WM. PRESTON LANE, JR., GOVERNOR. 1369

answer thereto or present such proof as he may desire in the
premises.

(b) Such notice shall be served on such person at least
ten days before the day of hearing appointed therein, in the
following manner, that is to say, either (1) by personal serv-
ice in the manner in which original process in an action at
law is required to be served, by the sheriff, or (2) by leaving
a copy of such summons at such person's last place of abode,
or (3) by placing a copy of the notice in the United States
mail postage prepaid, addressed to such person at his ordi-
nary post office address for the receipt of mail, 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 property to be assessed or classified be real estate
or tangible personal property and the owner thereof is un-
known 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 cus-
tody thereof, then by posting 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 Town Commis-
sioners 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 Town Commissioners 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 afore-
said the Town Commissioners 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.