It shall be the duty of the Assessor to make an assessment of the property within the Town subject to taxation, substantially in the manner and form in  which assessments are made by the Assessor of the County, and return the same to the Council on or before the first day of May in each year, and for this purpose he shall have all the powers conferred by law on County Assessors. He shall list the number of dogs in the Town, and the names of the persons owning the same, which list shall be returned to the Council.