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Effect of s. 97 of Texas Management Act, 1880.
43 & 44 Vict. c. 19.
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33. For the purpose of removing doubts, it is heeby declared that any person who has made default in paying any sum which may be levied on him in respect of income tax or inhabited house duty may, notwithstanding that he was not named in the assessment, be entered as a defaulter in a certificate under section ninety-seven of the Texas Management Act, 1880, which relates to the recovery of duty refused in Scotland.
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