Rule 9 requires the Commissioner to keep a book to be called the "Assessment Book" in which the following matters have to be entered, viz., (a) a list of buildings and lands, (b) the rateable value of each of them, (c) the names of persons primarily liable for the payment of the property taxes, if any, leviable on each such building or land, (d) the reasons for non liability, if any of them is not liable to be assessed to the general tax, and (e) "when the rates of the property taxes to be levid for the year have been duly fixed by the Corporation and the period fixed by public notice, as hereinafter provided, or the receipt of complaints against the amount of rateable value entered in any portion of the assessment book has expired, and in the case of any such entry which is complained against, when such complaint has been disposed, of in ' accordance with the provisions hereinafter contained, the amount at which each building or land entered in such portion of the assessrnent book is assessed to each of the property taxes, if any, liable thereon.