SEC. 4. Section twenty-eight of the same Act is hereby amended to read as follows:
"SEC. 28. Powers and duties of the city assessor.—The city assessor shall have charge of the department of assessment. The city assessor and his authorized deputies, who are empowered to administer any oath authorized to be administered in connection with the valuation of real estate for the assessment and collection of taxes, shall appraise and value all the real estate in the city, and assess for taxation all such real estate not expressly exempt except machines, mechanical contrivances, instruments, tools, implements, appliances, apparatus, and paraphernalia used for industrial, agricultural, or manufacturing purposes, which shall be excluded from such valuation and assessment whether or not attached to lands or buildings. The city assessor shall make the list of taxable real estate in the city, and the names of the owners shall be arranged in the order of the lot and block numbers with a brief description opposite such name of the property owned by such owners and the cash value thereof. In making this list, the city assessor shall take into consideration any sworn statement made by the owners of the property, but shall not be prevented thereby from considering other evidence on the subject exercising his own judgment in respect thereto. For the purpose of completing this list, he and his representatives are empowered to enter upon the real estate for the purpose of examining and measuring the same, and to summon witnesses, administer oaths to them, and subject them to examination concerning the ownership and the amount of real estate and its cash value. It shall be the duty of the city assessor, so far as is necessary, to examine the records of the office of the register of deeds in the Province of Iloilo showing the ownership of real estate in the city."