Section 34
SEC. 34. On the basis of the declarations made and of the findings of the board of assessors, if any, the secretary shall prepare, on or before February fifteenth of each year, a list of the persons from whom a tax is due, with the amount of such tax due from each of them. This list shall be kept open to public inspection in his office. All persons from whom a property tax is due shall be notified by the councilors of their respective barrios to appear before the secretary and learn the amount of such tax, which shall be stated to them verbally by the secretary if they can not read.