Duties of City Assessor and Collector.
Section 46
SEC. 46. Duties of City Assessor and Collector.—There shall be, under the Board, a City Assessor and Collector, who shall have charge of the Department of Assessments and Collections. The real estate of the city of Manila, shall be assessed and valued for taxation by the City Assessor and Collector and his authorized deputies, who are empowered to administer any oath authorized to be administered in the assessment or collection of taxes. It shall be the duty of every owner of real estate in the city of Manila to prepare, or cause to be prepared, a statement of the amount of land and the improvements thereon which he owns, the annual rent or income received by him from each piece of his property for each of the three, years preceding the statement, and a description sufficiently in detail to enable the city assessor and collector to identify the same on examination. The owner or his duly authorized agent shall verify such statement and swear to the same before any officer authorized by law to administer an oath. The statement shall be filed with the city assessor and collector on or before the first day of September, nineteen hundred and one. He shall make a list of all taxable real estate in the city, by districts, and the names of the owners in each district shall be arranged alphabetically, with a brief description opposite their names of the property owned by them and the cash value thereof. In making this list the city assessor and collector 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, and exercising his own judgment in respect thereto. For the purpose of completing this list he is authorized to summon witnesses, administer oaths to them, and subject them to examination concerning the ownership and the amount of real estate in each district, and its cash value. It shall be the duty of the city assessor and collector, so far as is necessary, to examine the records of the office of the city registrar showing the ownership of real estate in the city.