677. Errors which do not invalidate assessments.

An assessment or determination, warrant or other proceeding which purports to be made in pursuance of any provision of the Taxes Acts1 may not be quashed, or deemed to be void or voidable, for want of form, or be affected by reason of a mistake, defect or omission therein, if it is in substance and effect in conformity with or according to the intent and meaning of the Taxes Acts, and if the person or property charged or intended to be charged or affected thereby is designated therein according to common intent and understanding