642 LAWS OF MARYLAND. [CH. 226

be addressed to the residence or place of business of such person
as it appears in the then latest edition of the Baltimore City di-
rectory or telephone directory, and provided also that a record
of the date of mailing and manner of addressing said envelope
shall be contemporaneously made and carefully preserved
among the records of the assessing authority, or (4) if the prop-
erty to be assessed or classified be real estate situated in Balti-
more 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 persona]
property and the owner thereof is unknown or a non-resident
or cannot be found or served in any manner hereinabove au-
thorized, 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 post-
ing the same conspicuously upon such real estate or tangible
personal property; provided 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 interroga-
tories pertinent to the assessment and/or classification of such
property or any other property belonging to the person to
whom the notice may be addressed as the State Tax Com-
mission, County Commissioners or Appeal Tax Court, as the
case may be, may authorize.

(d) Any person notified as aforesaid may make answer to
such interrogatories, 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 ap-
pear as aforesaid the State Tax Commission, County Commis-
sioners 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.