Page:1862 Territory of Dakota Session Laws.pdf/442

CHAP. LXIX.] . 21. Each assessor shall enter upon the discharge of the duties of his office within six days after the second Monday of January of each year, and shall, with the assistance of each person assessed, or who may be required by law to list property belonging to another, enter in the books furnished him for that purpose in the several items specified in the preceding section, entering the names of the persons assessed, in alphabetical order, so far as practicable, by allotting to each letter its requisite number of pages in each of said books.

. 22. It shall be the duty of the assessor to list each and every person in his county, and to assess all the property personal and real therein, and any person who shall refuse to assist in making out a list of his property or of any property of which he is required by law to assist in listing, or refuse to make the oath or affirmation required by this act, shall forfeit the sum of one hundred dollars, to be recovered in the name of the county for the use of the common schools therein; and when any person refuses to make out a list of his property which, by law, he is required to do, the assessor shall assess such person according to the best information he can get, as to the amount of taxable property which such person has.

. 23. The assessor is hereby required to administer an oath or affirmation to each person assessed, to the effect that he has given in a full and correct inventory of all the taxable property owned by him, and all property held by him as agent, guardian, or otherwise, which he is required by law to list to the best of his knowledge and belief; and in case any one refuses to take such oath, the assessor shall note the fact in the column of remarks opposite to such person's name, and should it afterwards appear that such person has not given a full list of his property or that under his control, any property so omitted shall be entered on the book at double the ordinary assessable value, and taxed accordingly.

. 24. Each assessor shall, on or before the first Monday of May of each year, return the assessment book, properly footed up, to the clerk of the board of county commissioners.

. 25. When the name of the owner of any real estate is unknown, and the assessor finds it impracticable to