86[Return of wealth, etc., not to be invalid on
certain grounds.
42C. No return of
wealth, assessment, notice, summons or other proceeding furnished or made or
issued or taken or purported to have been furnished or made or issued or taken
in pursuance of any of the provisions of this Act shall be invalid or shall be
deemed to be invalid merely by reason of any mistake, defect or omission in
such return of wealth, assessment, notice, summons or other proceeding if such
return of wealth, assessment, notice, summons or other proceeding is in
substance and effect in conformity with or according to the intent and purpose
of this Act.]