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Every officer of any corporation, company, fraternity, fellowship, or society who is answerable under the provisions of the fortieth section of the Act of the fifth and sixth years of Her Majesty's reign, chapter thirty-five, for doing all such acts, matters, and things as shall be required to be done by virtue of the said Act in order to the assessing the corporation, company, fraternity, fellowship, or society to the duties of income tax, shall also be answerable under the provisions of the fiftieth and fifty-fifth sections of the same Act for doing all such acts, matters, or things as shall be required to be done by virtue of the said Act in order to the assessing the officers and persons in the employment of the corporation, company, fraternity, fellowship, or society to the duties of income tax.
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