Any person who is a parochial elector, or who has for twelve months preceding the election resided in the parish, or within 3 m. thereof, may be elected parish councillor, and the number of councillors is to be fixed from time to time by the county council, not being less than five nor more than fifteen. Women, whether married or single, are eligible. Powers to appoint overseers. The council are elected in manner provided by the rules of the Local Government Board. The rules now in force will be found in the _Statutory Rules and Orders_. They are very similar to those which are in force with reference to the elections of district councils, which have already been noticed. If a poll is demanded, it must be taken under the Ballot Act, as applied by the rules, and for all practical purposes it may be taken that the election proceeds in the same manner as that of a district council. The parish council elects a chairman annually. He may be one of their own number, or some other person qualified to be a parish councillor. The council is a body corporate, may hold land in mortmain, and can appoint committees for its own parish or jointly with any other parish council. Among the powers conferred upon a parish council are those of appointing overseers and of appointing and revoking the appointment of assistant overseers. Churchwardens are no longer overseers, and the parish council may appoint as overseers a number of persons equal to the number formerly appointed as overseers and churchwardens. It may be useful to mention here that for purposes of the administration of the poor law, overseers no longer act, their duties in that respect having been superseded by the guardians. They remain, however, the rating authority so far as regards the poor rate and nearly all other rates, the exceptions being the general district rate in an urban district and the borough rate in a borough, made by the town council. They still have power to give relief to poor persons in case of sudden and urgent necessity, but their principal duty is that of rating authority, and they are bound to make out the lists for their parishes of jurors and electors. No payment is made to them. The office is compulsory, but certain persons are privileged from being elected to it. The assistant overseer, who was formerly nominated by the inhabitants and vestry and then formally appointed by justices, is now, as has been stated, appointed by the parish council. He holds office at pleasure, and receives such remuneration as the council fix, and he performs all the duties of an overseer, or such of them as may be prescribed by the terms of his appointment. There may be in a parish a collector of rates appointed by the guardians. In that event, an assistant overseer cannot be appointed to perform the duties of collector of rates, but, on the other hand, the parish council may