Section 77. Tax not invalid for defect of form.

No assessment and no charge or demand of any tax made under this Act shall be called in question on the ground, or be affected by reason, of any mistake in the name, residence, place of business or occupation of any person liable to pay the tax, or of any mistake in the amount of assessment or tax, or of any clerical error or other defect of form; and it shall be enough in respect of any such tax on property if the property taxed or assessed is so described as to be generally known; and it shall not be necessary to name the owner or occupier thereof.