The county authority is a board of commissioners elected on a general ticket, the township authority a board of supervisors or trustees.
In most states county administration belongs to a small board of three commissioners elected for the county at large, but in New York, Michigan, lllinois and Wisconsin there is a larger board of supervisors elected by townships and cities within each county.
The members (from five to nine) of the board of supervisors are elected by districts into which the county is divided, usually only one from each.
The supervisor is also the township assessor, and the several township supervisors constitute the county board of supervisors who equalize property valuations as between townships, authorize townships to borrow money with which to build or repair bridges, are entrusted with the care and management of the property and business of the county, and may borrow or raise by tax what is necessary to meet the more common expenses of the county.
The local judicial authorities are the county board of supervisors of five members and the justices of the peace.
