5. If such quantity be a full lot, it shall be designated by the number alone; if it be a part of a lot, the part must be designated by boundaries, or in some other way by which it may be known.

§ 16. If the land so to be assessed be a tract which is not subdivided, or if its subdivisions cannot be ascertained by the assessors, they shall proceed as follows:

1. They shall enter in their roll the name or boundaries thereof, as above directed, and certify in the roll that such tract is not subdivided, or that they cannot obtain correct information of the subdivisions, as the case may be.

2. They shall set down in the proper column the quantity and valuation as above directed.

3. If the quantity to be assessed be the whole tract, such a description by its name or boundaries will be sufficient; but if a part only is `liable to taxation, that part or the part not liable must be particularly described.

4. If any part of such tract be settled and occupied by a resident of the town or ward, the assessors shall except such part from their assessment of the whole tract, and shall assess it as other unoccupied lands are assessed; and if they cannot otherwise designate such parts, they shall notify the supervisor of the town, who shall cause a survey and two manuscript maps to be made, for the purpose of ascertaining the situation and quantity of every such unoccupied part.

5. One of those maps shall be delivered by the supervisor to the county treasurer, to be by him transmitted to the comptroller, and the other shall be delivered in like manner to the assessor.

6. The assessors shall then complete the assessment of the tract, and shall deposit the map in the town clerk's office for the information of future assessors. And the expense of making such survey and maps shall be immediately repaid to the supervisor out of the county treasury, and it shall be added by the board of supervisors to the tax on the tract, distinguishing it from the ordinary tax.

§ 17. Whenever it shall be deemed necessary by the assessors of any town to have an actual survey made to ascertain the quantity of any lot or tract of land of non-residents which is divided by the town line, they shall notify the supervisor, who shall cause the necessary surveys to be made at the expense of the town.

ARTICLE FOURTH.

Manner of Making the Assessment Roll, and the duties of Assessors and Supervisors, and General Provisions.

SEC. 1. Assessors may divide their town, city or wards.

2. To ascertain taxable inhabitants, and ascertain and estimate

taxable property.

3. Form of assessment roll.

4. Manner in which persons are to be assessed as trustees, etc. 5. Manner of assessing lands in villages and cities.

6. Assessment roll, when to be completed and where to be left, notice thereof.

7. What notice to specify.

8. The assessment will be inspected during twenty days specified in notice.

9. Rights of persons whose property has been disproportionately assessed.

10. In case of non-payment of tax, assessed to a resident, duty of supervisor.

11. Lands imperfectly described may be added to the assessment roll, correctly described by the supervisor.

12 Reassessment of lands in villages and cities, on account of previous inaccurate description.

13. Lands omitted the previous years to be assessed; errors corrected by reassessment.

14. Board of supervisors shall levy tax to enforce collection of previous taxes, and correct errors and omissions.

15. What taxes are to be deducted from the taxes of the current

year.

16. Oath which shall be subscribed by the assessors and written on the assessment roll.

17. When and to whom assessment roll shall be delivered.

18. Assessors to follow instructions of State tax commissioner. 19. If any assessor shall omit to perform his duties, the other assessors to perform them.

20. Penalty upon assessors for neglect of duty.

21. Assessment roll to be examined by board of supervisors,
and equalized, on full valuation on towns and cities.
22. The board may alter the description of the lands of non-
residents.

23. To estimate the tax to be paid; limitation of rate of taxation.

24. To add up and set down aggregate valuations, and furnish certificate to Comptroller and State tax commissioner. 25. To cause a copy of corrected roll to be delivered to each supervisor.

26. To cause a copy to be delivered to the collector of every town, ward or city.

27. Warrant of supervisors to be annexed; its form.

28. Account of rolls and warrants to be sent to county treasurer. 29. Warrants to conform to the laws respecting cities.

30. Collectors' fees not to be added to the list or warrant; existing laws for the collection of taxes re-enacted.

31. When tenant paying tax, may sue therefor or retain out of rent.

32. Assessors in cities to keep books of divisions of property, and other books open to public inspection.

SECTION 1. The assessors or tax commissioners in each town, city or ward, may divide the same, by mutual agreement, into convenient assessment districts, not exceeding the number of assessors in such town or ward.

§ 2. Between the first days of May and July, in each year, they shall proceed to ascertain the names of all the taxable inhabitants, in their respective towns, cities or wards; and they shall also ascertain, by careful examination, all the taxable property, and by a careful estimate, the full and actual value thereof, within the same; but the annual assessment, in all incorporated cities and villages, shall be made at the time, or within the time, now designated by law in respect to said cities and villages, or until hereafter changed by law.

