Government which shall decide the appeal after giving to the appellant an opportunity of being heard.

Immaterial error not to affect liability: No assessment and no charge or demand on account of any tax shall be impeached or affected by reason only or any mistake in the name, residence, place of business or occupation of any person liable to pay the tax or in the description of any property or thing, or of any mistake in the amount of the assessment, charge or demand, or by reason only of clerical error or other defect of form, if the directions contained in this Act and the bye-laws made thereunder have in substance and effect been

complied with ; and it shall be enough in the case of any such tax on property or any

assessment of value 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.