The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1895-11-21

amount or sum for which he stands rated
In any triennial assessment, and also OF
any change In his assessment In any IN.
,ervening year, together with the time and
place Of hearing appeals by the board of
revision and appeal. Any persons ag-
grieyed by the action OF the board Of as;
SCISSORS may appeal therefrom to the board
Of ;~Sisien and appeal hereinafter provide
Section S.-Ehe councils Of such city In
joint convention, Immediately after the
Of this act, and thereafter on or
before the first Monday of May In every
third year., shall eject five resident ctti.
zens Of such city, all, or any lumber OF
whom may. in the discretion OF councils.
be chosen from among the members OF
select and common councils. who shall
constitute a board Of revision OF taxes and
appeals and shall serve for three years.
or until their successors are elected, and
they SHALL. Immediately after their APP
pointment. be severally sworn to faithful
ly perform the duties pertaining to their
Office. Any vacancy occurring In said
board by death. resignation or otherwise
shall be filled by said councils FOR the un;
shall vote for more than three members
of said board of appeals, and the five per-
sons receiving the highest number of
votes shall he declared elected. Said
board, a majority of whom shall consti-
tute a quorum, may in any year other than
a ~triennial year, II they shall deem a new
assessment necessary, on or before the
first day, Of September, issue their pre-
cept to the city assessors requiring them
to make out and return a full, just and
equal assessment of property within the
city, or such parts thereon as the SAID
board of revision may deem advisable.
and they shall take and receive the trien-
NAL and yearly assessments as returned
by the board of city assessors, and shall
have owe and authority to revise. equal.
lie or alter such assessments IN any ana
every year by increasing or reducing the
valuations, either In individual cases or
by wards or parts Of wards. and to add
to the assessment books. and to the dupli-
Gates thereof In the hands OF the city
treasurer. any subject of taxation omitted
therefrom. and any real estate in such city
which has been exempt from taxation and
ceased to be occupied and used for the
purpose or purposes which entitled 1t to
such exemption as taxable for the portion
of the year commencing at the time when
the right to exemption ceases, and such
real estate shall thereupon become subject
to taxation at the rate fixed for the year
for the proportionate part OF the year dur
ing which 1t is not entitled to exemption,
and 1t shall be their duty to rectify all err
rors and, when deemed necessary, they
may require the attendance OF the board
Of assessors and the assistant assessors
or any Of them or other citizens before
them for examination on oath or af1rma-
ton. either singly or together. and they
shall hear and determine all appeals by
taxpayers from the assessments made by
the city assessors, at such time and place
as they may prescribe, at least five days
printed or written notice of which shall be
given, as provided in section two Of this
| act. 1t shall be the further duty Of said
board to give five days written or printed
| notice to every taxable inhabitant of the
city of any increase or addition to the
valuation assessed against him by the
board Of city assessors. together with the
FROM. For the purposes of all hearings,
and for all other purposes necessary to
the discharge OF their duties, the said
board shall have authority to administer
oaths and affirmations touching any mat
ter relating thereto, and any wilful false
statement under oath as to any material
fact by any complainant or his agent or
attorney shall be deemed perjury and be
punishable as such. The members Of said
board shall each receive such compensa-
ton as may be fixed by councils. not ex-
ceeding the sum of four dollars for each
day actually employed in the performance
as clerk Of said board for which services
he shall receive such compensation as
councils may fix in addition to his salary.
They shall procure and have the custody
assessment of city taxes and keep them
arranged according to wards and dates,
and shall furnish the city assessors the
necessary books for taking the assess
ments which, upon the completion of
such assessments, shall be returned to
such board Of revision Of taxes and APP
peals. Said board shall complete their
labors and the hearing and determination
Of all appeals on or before the first day
Of March In each year.. after which the
assessment shall be copied by wards into
duplicates for the use of. the city, and
the assessment so corrected and copied
shall be and remain the lawful assess
ment for the purpose Of city taxation un-
til altered as provided by this act. The
decision of said board shall be subject to
an appeal to the court of common pleas
Of the county wherein such city is stu
ated, In accordance. with existing laws.
appeal, to the courts shall be %groundless
the appellant shall pay all the costs of
the appeal.
Section 6.-The ward assessors shall
continue to perform the duties Of their Of
flee until the first election under the pro.
visions Of this act.