3. They shall prepare an assessment roll, composed of seven columns, in which they shall set down according to their examinations and estimates:

1. In the first column, the names of all the taxable inhabitants and corporations in the town or ward, as the case may be.

2. In the second column, the quantity of land to be taxed to each person or corporation.

3. In the third column, the full, real and actual value of such land, according to the definition of the term land, as given in the first title of this chapter.

4. In the fourth column, the building occupancy valuation, as defined in titles one and two of this chapter.

5. In the fifth column, the taxable or assessable value of shares, privileges and corporate franchises of moneyed corporations and

companies whose shares, privileges and corporate franchises are liable to taxation and assessable to said corporations or companies.

6. The sixth column shall be reserved to be filled, as hereinafter provided, with the amount of the tax, at the rate levied, on the real building occupancy and personal valuation.

7. The seventh column shall have the caption of "Remarks of Dissenting Assessors," and every assessor, tax commissioner, or other officer, acting as a member of a Board of Review of Assessments, shall, if he dissents to any valuations, established by a majority of the members of said board, write his name, or make suitable ditto marks under his name, in said column, on the line of the assessment to which he object, and shall designate the real, the building occupancy, or the personal valuation to which he dissents, or he shall, by appropriate ditto marks, indicate the valuation or valuations to which he dissents.

§ 4. Where a person is assessed as trustee, guardian, executor or administrator, he shall be assessed as such, with the addition to his name of his representative character, and such assessment shall be carried out in a separate line from his individual assessment.

§ 5. In assessing lands as real estate or for building occupancy valuation in any ward, city, village or town, in which any officer of said city, village or town, or any county treasurer, is authorized by law to sell said lands, on default of payment of taxes, the assessors shall place in the first column of the assessment roll, the name of the owner or occupant of the land, if known, and if unknown, they may enter in said first column the word "unknown," and then proceed in the second column (the column of quantity and description) to describe the land to which the name of the owner or occupant, or the word "unknown" relates, by a brief and proper description, or by dimensions and boundaries, by ward map numbers, by established street numbers, or by any other proper designation which will indicate the land intended to be assessed and taxed.

§ 6. The assessors shall complete the assessment roll on or before the first day of August in every year, and shall make out one fair copy thereof, to be left with one of their number. They shall also forthwith cause notice thereof to be put up at three or more public places in their town or ward.

7. Such notices shall set forth that the assessors have completed their assessment roll, and that a copy thereof is left with one of their number at a place to be specified therein, where the same may be seen and examined by any person interested, until the third Tuesday

of August; and that on that day the assessors will meet at a time and place, also to be specified in such notice, to review their assessments. It shall be the duty of the said assessors to meet at the time and place specified, and hear and examine all complaints, in relation to such assessment, that may be brought before them, and they are hereby empowered, and it shall be their duty, to adjourn from time to time, to hear and determine such complaints; but in the several cities and villages of this State the notice required by this section, shall conform to the requirements of the respective laws regulating the time and place for the revision of the assessments in said cities and villages, in all cases where a different time and place is prescribed by said laws, from that mentioned in this article.

§ 8. The assessor with whom such assessment roll is left, shall submit the same during the twenty days specified in such notice, to the inspection of all persons who shall apply for such purposes, and during the period, and one week day thereafter, that the assessors or tax commissioners are acting as a board of review, the assessment roll shall be open to the examination of the public at all reasonable hours, under the supervision of an assessor, tax commissioner, or his assistant clerk or representative, but the assessors or tax commissioners, when acting as said board of review, shall have such control and handling of the assessment roll as will enable said assessors or tax commissioners to perform their official duty as a board of review.

§ 9. Any person, or his representative, deeming himself disproportionately assessed by a valuation of his property at more than its full value, or by an undervaluation of the property of other persons in the assessment roll, may appear before the assessors or tax commissioners while sitting as a board of review, and may introduce the testimony of a competent expert, and the board of review may also call a competent expert, and an oath shall be administered to said witnesses by any member of the board of review. The witnesses shall be interrogated as to the real value of the property valued in the assessment roll and the building occupancy valuations thereon, and as to the real value of the claimant's property and valuation, and if it shall appear to the satisfaction of the board of review, that the claimant has been disproportionately assessed by a valuation above actual assessable value, they shall reduce said claimant's assessment, and if it shall appear to the satisfaction of said assessors or tax commissioners that the claimant has been disproportionately assessed by the undervaluation of the assessable property and valuation of other persons on the assessment roll, they shall raise said valuations of