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Assessment
of new
property.
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improvements, and of all property created or acquired since
said revised assessment; and shall value the same at the full
cash value thereof, and shall make return thereof to the
County Commissioners, with the post office address of the per-
son assessed, which said returns shall be made by the treasurer,
certified by his affidavit as to the truth and fairness thereof, and
after personal investigation of the matter by him; or upon
the sworn statement of the person assessed, and after reason-
able notice to the person to be assessed, if a resident of the
county, of the intention to assess said property; and for the
purpose of this section, the treasurer shall be clothed with the
power of general assessor, and shall receive the fees heretofore
allowed by law or usage for collection of taxes, for assessing
new property in said county, and his valuation shall be sub-
ject to revision and correction by said commissioners. It shall
be the duty of the several constables appointed for said county
by all means to inform themselves of all property, stock or
investments, and of all buildings and improvements, and all
property created or acquired in their respective districts which
is not included in the lists of assessments, and shall make
return of the same to the treasurer, who shall assess the same
and return to the County Commissioners as hereinbefore pro-
vided; and on the valuation of all said property, so returned
by the said constable, they shall be allowed one-half the fee
provided for the assessment of new property, and the treasurer
shall be allowed the other half; provided, however, that in no
case shall any fees be allowed to any constable except the one
first making the return to the treasurer as aforesaid, nor for
the return of any property which the treasurer has already
assessed at the time of said constable making the return; the
treasurer shall make return in the month of January in each
year of all new assessments, except returned during that
month; and it shall be the duty ef the clerk of the County
Commissioners, during the month of February next succeed-
ing the return of new assessments, to notify the person or cor-
poration newly assessed, if his or its post office be known to
him of such new or additional assessments, the notice of inten-
tion to assess herein required shall be served by a constable of
the district in which the person resides, who shall receive
therefor twenty-five cents, to be paid by the County Commis-
sioners; and in the notice of new assessment made shall be
contained a statement of the items of property and the valu-
ation thereof, and shall be sent by registered letter by the
clerk of the Couuty Commissioners to the person assessed, if
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