The erection of prisons and courts of justice.2.The county budget, which is afterwards voted by the State.3.The distribution of the taxes so voted.4.Grants of certain patents.5.The laying down and repairs of the country roads.] [Footnote v: Thus, when a road is under consideration, almost all difficulties are disposed of by the aid of the jury.] The first difficulty is to procure the obedience of an authority as entirely independent of the general laws of the State as the township is.

We have stated that assessors are annually named by the town-meetings to levy the taxes.

If a township attempts to evade the payment of the taxes by neglecting to name its assessors, the Court of Sessions condemns it to a heavy penalty.

*w The fine is levied on each of the inhabitants; and the sheriff of the county, who is the officer of justice, executes the mandate.

Thus it is that in the United States the authority of the Government is mysteriously concealed under the forms of a judicial sentence; and its influence is at the same time fortified by that irresistible power with which men have invested the formalities of law.
[Footnote w: See Act of February 20, 1786, Laws of Massachusetts, vol.
i.p.