Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-08-09

property made and equalized as aforesaid
shall be completed nearly as practicable
on the first Monday OF June. 1896. and Of
every third year thereafter, after which
date no other or further complaints as TO
valuations shall be received, and when APP
proved by the Commits sionefs shall constl-
tute the basis OF taxation for the next sue
ceedlng period of three years and until
another valuation is made according to law,
except as hereinafter provided. ana the
commissioners shall fix the rate Of tax 20
be collected thereon, not exceeding the rate
f1xed by present law.
Sec IL That annually on or prior TO
July 1 Of each year. the board of assistant
assessors herein provided for shall make
list of all real property which shall have
become subject to taxation. and which is
not then on the tax list and aifix n value
thereon, according 10 the rules prescribed
for assessing real estate: shall make re-
turn of all new structures erected or roof
ed. and additions TO or improvements of old
.ructures Of over i've hundred dollars I'm
"a, = which shall not have been thereto
ressed, specifying the tract or lot
=, which each OF such structures
"a iahd oh ted, and the value of such
s sos peen ere Ney shall ADD such valua-
g.. ~ ~hd o. ut made on such tract
or Iot Wa .hs H., 'vements on any lot
or tract of land shall be- he lid hoard
be destroyed from any cause sven pron-
shail reduce the assessment OF =: PRO-
,,iSs, - rs sne eNeeht o, s9ch damas>~ md
=
review shall hear such complaints as Ra,
be made in respect of said assessments and
determine the same between The first and
thlrd Mondays OF July OF the same year
Sec. T. That IL said board of assistant as
SCISSORS shall learn that any property liable
TO taxation has beel omitted from the as
sessment for any previous YEAR or years. or
has been so assessed that the assessment
was void, IL shall be their duty al once TO
reassess such property for each and every
year after the passage Of this act for which
IL has escaped assessmen and taxation and
report the same, through the assessor. to
the collector OF taxes, who shall at once
pre- coed to collect the taxes so IN arrears as
other taxes are collected: Provided That
Eo property which has escaped taxation
shah be liable under this section for a
period Of mora than three years prior TO
such ASSESSMENT except in the case of prop
erty involved IA litigstion.
Sec. b. That lhe assessor Of the District
Of Columbia ana e1ch member OF said board
Of assistant assess,rs in The discharge Of
any of the duties d,volved upon him or
them, or the board Il EQUALIZATION and re-
view, may administer al necessary Oaths or
etlrmations. The assessor OF the District
OF Columbia, or in his absspSe The tempo
rary chairman of said board. shall have
power TO summon the attendance Of any
person before said board to be exan,iLei uIi-
DER oath touching such matters and things
as The board OF assistant assessors or the
said board of equalization and review may
deem advisable i'm the discharge of their du-
ties: and any m mber of the METROPOLITAN
police force of the District IF Columbia may
serve subpoenas in this behalf Such fees
shall be all wed witnesses so examined TO
be paid out Of the contingent fund OF the
Commissioners. as are allowed in civil ac-
lions before the Supreme Court OF the Dis
trlct OF Columbia. Any person summoned
and examined as Aforesaid who shall know
lrgly 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.
Bee. IA That sum sufficient 10 pay
the DIN erence in the salary of the assessor
ana the board OF assistant assessors and The
clerk herein provided for I'D 20 and includ-
Ing the year ending June 30. 1875 is hereby
appropriated payable in equal proportions
out of the treasury of the United States ana
the revenues OF the District of Columbia,
and the Commissioners of said District shall
hereafter. I'm their annual estimates include
all necessary provision 10 carry out the pur-
poses OF this act, 10 be Immediately avail
able
Sec. 10. That said board of assistant
assessors shall herea fters constitute the ex-
else board of the District Of Columbia. and
shall perform all the duties Of said boa nd
according 10 law. and that so much of the
act entitled An act regulating the sale OF
intoxicating liquor In the District of Column
bia, approved March 3. 1888 as Imposes
that duty upon the Commissioners of the
District of Columbia be. and the same is
hereby. repealed.
Sec. 10. That this act shall he in force
lrom and after its passage. and all laws and
parts OF laws inconsistent herewith are
hereby repealed.