This board is usually constructed on one of two plans: Either it consists of three or five members, the county being divided into commissioner districts; or else it is constituted of the chairmen or other member of each of the several town boards.

The former plan prevails in Minnesota, Iowa, and other states; the latter in Wisconsin, Michigan, most of Illinois, and in other states.
The commissioners have charge of county roads and bridges, county buildings and other county property, and the care of the county poor.
Through the commissioners the county exercises the usual corporate powers.
Recording Officer .-- The recording officer of the county is called in some states the county auditor, in others the recorder, and in others the county clerk.

As we would expect, he is secretary of the board of commissioners and the custodian of county papers; and all orders upon the treasurer are issued by him.

The auditor is also bookkeeper for the county, that is, he keeps an account of the money received and paid out by the county treasurer.
In Minnesota and some other states, he computes all the taxes for the county, [Footnote: In some states, among them Wisconsin, this computation is performed by the several town clerks, and the moneys are collected by the town treasurers.] and makes the tax-lists, showing in books provided for the purpose just how much the tax is on each piece of real estate and on personal property.

These books he turns over to the county treasurer to be used in collecting the taxes.
Treasurer .-- The county treasurer is, in some states, one of the most important officers.