Certificate to ha made by City Assessor and Collector.
Section 51
SEC. 51. Certificate to ha made by City Assessor and Collector.—The City Assessor and Collector shall complete the listing and valuation of all real estate situated within the city on or before the first day of December, nineteen hundred and one, and when completed shall authenticate the same by signing the following certificate at the foot of the list: "I hereby certify that the foregoing list contains a true statement of the piece or pieces of taxable real estate belonging to each person named in the list, and its true cash value, and that no real estate taxable by law in the city of Manila has been omitted from this list, according to the best of my knowledge and belief. "(Signature.)______________________________" The City Assessor and Collector shall also authenticate subsequent assessments, as hereinafter provided for by signing the foregoing certificate in connection with each such assessment.