CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 59

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.