FORTY-SEVENTH CON GRESS. Sess. II. Gu. 137 . 1883. 569 not exceeding twelve subdistricts, and shall appoint one assessor to A¤¤¢¤¤¤¤¤· each subd1str1ct,_ who shall be a resident thereoil Each person so up- Bowi- · pointed shallnwithnn ten days after receiving notice thereof; tile with said Commissioners his bond, payable to the United States, with sufhcnent surety to the acceptance of said Commissiouers, in the sum of two thousand dollars, conditioned that he will faithfully, diligently, and mipattially periorm all and singular the duties enjoined upon him by law. And he shall, moreover, take and subscribe an oath of office. Oath or omee. If any such appointee shall fail to quality as aforesaid within the time Failure to disprescribed, or shall fail to enter upon the discharge of his duties within *=h¤¤g¤ d¤*i<=¤· live days after such qualification, the appointment shall be void, and the Commmsioners shall forthwith appoint another suitable person, who shall qualify as above provided; SEO. 4. That the Commissioners shall furnish each of said assessors Commissioners a map and iield-book of the respective subdistricts which he is appointed gmfumlig ¤°P°· to assess and value, which shall contain an accurate list of each tract, ° `b°° ’ °°°‘ together with a pertinent description of the real property situate therein, and, as far as may be known, the owner thereof, and also such blanks, forms, books, surveys, and plats as may be necessary for a :ystematic statement of the property to be assessed. Upon the completion of the assessment, each assessor shall deposit with the assessor of the district all maps, iield-books, surveysfand plats, and all his notes and memoranda thereoii Sec. 5. That real estate in Washington or Georgetown, except such Assessments, how as is now or may hereafter be exempt by law from taxation shall be ‘““"°· assessed according to the number of the squares and lots thereof, or parts of lots, and upon the number of square or superiicial feet in each square or lot, or parts of a lot, and in the county the agricultural lands shall be assessed by the acre, and suburban lots by the square foot, as in the city of Washington. Sec. 6. That each assessor shall, in all cases irom actual view, and Valuation. from the best sources of infomation in his reach, determine, as nearly as practicable, the true value of each separate tract or lot of real property in his district in lawful money, and he shall separately estimate the value of all improvements on any tract or lot, and shall note the same in his iield-book, which shall be carried out as part of the value of such tract or lot, and he shall also return the dimensions to each . tract or lot. - ‘ Sm:. 7. That each assessor shall, on or before the first Monday of Assessors rs- June, eighteen hundred and eighty-three, and every third, year there- *‘“'”°· after, make out and deliver to the Commissioners, a return in tabular form, contained in a book to be ihmished him by said Commissioners, of the ownership, amount, description, and value of the real property subject to be listed for taxation inhis district. He shall also enter in a separate list a pertinent description of all property exempt hom taxation under the provisions of existing law, together with the ownership and use of the same, and shall estimate and return the true value thereoi All real property, the ownership of which is not known, shall · be returned, as to ownership, “unknown" · _ Sec. 8. That every assessor who shall refuse or knowingly neglect to Neglect, em., or perform any duty enjoined ou him bylaw, or who shall consent to, or ¤¤¤¤¤¤¤f W P¤¤’f°1'¤¤ eonuive at, any evasion of the provisions of this chapter, whereby any d"*Y· ‘ property required to be assessed shall be unlawfully exempt, or the valuation thereof entered at less than its true value shall, on conviction pm,];,, - thereof, be liable to a fine not exceeding two hundred dollars for each oifense, which may be collected born his bond aforesaid. · Sec. 9. That the assessor of the Districtrand the assessors herein Board of•qualiprovided for shall compose a board of equalization of the real property, ¤¤¤`·*¤¤» °*°· and they shall convene at an office, to be provided by the Commission ers, on the tirst Monday of June, eighteen hundred and eighty-three, and every third year thereafter. They shall each take on oathfmrly Owland impartially to equalize the value of the real property according to
Page:United States Statutes at Large Volume 22.djvu/596
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