=Other County Officers.=—There are various other officers connected with county government. The county assessors go about the county and assess or value property for purposes of taxation. The county treasurer receives the taxes and pays the county’s bills. The county auditors inspect the financial accounts of all county officers. The registrar of deeds or recorder keeps books in which all deeds and mortgages on land are entered.[63] [Sidenote: The coroner.] The county coroner has the duty of holding an investigation or inquest whenever a death takes place under circumstances which excite suspicion of crime. For this purpose he summons a coroner’s jury of citizens to determine the facts. They do not determine guilt or innocence, but may recommend that a suspected person be arrested and held for trial. In some states the office of coroner has been abolished and its functions given to an appointive official known as the medical examiner, who is always a physician. In many counties there is a county superintendent of schools whose duties are indicated by his title. Practically all these officers are elected, usually for a short term of years. [Sidenote: The selection of county employees.] =Civil Service Reform in Counties.=—Besides the foregoing officers there are, in the service of county government, large numbers of subordinate officials and employees, including deputy-sheriffs, attendants in the jail and poorhouse, foremen on road construction, clerks in the county offices, and so on. All of these are still chosen, in most counties, under the spoils system. Positions on the county pay roll are given almost everywhere the reward of party or personal service. The merit system of selecting subordinate officials by competitive examination has made little or no progress in the counties of the United States although there is no good reason why it should not be used there as well as in the municipal, state, and national service. The county remains the last fortress of the spoils system because the people as a whole have not been fully awakened to the importance of its work and because the political influences which control county government have heretofore been strong enough to prevent the loss of patronage which the introduction of the merit system would entail. [Sidenote: Relations of county and city.]