REVENUE AND TAXES 3043

preserved among the records of the assessing authority, or (4) if the prop-
erty to be assessed or classified be real estate situated in Baltimore City
having a street number, and the name of the owner is unknown or does
not appear in such directory, then by addressing and mailing an envelope
containing a copy of such notice in the manner prescribed in subdivision
(3) of this paragraph to such street number, a record being similarly kept
of the date and manner of such posting, or (5) if the property to be
assessed or classified be real estate or tangible personal property and the
owner thereof is unknown or a non-resident or cannot be found or served
in any manner hereinabove authorized, then by serving such notice upon
the person, if any, in actual custody and possession thereof or if no person
be found in actual possession or custody thereof, then by posting the same
conspicuously upon such real estate or tangible personal property; pro-
vided that if the mail address of such person be known, even though he be
a non-resident, it shall be the duty of such taxing authority (though not
a condition precedent to the validity of the assessment), to mail a copy
of the notice to such address.

(c) Such notice may be accompanied by such interrogatories pertinent
to the assessment and/or classification of such property or any other prop-
erty belonging to the person to whom the notice may be addressed as the
State Tax Commission, County Commissioners or Appeal Tax Court, as
the case may be, may authorize.

(d) Any person notified as aforesaid may make answer to such inter-
rogatories, if any, under oath, either orally or in writing, and appear
before the body from which such notice emanates either personally or by
an attorney or agent on the day so fixed, or on any later date to which the
hearing may be adjourned, and present such proof and arguments as he
may desire in the premises; and in the event of his failure to appear as
aforesaid the State Tax Commission, County Commissioners or Appeal
Tax Court as the case may be, may make or increase the assessment or
change the classification ex parte according to their best judgment and
information.

(e) The provisions of this section requiring notice shall be deemed to
be complied with if notice be given to the person charged with payment
of the tax, even though he may be liable for account of shareholders or
other persons.

Referred to in construing Art. 3, Sec. 34 of Constitution. Bickel v. Nice, 173 Md. 1.

171. This section has relation only to property which county commissioners have
right to assess; it does not apply to property assessed and returned by proper collector
or assessor, Anne Arundel County v. Baltimore Sugar Refining Co., 99 Md. 489;
Monticello Co. v. Baltimore, 90 Md. 431.

An assessment held invalid by reason of failure to give notice required by this
section. Myers v. Baltimore County, 83 Md. 393; Baltimore County v. Winand, 77
Md. 524.

This section held to provide for giving of notice of assessment for taxation of
property held by a guardian. Baldwin v. State, 89 Md. 600.

Cited but not construed in Baltimore, etc., Ry. Co. v. Wicomico County, 93 Md.
118. (And see Wicomico County v. Bancroft, 203 U. S. 117.)

Rate of Tax.¹

1929, ch. 226, sec. 27. 1931, ch. 212. 1937, ch. 225. 1939, chs. 277 (sec. 17),
302 and 387, sec. 11 1/2.

25. (a) Except as hereinafter in this section provided and as pro-
vided in Section 9, all property subject to ordinary taxation in this State

¹ Ch. 516, Acts of 1939, fixed the State tax rate at 23.35 cents on the $100 for the
years 1940 and 1941. See ch. 368, 1931, ch. 312, 1933 and ch. 88, 1935 for the rates for
1932 to 1939, inclusive.

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