Section 51. (1) The committee shall cause an assessment-list of all buildings and lands on which any tax is imposed to be prepared, containing

51. (1) The committee shall cause an assessment-list of all buildings and lands on which any tax is imposed to be prepared, containing— (a) the name of the street or division in which the property is situate; (b) the designation of the property, either by name or by number, sufficient for identification; (c) the names of the owner and occupier, if known; (d) the annual value, area or number of posts on which the property is assessed; and (e) the amount of the tax assessed thereon by the committee. (2) For the purpose of preparing the list, the committee may require the owners or occupiers of the buildings or lands to furnish it with returns of the measurements 1884.] Burma Municipalities. 203 (Chapter IV.—Taxation.—Sections 52—54.) measurements or number of posts or of the rent or annual value.