Section 18. Every such receipt shall specify

(1) 18. Every such receipt shall specify— (1).—The name and source or sources of the income or profits of the person by or on whose behalf the duty is paid: (2).—The year or portion of the year for which the duty is paid: (3).—The amount paid, and the date of payment; and (4).—The place or places, district or districts, where the income or profits accrues or arise; and shall be admissible as *primá facie* proof of all matters contained therein.