Section 46. No tax imposed under this Act shall he invalid Taxes not merely for defect of form ; and it shall be

46. No tax imposed under this Act shall he invalid Taxes not merely for defect of form ; and it shall be enough in &t::Pr any such tax on property, or any assessment of value form. for the purpose of any such tax, if the property taxed or assessed is so described as to be generally known ; and it shall not be necessary to name the owner or occupier thereof. `47.` Any tax imposed under tlie foregoing sections Taxes when and payable periodically shall be payable on such[payable. ] dates and in such instalments (if any) as the commit,tee, with the previous sanction of the Local Government, may, by rule, from time to time direct.