Page:United States Statutes at Large Volume 22.djvu/597
570 FOBTY-SEVENTH CONGRESS. Sess. II. C11. 137. 1883. Quorum. law. Any seven of them shall constitute a quorum and zu clerk ap- R‘?°°'d of P"' pointed by the Commissioners shall keep a full and accurate account of °°°d’"gs‘ their proceedings and orders. They shall immediately proceed to equalize the valuation made as aforesaid by the assessors, so that each lots and tract, and the improvements thereon, shall be entered upon the True valuation tax-list at their true value in money; and for this purpose they shall i¤ ¤*°¤*?Y· hear such complaints as may be made in respect of said assessment, ' lg;2;’"g °f °°"°` and in determining them they may raise the valuations of such tracts Por lot as, in their opinion, may have been returned below th cir true , value, and reduce the valuation of such as they may believe to have been returned above their true value to such sum as, in their opinion may be the true value thereof ; but they shall not reduce the aggregate value of the real property below the aggregate value thereof as made Report made to and returned by said assessors. All assessments and cqualizatious C¤>¤¤¤i¤¤i<>¤¤¤'¤» made pursuant to the provisions of this act shall be iinally completed °'·"· and be reported to the Commissioners of the District on or before the first Monday of August of each year in which an assessment is made. P¤·y <>f ¤¤¤•¤·>¤°¤¤· Sec. 10. That each assessor shall be entitled to receive for each day necessarily employed in the performance of his duties tho sum of iivo dollars, for ss period not exceeding one hundred and fifty days. Vammouaamu- Sec. 11. That tho valuation of the real property made and cqualizcd d¤¤?d *0 ¤°¤¤*·i§¤*° as aforesaid shall constitute the basis of taxation for the next succeed-
- }“ °f “"m°“· ing of three years, and until another valuation is made accordin to w.
Valuation or 12. That annually, on or prior to July first, the assessor of tho P¤’°P°1'¤¥*°b°Qdd· District shall take a list of all real property which shall have become f(‘}t:’x;Qfm‘f“"J°°* subject to taxation, and is not 011 the tax-list, and affix a value thereon according to the rules prescribed for assessing real estate; and he shall Return of mw make return of all new structures and additions to or improvements of ¤**¤9*=¤¤=¤» •>*°· » old structures of over one hundred dollars in value, the value of which °“d““Y"°"°“‘°”°“‘ shall not have been included in tho valuation of the lxmdan which such SC1'\10tHl‘8S have been erected, specifying the tract or lot of hud on which each of such structures has been erected, and the value which has been added to any such lot or tract by reason of such structure, and the assessor shall add such valuation to the assessment mndo on such tract 01-101;; and in the case of tho destruction of any structure from any cause, of over one hundred dollars in value, tho value of which has been included in any former valuation of the tract or lot on which it is situate, the assessor shall determine and make return how much less valuable such lot 01- uact is by reason of such destruction, and the assessor shall doduct the same from tho valuation of such tract or lot as it stands upon Iboaiav. the list: That the assessor of the District of Columbia shall ‘ hear such complamts as may be made in respect of said assessments and determine the same between the iirst and third Monday of July of the same year, subject to the approval of tho Commissioners of the District Property amt. Sec. 13. That if the assessor of the District shall learn that any ted from 1ist¤,¤t¤- property liable totaxation has been omitted from the assessment for any previous year or years, or has been so assessed that the assessment was void, it shall be. his duty at once to assess such property for each and every year after the passage of this act for which it has escaped assessment and taxation, and report the same to the collector of taxes, who shall at once proceed to collect the taxes so in arrears as other ` mma. tagscs are collected: Provided, ffyat no property which has escaped taxuuqn shall be liable to assessment smh taxation under this section for a pcnod of more than three years prior to such assessment. num: ofD.c. Sec. 14. That theassessor of the District, in the discharge of any of may nclminiswr the duties devolved upon him or the board of equalization, by any pro- °"*h°· °*°- visions of this uct, may administer all necessary oaths or aftirmatious. He shall have power to summon the attendance of any person before mid bon-rd, or himself, to be examined under oath touching such matters and things as they or he may deem advisable in the discharge of their said duties; and any member of the Mct1·0p01it..·m Police force or can-