Section 52
SEC. 52. On the first day of September, nineteen hundred and one, the board of assessors shall meet, take the oath of office and organize, and shall proceed to make a list of all the taxable real estate in the municipality by barrios. The names of the owners in each barrio shall be arranged alphabetically, with a brief description, opposite to their names of the property owned by them. In making this list the board of assessors shall take into consideration the sworn statements by the owners of the property in the municipality, hereinbefore required to be filed, but shall not be prevented; thereby from considering other evidence on the subject. For the purpose of completing this list, the board is authorized to summon witnesses, administer oaths to them, and subject them to examination concerning the ownership and amount of real estate in each barrio. It shall be the duty of the board, so far as is necessary, to examine the records of the office of the provincial registrar showing the ownership of real estate in the municipality.