Sec. 6t[h] It shall be the duty of each assessor and collector to proceed without delay after being furnished with a list of taxable lands lying within his ward to take a list of taxable lands and City Lots, and all other taxable property within his Ward. he shall call at the place of residence of each owner, of taxable property for a list of the same and it shall be the duty of each and every person when called on or applied to by the assessor and collector to deliver to such Assessor and Collector a list and description of all lands, and town City lots, and all other property in his or her possession, subject to taxation, and the assessor and collector shall in the presence of such person, list the same in his Body and value the same according to the true value thereof placing the description and value figures opposite the names of the owner or person or listing the same in the columns of the Book marked for that purpose. Lands and lots shall be valued according to their true value without regard to the kind and character of title or any conflicting claims to the same and to enable assessors and collectors more effectuatly to discharge the duties required of them, they are authorised to administer an oath or affirmation to every person listing taxable property in wards following “You do solemnly swear (or affirm, that you will true answers make to all such questions as may be propounded to you on the present occasion touching the quantity and description of taxable property now possessed or owned by you”— If any assessor and collector shall be unable to find the owner of any lands or lots contained [p. 4]