EDWIN WARFIELD, ESQ., GOVERNOR.

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been omitted in the assessment, and all buildings and improve-

ments and all property created or acquired since the last assess-

ment, and shall value the same at the full cash value thereof,

and shall make return thereof to the said City Council, and for

the purpose of this section the said assessors are hereby clothed

with the powers of general assessors and their valuation shall

be subj ect to revision and correction by said City Council ; and

after the return has been made as aforesaid, the said Council

shall appoint a time at least two weeks before the annual levy

for the revision and correction of the said assessment so re-

turned, and shall give notice of the time, place and purpose of

such meetings in two issues of some paper or papers published

in Salisbury.

152. Sub-Section 2. Before increasing the assessment of any

To notify prop-

property which has been heretofore assessed, or adding- any

erty owners
before in-

property not valued and returned to them by the proper as-

creasine as-
sessment.

sessor, it shall be the duty of the said City Council, through its

clerk, to notify the owner of such property by written or

printed summons, containing such interrogatories in regard

to the property as they may require to be answered on oath,

and appointing a certain day for such owner to answer such

interrogatories, either orally or in writing, and to make such

statements, or present such proof as he may desire in the

premises ; and such notice shall be served on such owner or

left at his place of abode at least five days before the day of

hearing appointed in such summons ; such owner may answer

the interrogatories contained in such summons, and may, on

such day, answer the same under oath, orally, before said

City Council, and may present such testimony as he may de-

sire, and said City Council may think necessary and proper to

be heard. In case such owner, after being summoned, shall

fail to answer in writing on oath or to appear and answer orally

such interrogatories, said City Council, after such return day

has passed, may proceed to revalue and reassess said property,

or add such property, according to its best judgment and infor-

mation in the premises ; but no such revaluation and reassess-

ment or valuation of other property shall be made by such

City Council without giving such notice ; provided, that nothing

in this section shall be construed to apply to the valuation and

assessment of new improvements or new property discovered

and assessed and returned to the said City Council by the

proper assessor, whose duty it is to assess and return the

same, and for the purpose of informing themselves in relation

to any assessment under this Act, the said assessors, the Mayor