It shall be the duty of the Recorder of said Town, as ex-officio Assessor, to make an assessment of the property within said Town, subject to taxation, substantially in the manner and form in which assessments are made by the Assessor of the county, and to return the same to the Common Council on or before the first day of May of each year, and for this purpose he shall have all power conferred by law on the County Assessor. He shall list the number of dogs in Town and the names of the persons owning the same, which list shall be returned to the Common Council. In order to aid said Common Council in ascertaining the property of person subject to taxation by said Town, the Recorder of the same shall have access to all the books and public records of Wetzel and Tyler counties without expense to said Town or Recorder, and he shall also have the same power, and be subject to the same penalties, in ascertaining and assessing the property and subjects of taxation in said Town, as are granted and imposed upon the County Assessors by general law; and the Common Council shall also have authority to prescribe by ordinance, such other rules and regulations as may be deemed necessary to enable and require such Recorder to ascertain and properly assess all property and persons liable to be taxed in said Town, so that such assessment and taxation shall be uniform; and to enforce such ordinances by reasonable fines and penalties. Upon the return of the Recorder's assessment books to the Common Council as herein provided, with the list and valuation of the personal and real property and all other subjects of taxation, the same shall be laid before the Common Council for its inspection and consideration, and the Common Council shall have power to revise the action of the Recorder as well also as to revise the valuation made by him upon the subjects of taxation, and authority to increase or diminish such valuation. After such inspection by the said Common Council and such correction, if any, the Common Council shall then approve the said assessment, and cause the same to be correctly copied by the Recorder into two well bound books provided for the purpose, and the taxes extended in each book, one of which shall be delivered to the Chief of Police as ex-officio Tax Collector, taking his receipt therefor, as well as for the taxes therein contained.