The Secretary read the next clause, as follows: That section 140 seven be amendedby striking out all afterthe enactingclause and inserting in lieu there of the following: that any person liable to pay duty in respectto any succession shall ivenotice to the assessor, asst assessor of lip: liability tosuch duty. within 30 days from the time when he shall becomeentitled in possessionto such successionor to the receipt of the in eoiiicand profits thereof and shall at the same time deliver to the assessoror asstassessora.full and true accountofsaid succession.for the duty whereon he shall be accountable and of the value of the real estate involved and of the deductions claimed by him. togetherwith thenames of the successorand predecessor and their relation to each other and all such other particulars as shall benecessaryor proier for enablin the assessoror asst assessorfully and correct y t o ascertain the duties due: and the assessoror asst assessor.if satisfiedwith such aacncyountand estimateasoriginall delivered or with amendmentthat may be run c requisition. may therein upon his assessthe successionduty on the footing ofsuch accountand estimate: but it shall be awfulfor the assessoror asstassessor.if dissat slied With such account or if no account and estimateshall be delivered to him. to assessthe duty on the bestinformation he can obtain. subJcctto appeal as hereinafter provided; and if the duty so assessed shall exceed the duly assessable according to the return made to the nssessoror asst assessor and With which he shall have been dissatisfied or if no account and estimate has been delivered and if appeal no shall be taken againstsuch assessment.then it shall be in the discretion of the amcssor.having regardto the meritsof cach caset.o assessthe whole or any part of the expenses incident to the taking of such assessmenti.n additionto such duty; andif there shall be an appeal against such last mentionedas sessment.then the payment of such expenses shall 58 in the discretion of the ComrIntRev. The ComFinance proposed to amend this clause by striking out the word “duty” wherever it occurs and inserting the word “tax, ” and also in line thirt v 240 to strike out the wor “ duties” and to insert “ taxes.”