Procedure in imposing taxes.

(1) No tax shall be imposed under section 138 or 139 unless the Board shall, at a special meeting convened for that purpose, have passed a resolution proposing the imposition of such tax: Provided that in the case of the special tax leviable under section 138 and of the pilgrim tax leviable under clause (g) of sub-section (1) of section 139, no such resolution shall be valid unless passed by a majority of two-third of the whole number of members of the Board. (2) When such a resolution has been passed, the Board shall publish in the manner prescribed, a notice defining the class of persons or description of property proposed to be taxed, the amount or rate of the tax to be imposed and the system of assessment to be adopted. (3) Any inhabitant of the district objecting to the proposed tax may, within sixty days from the publication of the notice, submit his objection in writing to the Board.