Section 31
SEC. 31. City assessor to authenticate list of real estate assessed.&mdashThe city assessor shall authenticate each list of real estate valued and assessed by him as soon as the same is completed, by signing the following certificate at the foot thereof: "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 Dapitan has been omitted from the list, according to the best of my knowledge and belief. (Signature)" City Assessor