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 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 Book and value the same according to the true value thereof, placing the description and value in figures opposite the name of the owner or Person 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 effectually to discharge the duties required of them, they are authorized to administer an oath or affirmation to every Person listing taxable Property, in words 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 in the list furnished him by the Recorder, he shall value the same according to the best information that he can obtain, and shall enter the same on his list in the name of the original, or present owner if known: Provided the Assessor and Collector shall not be required to enumerate any other kind of personal Property than is enumerated in the first Section of this ordinance, but shall ascertain the [p. 3]