59
his possession or control out of which he could retaix the amount
deducted, the amount of such deduction shall be a debt due to him from
such other person.
340
Where, in the opinion of the Commissioner, the provisions
of section 30 relating to the deduction of Interest Tax have failed
or are likely to fail to secure payment of any sum being tax upon
interest charged by section, it shall be lawful for him to recover
any such sum by way of direct assessment upon the recipient of such
interest or upon his agent.