Section 24. Every person on whom such notice is served shall send to or deliver at the Collector's office the return duly filled and signed by him

24. Every person on whom such notice is served shall send to or deliver at the Collector's office the return duly filled and signed by him. A declaration shall be added by such person at the foot of the return, (a) that the income stated therein is truly estimated on all the sources therein mentioned, (b) that it has actually accrued within the period therein stated, and (c) that he has no other source of income. 25. Every 1871.] Income Tax. 253