(9)A tax leviable by the year, shall come into force on the first day of January, or on the first day of April, or on the first day of July, or on the first day of October, in any year, and if it comes into force on any day other than the first day of the year by which it is leviable, it shall be leviable by the quarter till the first day of such year, then next ensuing.
