Evening star. [volume] (Washington, D.C.) 1854-1972, 1890-12-17

the basis of taxation for the next succeeding
period of three years and until another valua-
| ton is made according to law.
Sec. ii. That annually. on or prior to July
| l. the board Of assessors herein provided for
(under the direction Of the assessor of the Dis
trict shall make list Of all real property which
| shall have become subject to taxatiOnl and
| which il not on the tax list, and aftix value
thereon according to the rul es prescribed for
| assessing real estate, and they shall make re-
| turn of all new structures and additions to or
| improvements of old structures Of over 800 in
value, the value of which shall not have
been included in the valuation of the
land on which such structures shall have been
erected, specifying the tract or lot of
land OH 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 struct-
ure. and they shall add such valuation 10 tho
assessment made on snch tract or lot; and if
| it shall appear that an error has been made III
the assessment OF any lot OF land and the
! improvements thereon. or that after the assess
| melt the improvements on any lot have become
! injured or damaged from any cause, they may,
with the approval OF the assessor of the Dis
| trict. revise and correct such error and may
abate any assessment i'll respect to damaged or
| destroyed improvements.
| Sec. II. That il the assessor of the District
shall learn that any property liable to taxation
has been omitted from the assessment for any
previous year or years, or has been 80 assessed
that the assessment was void. il shall be his
duty at once TO reassess 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 80 in arrears as other taxes are collected
| Provided, that no property which has escaped
taxation shall be liable under this act for n
period Of more than three years prior to such
assessment Except in the case of property in
voiyed i'll itigation.l
That the assessor of the District, in the dis
charge of any of the duties devolyed upon him
or the board of equalization land review or by
any of the provisions of this act may admin
lister all necessary oaths or affirmations He
shall have power to summon any person before
! said board or himself, to be examined under
oath touching said matters and things as they
or he may deem advisable in the discharge OF
their said duties, and any member of the metro
politan police force Of the District NAV serys
subpenss In this behalf. Such fees shall be
allowed witnesses SO, examined to
be paid out of the contingent fund
Of the Commissioners, as they are
allowed in civil sctions before the Supreme
Court OF the District Of Columbia. ANY person
summoned and examined aforesaid who shall
knowingly make false oath or affirmation shall
be guilty Of perjury, and upon conviction
thereof be punished according to the laws in
force for the punishment OF perjury.
That this act shall be IN force from and after
its passage and all laws and parts Of laws incon-