Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-02-06

uations of such as they may believe to have
been returned above their value to such sum
as. in their opinion may be the value there
Every Three Years.
Sec. 10. That the valuation of the real
property made and equalized as aforesaid
shall be completed on or before the first
Monday of August, 1896. and of every third
year thereafter. and, when approved by the
Commissioners, shall constitute the basis of
taxation for the next succeeding period of
three years and until another valuation is
made according to law.
Sec. IL. That annually on or prior to July
i OF each year the board of assistant as
SCISSORS herein provided for shall make
list of all real property which shall have
become subject to taxation, and which is
not on the tax list, and afiiX value there
on, according to the rules prescribed for
assessing real estate; and they shall make
return OF all new structures and additions
to or improvements of old structures of
over $500 in value, the value of which shall
not have been included in the valuation of
the land on which such structure shall have
been erected. specifying the tract or lot of
land 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 they shall add such
valuation to the assessment made on such
tract or lot; and If il shall appear that any
error has been made in the assessment of
any lot OF land, or the improvements there
on, or that after the assessment the i'm
provements on any lot have become injur-
cd or damaged from any cause, the said
board of equalization and review may revise
and correct such error and may change or
modify any assessment in respect to dam
aged or destroyed improvements or on any
lot or tract of land.
Sec. u. That if said board of assistant
assessors shall learn that any property liza
bic to taxation has been omitted from the
assessment for any previous year or years,
or has been so assessed that the assess
ment was void, 1t shall be their 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 through
the assessor to the collector of taxes, who
shall at once proceed to collect the taxes
so in arrears as other taxes are collected:
Provided, That no property which has es-
capped taxation shall be liable under this
section for a period OF more than three
years prior to such assessment, except in
the case OF property involved in litigation
Sec. IL. That the assessor of the District
OF Columbia and each member of said
board of assistant assessors in the dis
charge of any of the duties devolved upon
him or them, or the board of equalization
and review, may administer all necessary
oathS or aftirmationS. The assessor of the
District of Columbia, or in his absence the
temporary chairman of said board, shall
nave power to summon the attendance OF
any person before said board. to be exam
ined under oath touching such matters and
things as the board OF assistant assessors
or the said board of equalization and re-
view, may deem advisable in the discharge
OF their duties; and any member of the
metropolitan police force of the District of
Columbia may serve subpoenas in this be-
half. Such fees shall be allowed witnesses
so examined. to be paid out of the contin-
gent fund of the Commissioners. as are al
l.Ny1-a in, nfy
Court OF the District of Columbia Any
person summoned and examined as afore-
said, 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 pun
ishment of perjury.
Sec. II. That this act shall be in force
from and after its passage, and all laws
and parts of laws inconsistent herewith
are hereby repealed.
Several Resolutions Adopted.
The board then approved the proposed de-
claring of Massachusetts avenue through
the new naval observatory grounds a pub
lie street, as provided in the joint resolu-
ton adopted in the House October IA last
and appropriating $4,000 for the purpose
of opening it. and took the same action in
regard TO Senate bill No. 81, to author
ize the entrance into the District of the
Norfolk and Western railroad.
On the motion of Mr.. Edison 1t was re-
solved that the board regrets the failure
of the appropriation committee of the
House of Representatives to frame a bill
sufficiently large for the legitimate cur
rent expenses and obligations and the
usual annual improvements necessary for
the District.
The following resolution was also adopt
ed: Resolved, That it is the opinion CT
this board that all the railroads hav lin Z
stations in this city should at once take
steps to improve them, and TO provide
proper facilities for the accommodation of
the public"
Then. after the president had laid before
the board letters from Gen. VIM. Birney
and Prof. E. NJ Gallaudet regretting their
inability, through the force of other duties,
meeting adjourned.