20. The elections in every district are to be under the superintendence of a
 board of directors, consisting of the judge in the jurisdiction as chairman and of two
 inhabitants of the municipality one appointed by the superior authority, and the other
 by the respective colonial council. In case of no one being appointed by the colonial
 council, or any one appointed being prevented from officiating at the election, the
 chairman must appoint another qualified inhabitant to act temporarily as a member of
 the board. A protocol, duly authorized by the superior authority, must be furnished the
 elective-board, to which all communications and the election-lists are to be produced.
 In this protocol the most essential points of the proceedings of the board and the result
 of the elections are to be entered. The protocol must be signed by the directors at the
 close of each meeting, and remain in the charge of the chairman. In case of a
 diversity of opinion between the members of the board, the majority of votes decides
 the question, but the minority has the right of entering their dissenting vote in the
 election protocol.

 21. The elections are to take place according to lists containing the names of
 the persons entitled to vote, which lists are to be drawn up every year. As one of the
 bases for framing these lists, the tax-commission of each municipality shall, in the
 month of December, furnish the chairman of each elective board with a list of all such
 persons who own properties in the district, which, according to the latest assessment
 of yearly rent for the calculation of the rent-tax, are considered likely to yield the
 amount of yearly rent mentioned in 18, as also a list of such persons who possess
 property in the district, not assessed for the rent-tax, but which according to an
 estimate based on the same principles and made by the tax-commission in unison
 with two competent men, appointed in the usual manner, are calculated likely to yield
 at least the said amount of yearly rent. The list besides the names of the owners must
 also state the number of each separate property and the calculated amount of yearly
 rent. If a property is owned by several persons conjointly, the amount of yearly rent
 shall be calculated for each of the owners in proportion to his share in the property.

 22. The chairman of the elective board shall, in the beginning of the month
of December, by a public notice and if considered necessary also by sending round
printed schedules, request all those persons who may have the yearly income fixed in
 18 and are otherwise entitled to vote, to furnish him within the end of the month with
the necessary information thereof in writing. The correctness of these statements is to
be decided by the board. In calculating the amount of clear yearly income, all
charges connected with each of the several sources of income are to be deducted.
Consequently, when calculating the revenue of a landed property, not only the taxes
and expenses for repairs and cultivation are to be deducted, but also the interest of the
mortgages that may incumber the property is to be substracted; from the revenue of an
industrial profession, the expenses for carrying it on must be deducted; from the
revenue of an office, the expenses for stationary &c. must be deducted. For the rest
not only the pecuniary income must be taken into consideration, but also emoluments
in natural, free dwelling and such like after being computed in money. In calculating
the amount of income it is furthermore to be observed, that it is not sufficient that any
one during the past year has had a clear income of the requisite amount, but this