LLOYD LOWNDES, ESQUIRE, GOVERNOR. 339

elusive, and constitute the basis upon which taxes for- the next
ensuing fiscal year shall be assessed and levied ; provided,
that the foregoing provision shall not apply to property in
the City liable to taxation, and which may have escaped, or
which may have been omitted, in the regular course of valua-
tion, but such property shall be valued and assessed, and the
owner or owners thereof charged with all back and current
taxes justly due thereon, whenever the same may be discov-
ered and placed upon the assessment books, and provided that
the provisions of this section shall not apply to the taxes
levied for the year eighteen hundred and ninety-eight, after the
passage of this Article. The said Court shall, on the first day
of October, or as soon thereafter as practicable, in the year
eighteen hundred and ninety-eight, and in all succeeding years
thereafter, make out and deliver to the City Collector and
Board of Estimates each, a statement showing the valuation
and assessment of all the property subject to taxation in said
City, as it shall appear upon the assessment books of said
Court on said first day of October ; such statement shall
contain an alphabetical list of all owners to whom any prop-
erty in said statement has been valued and assessed, properly
arranged according to the several .wards of the City, with the
location and description of the property of each of said own-
ers. The said statement shall be known as the taxable basis
for the next ensuing fiscal year, and after the levy of taxes, it
shall be designated as the tax roll for said year. The said
Court shall perform such other duties as may be prescribed by
law or ordinances not inconsistent with this Article.

172. The Commissioners for Opening Streets shall be the
second sub-department of Review and Assessment, and the
head of this sub-department shall be a Board composed of three
persons, appointed by the Mayor in the manner prescribed in
section 25 of this Article, and removable as therein pro-
vided. One of their number shall be President, and shall
be so designated when appointed by the Mayor. Their
term of office shall be for three years, one Commissioner
to retire every year; except that the Commissioners first ap-
pointed shall determine by lot their terms of office, so as to pro-
vide for the termination of the term of one Commissioner each