Section 10:
Power to require and enforce the making of statements as to names and interests.
The
Collector may also require any such person to make or deliver to him, at a time and place mentioned (such
time not being earlier than fifteen days after the date of the requisition) a statement containing, so far as may
be practicable, the name of every other person possessing any interest in the land or any part thereof as coproprietor, sub-proprietor, mortgagee, tenant or otherwise, and of the nature of such interest, and of the rents
and profits (if any) received or receivable on account thereof for three years next preceding the date of the
statement.