2478 ARTICLE 11.

confirmation by the Board of Aldermen to make a general assessment and
revaluation of all the property described in the preceding section for the
purpose of municipal taxation, and shall also at such time as shall be
prescribed by ordinance appoint three assessors, subject to the confirmation
by the Board of Aldermen, to make an intermediate assessment and valua-
tion, and revise, amend, correct, alter or change the assessment and valua-
tion of the property described in the said preceding section, and to add to or
reduce the value of said property or any portion thereof; and the taxes
hereinafter authorized shall be levied on such new, revised or changed
valuation; and said assessments and valuations shall be applicable to all
taxes authorized under the authority of the corporation, but shall not be
evidence of valuation for the purposes of State or county taxation.

1908, ch. 57, sec. 245B. 1918 Code, sec. 248.

226. The assessors when acting either in an intermediate or general
assessment shall value all property on the basis of its cash value or esti-
mated cash value. Before proceeding to act, each assessor shall make and
subscribe before the Mayor the following oath or affirmation, to be ad-
ministered by the Mayor, to wit: "I do swear (or affirm) that I will well
and truly discharge the duties of assessor and will faithfully, justly and
impartially value and make return of all property that I have been
appointed to assess according to the best of my skill and ability, with-
out favor, partiality or prejudice." In the discharge of their duties, the
assessors either in an intermediate or general assessment, may if they
see fit, administer oaths to the persons to be assessed or to any other
persons, and require them to answer all questions and furnish all such
information under oath, as may be necessary to enable them to ascertain
the value of the property in question; and the assessors shall be entitled
to enter the premises of all persons to be assessed for the better perform-
ance of their duties; and when assessing the property of any corporation
or unincorporated association the assessors shall be entitled to call before
them and examine, under oath, if they so elect, such of the officers thereof
as to them may seem fit, and require them to furnish such information as
may be necessary to enable them to ascertain the value thereof, and they
may require a full and correct statement, under oath, of all the property
subject to assessment by them, in the hands or under the control of any
person or corporation, either in his, her or its own right, or in a fiduciary
capacity; and in case any person shall refuse to give the necessary infor-
mation as aforesaid the assessors shall assess the property of such person
or corporation according to the best information they can obtain, at its
cash value, or estimated cash value. And if any person shall resist the
assessors or any of them, in discharge of their duties, the person or per-
sons so offending shall be guilty of a misdemeanor, and upon conviction
shall be subject to pay a fine of not less than one dollar, nor more than
twenty dollars and costs, and shall stand committed until such fine and
costs are paid. Whenever a general or intermediate assessment is about
to be made, the Mayor, before the assessors begin their work, shall give