beauty, depend upon the correct observance of accent and quantity, the just application of emphasis, and the inflections of the voice, and the appropriate pauses.

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CONVERSATIONS, &C.-LESSON 6.

Inspectors of Elections.

Next in order comes the inspectors of elections, said Horacc;-who are they and what do they attend to?

They are officers of other trusts, answered the father; to wit:-the supervisor, assessors, and town clerk. In the discharge of this office, they act under the responsibility of an oath, and should act for the welfare of community and the best interest of their country.

Have the goodness to enumerate some of their powers, said Philo; for I expect they must be clothed with some authority.

They are so, my son; but no more than is necessary to the discharge of their duties. They have power to appoint two or more clerks, who also take an oath to do the duties of their appointment faithfully. They have power to keep the peace and maintain order during the election, and to imprison those who break the peace or violently disturb their proceedings. They have power to challenge the vote of an elector, and to examine him, under oath, touching his qualifications: and they have power to conduct all the concerns partaining to elections and to perfect the same agreeably to law.

Their duties, said Horace, are, I presume, neither cxtensive nor difficult; but I should like to hear some of them enumcrated.

Their duties are nearly all enumerated in the oaths which they take on entering upon their office. When they receive notification from the sheriff that an election is to be held for definite purposes, it is their duty to give public notice of the same, and to fix the place where it shall be held.

On opening and closing the polls, it is their duty to cause proclamation to be made touching the fact, and it is their duty to receive the votes from the electors, without favour or af fection, and to canvass them in the spirit of equity and truth; and also to make lawful returns and certificates of the same in proper form and in due time.

Commissioners of excise. Next comes the commissioners of excise, said Horace; and excise is a term which I do not understand.

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