Procedure in Appeal

Procedure in Appeal. No appeal under the last preceding section shall be entertained unless— (a) the appeal is brought within fifteen days next after the presentation of the bill complained of; and (b) an application in writing stating the grounds on which the claim of the Council is disputed, has been made to the Council in the case of a tax on buildings or lands or both within the time fixed in the notice given under section 115 or 119 of the assessment or alteration thereof, according to which the bill is prepared; and (c) the amount claimed from the appellant has been deposited by him in the municipal office.