Nc. 6. DEPARTMENT OF AGRICULTURE. 207 



and a list of property exempt from taxation, with a valuation of the 

 same; to return dimensions of lots or pieces of ground, with number 

 and kind of improvements thereon; and a similar assessment to 

 be made every three years. To value property at such sum it would 

 bring at a fair public sale. To make assessment as directed by 

 precept of board of revision and appeal, in years succeeding triennial 

 assessment. To complete annual assessment on or before January 

 first. 



Act May 23, 1895, section 1, (P. L., page 119). 



16. Board to give taxables at least five days notice of their ratings, 

 and of any changes in assessments in intervening A-ears, together 

 with time and place of hearing appeals by board of revision. Per- 

 sons aggrieved by the action of the board of assessors may appeal 

 to board of revision. 



Act May 23, 1895, section 2, (P. L., page 120). 



17. Councils, in joint convention, on or before first Monday of 

 May, every third year, to elect five resident citizens as a board of 

 revision and appeals, to serve for three years, and to be sworn. 

 Vacancies to be filled by councils for unexpired term. No member 

 of councils to vote for more than three members of board, and the 

 five persons receiving the highest number of votes to be declared 

 elected. Board may issue their precept to city assessors, on or be- 

 fore the first day of September, requiring new assessment, in whole 

 or in part, in years other than triennial year; to receive assessments 

 returned by board of assessors, and to have the power to revise, 

 equalize or alter assessments, and to add to assessments and tax 

 duplicates any subject of taxation omitted therefrom. Property 

 ceasing to be exempt from taxation, for purposes that entitled it 

 to exemption, to become taxable for proportionate part of year it 

 was not entitled to exemption. Board to rectify all errors, and may 

 require attendance of board of assessors and assistant assessors, 

 or other citizens, for examination on oath; to hear and determine 

 all appeals by taxpayers from assessments made by city assessors, 

 nt such time and place as they may prescribe, of which five days' 

 notice to be given; to give five days' notice to taxable inhabitants of 

 any increase or addition to the valuation assessed against them by 

 the board of city assessors, together with time and place of appeal. 

 Board empowered to administer oaths on all matters before them, 

 and false statements under oath to be deemed perjury and be punish- 

 able as such. Members of board to receive compensation fixed by 

 councils, not exceeding four dollars per day for each day discharged 

 in the performance of duty. City clerk to act as clerk of board, and 

 to receive for his services such compensatioon as councils shall fix. 



