1903. III EDWARD VII. Cap. 17. 17

Wednesday in February in such year elect and appoint three competent persons to be called the Assessors of said City, who shall possess similar qualifications to that of a City Councillor, and shall take the same oath as required of such Councillor who shall hold office for three years and until their successors are

appointed.

43. In case of the death, resignation or disquali- Assessor. fication of all or any of the Assessors, the City Council death of shall appoint other competent person or persons in their or his place or stead possessing similar quali- fications.

44. Such Assessors shall immediately after their appointment value all the real estate of the City 3535‘???- in parcels or plots, as the same are owned, or in case the ownership is not known as the same are occupied, as nearly as they can ascertain the same, and shall assess and rate all persons liable to poll tax, and when required by said City Council shall also value all personal property in said City, and the incomes

of all persons therein liable to pay income tax.

45. Forthwith upon their appointment thelCity Tobe f Clerk shall furnish the Assessors with one general nished iii-{tn Assessment Book, with printed headings, setting forth book the Real Estate, Personal Property, Income and Poll Tax in respect of which each person, Corporation, or Joint Stock Company is liable to taxation.

46. The assessors on receiving such assessment Duties of book, shall proceed to ascertain by diligent enquiry Assessors and by examination all the real estate within City limits, liable to be rated and assessed, and also the names and additions of all persons liable to pay poll tax ; and if required, all the personable property tax- able, and the extent, amount, nature and cash value of the same, and the names and income of all persons

liable to income tax; and may if they think it desirable