Cap. 123 Art. 71Deceased persons.

Where any individual dies during the year preceding the year of assessment and such individual would but for his death have been chargeable to tax for the year of assessment or where any individual dies during the year of assessment or within five years after the expiration thereof and he has not been assessed or has been assessed at a lesser amount than that which ought to have been charged for the year of assessment, the heirs or the legal representative of such individual shall be liable to and charged with the payment of the tax with which such individual would have been chargeable and shall jointly and severally be answerable for doing all such acts, matters and things as such individual if he were alive would be liable to do under this Act. In the case of any individual dying during the year preceding the year of assessment, if his estate is distributed before the commencement of the year of assessment, the heirs or such legal representative shall pay the tax at the rate or rates in force at the time of his death.