Condition for for Manifolds dual to functions

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What is the condition (locally compact/paracompact/Hausdorff/second countable?) for the following familiar statement:


The category of (finite dimensional smooth) manifolds is contravariant isomorphic to the full subcategory of algebras (given by global functions) $$ Manifolds\to Algebras \quad M\mapsto C^\infty(M). $$

A little explanation why certain condition needed are highly appreciated.