1903. III EDWARD VII. Cap. 17. 19 
     
    
   
   
    
     person for such amount of real or personal estate or 
     
     income. as they believe to be just and correct, or they 
     
     may omit his name or any property which he claims 
     
     to own or be in receipt of, if they have reason to be- 
     
     lieve that he is not entitled to be placed on the roll 
     
     or to be assessed for such property. 
     
    
   
   
    
     48. In case any person knowingly states any- . .. 
     
     thing false in such schedule, such person shall, on gfiS‘gkgtfi?’ 
     
     complaint of any Assessor be liable to a penalty not men“ 
     
     exceeding twenty dollars, to be recoverable on sum— 
     
     mary conviction. 
     
    
   
   
    
     49. The Assessors shall set down in such A” . 
     
     Assessment Book, according to the best information dxitieesiéQgifin. 
     
     to be had and as far as they can ascertain the same, :3 aififia’t“ 
     
     the names alphabetically arranged and additions of ASSLBOOk 
     
     all persons,lpartnerships, Corporations, and joint stock 
     
     companies liable to be rated in respect of real estate 
     
     and for poll tax, and when required in respect of 
     
     personal property and income, setting forth opposite 
     
     each such name as regards real estate, a general des- 
     
     cription or designation thereof, such as “dwelling 
     
     house and premises,”"‘ shop and premises,” “vacant 
     
     lot," “acres common,” with special reference to the 
     
     town lot, water lot or common lot where such real 
     
     estate is situate, and the cash value of such real estate. 
     
    

    
     'As regards personal property, a general description 
     
     thereof, such as “general merchandize,” “household 
     
     furniture,” “plant and stock in trade,” and in what 
     
     ward and block the same then is, withthe cash value 
     
     thereof. As regards income tax, the amount of the 
     
     net yearly income, salary, or receipts of such person 
     
     (corporations or joint stock company not being liable 
     
     thereto,) and as regards poll tax, the amount thereof. 
     
    
   
   
    
     50. The Assessors shall, within ninety days 
     
     after their appointment, make return to the City 32:93:35 
     
     Council of such Assessment Book, with their valua- 
     
     tions therein, after having finally revised and correct-