Section 161. Limitation and preliminary deposit of tax claimed

161. No such appeal shall be heard and determined unless - (a) the appeal is, in the case of tax assessed on the annual value of building, or lands or both, brought within thirty days next after the date of communication of the order (exclusive of the time requisite for obtaining a copy thereof) and, in the case of any other tax within thirty days next after the date of the first demand under the assessment or alteration of assessment ; and (b) the amount claimed from the appellant has been deposited by him in the municipal office.