Section 63. Every person bringing or receiving within the power to octroi-limits of any municipality any article

63. Every person bringing or receiving within the power to octroi-limits of any municipality any article on whicli octroi is payable shall, when required by an officer to octroi. authorized by the committee in this behalf, and so far as may be necessary for ascertaining the amount of tax ch?rgeable,- - (a) permit that officer: to inspect, examine, m~eigli and otherwise deal with the article ; and - (b) communicate to that officer any information and exhibit to hini any bill, invoice or document of a like nature he may possess relating to the article.