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Particulars to be stated in collectors’ receipts.
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23. Where any collector of the duties on inhabited houses and of income tax under [2]
Schedules A. and B. has not, in a demand note delivered previous to payment, distinctly described the property assessed, and specified the amount of the assessment, and the rate at which the duties are charged, the description of the property, the amount of the assessment, and the rate of charge shall be specified in the receipt.
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