on the road between Fred- LOSt eriksted and Bethlehem A CRANK HANDLFE FOR A FORD CAR. Finder will be rewarded on leaving same at this office. - NOTICE. DURiNG my absence from the Island Lawyer A. E. STAKEMANN and JOHN _ALBERT FLEMING of Est. La Reine hold my Power of Attorney. Mountain House, St. Croix, Ilst July 1921. : GEO. F. LATIMER. PROCEEDINGS o THE FOR ST. CROUOIX. (Continued from yesterday’s Avis.) REAL PROPERTY OMITTED FROM ASSESS- MENT AND COLLECTION OF TAXES ON Section 29.—Whenever the Secretary shall learn that amy real property liable to taxation has been omitted from the assessment of property of any tax payer for any year or years, beginning with the year nineteeen hundred and twenty- one, he shall immediately cause the same to be assessed for the years for which such property has tailed of assessment and to add such properiy to the tax- rolis for such years and proceed to the collection of the taxes corresponding to the same, and all surcharges accru- ing on account of sucn taxes not havinuz been paid promptly, in the same manner i CROA X A VIS CHRISTIANSTED THEATRE 8.00. MONDAY EVZENING 8.00 THE GREAT SUPER SERIAL “ELMO THE FEARLESS” Episode 7. “The House of Mystery* Episode 8. “The Fatal Crossing”’ Show concludes with 2 Reel Comedy. Secure your tickets in time. APMISSION BN BN s and fi!;)c General Entrance........ L e, as he collects other taxes pYovided for by this Ordinance. Provided, «owever, that where such property has failed to be assessed and taxed through no wilful default of the owner, the Secretary shall have power, in his diseretion to remit the surcharge, in whole or in part. In all cases where property, real or person- al, has been assessed for any year or years, but such assessment has been made in other than the name of the true ow: _r or possessor thereof, or has been so made as to be void, the Secretary shall cancel such assessment and eliminate the same from the tax-roll and withdraw and cancel the tax receipts or bills corres- ponding to the same; and shall proceed to re-assess such property and correct the tax-rolls accordingly, and collect the taxes in so far as may be pending pay- ment correspondiig to such re-assess- ment in the same manner as is herein provided for assessment and collection of taxes on real properfy that had im- properly failed of assessment. FAILURE 70 RETURN ASSESSMENT SCHE- DULE. Section 30.-- Any person who wilfully fails to fill out and return the assess- ment schedule when so required by an assessor, within the period of ten days after the delivery of the same, shall be deemed guilty of a misdemeanor. EXAMINATION OF PERSONS. Section 31.—1 n listing or valuing the property of persons who have made no return of the same, as provided in Sec tions 26 and 30 of this Ordinance, the assessor is authorized to examine, under oath or affirmation, any parson whom he may believe has knewledge of the amount and value of szid property; but tor the taking or administering of said oath or affirmation no charge shall be made. OATHS, AUTHORITY TO ADMINISTE%. Section 32.—The Secretary and the several assessors are lereby authorized to administer the required oath or affirm- ation to any person, or persons, listing and valuing their property for the taking of which oath or affirmation no charge shall be made. Awy of said officials who shall make any charge for administering such oath or affirmation shall be deemed guilty of a misdefneanor. SCHEDULES, DISPOSITION OF. Section 33.—As fast as the assessment orgrevision of the assessment of property as herein provided is made, or at such intervals of fime as may be fixed by the Secretary each assessor shall promptly transmit the completed schedules to the Secretary who shall cause the same to be examined, arranged and delivered to the permanent Board of Review and Equalization, as provided in Section 34 o# this Ordinance. ;s BOARD OF REVIEW AND EQUALIZATION, MEMBERS OF. Section 34 —For the purpose cf revis- ing the assessment or reassessment of real and personal property, as provided by this Ordinance, and for the purpose of passing upon all claims made by tax- payers in respect to the assessment of their properties, there shall be a perma- nent Board of Review and Equahzation composed of the Secretary and two other persons, citizens of the Municipality, versed in matters pertaining to the value of property in the Municipality. APPOINTED. TERM oOrF OFFICE. CoM- PENSATION. OATH. QUORUM (HAIR- MAN. Said two persons sh%l be appointed by the Governor, on or before the first day of January of each year, shall hold office for one year, a(;)d until theiv sucd cessorg. °"" -vinted and _qu: lify, an shall %é’é’éwe such compé;?a%?an' as may be fixed by the Governor, but not to ex- ceed ten dollars for each day’s attend- ance at the meetings ot the board, and actual cost of transportation necessarily incurred. Kach of the wembers of said board shall take an oath fairly and im- partially to pass apon questions coming before them according to law, and any two of them shall constitute a guorum. The Secretary shall be ex-officio chair- man of said board. COMPLAINTS TO BOARD OF REVIEW, How MADE, : Section 35. —Any person agaqrieved by the action of the assessor in relation to the valnation of his property may make written complaint tnereof to the said Board of Review and Equalization, which eomplaint shall consist o a speci- fic statementyof the particuiar errors complained of,\with such facts as may lead to their correction: Provided, how- ever, that no such complaint or claim shall be considered by said Board unless it is presented within fifteen days after