Framing of preliminary proposals.

When a resolution has been passed by the Board proposing to impose a tax under section 66, the Board shall in the manner prescribed in section 319 publish a notice specifying--

1. (a) the tax which it is proposed to impose;
2. (b) the persons or classes of persons to be made liable and the description of the property or other taxable thing or circumstance in respect of which they are to be made liable; and
3. (c) the rate at which the tax is to be levied.