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$6. Where two or more persons act in the capacity of
trustees of a trust or executors of a deceased person'ı
estate, they may be charged jointly or severally with the
tax with which they are chargeable in that capacity, and shall
be jointly and severally liable for payment of the same.
57. (1) Iherever two or more persons in partnership act in
the capacity of trustees or executors, or as agents, or are
employers, or are persona in receipt of profits or act in
any other capacity whatever, either on behalf of themselves
or of any other person, the precedent partner of such partner-
ship shall be answerable for doing all such sota, matters
and things as would be required to be done under the
provisions of this Ordinance by an individual acting in such
capacity:
Provided that any person to wha a notice has bem giver
under the provisions of this ordinance as precedent partner
of a partnership shall be deemed to be the precedent partner
thereof unless he proves that he is not a partner in such
partnership, or that some other person resident in the Colony
is the precedent partner thereof.
(2) Where two or more persons who are not in partner-
ship act jointly in any capacity mentioned in sub-section (1),
they shall be jointly and severally answerable for doing
all such acta, matters, and things as would be required to
be done under the provisions of this Ordinance by an individual.
acting in such capacity.
58. The secretary, manager, or other principal officer
matters
of every company or body of persons corporate or unin-
corporate shall be answerable for doing all such acta,
or things as are required to be done under the provisions
of this Ordinance by such company
Provided that any person to whe
body of persons:
notice has been
given under the provisions of this ordinance on behalf of
company or body of persons shall be deemed to be the principal officer thereof unless he proves that he has no commection
/with