1230 LAWS OF MARYLAND [CH. 638

(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 aforesaid the Town Commissioners may make
or change 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.

84. (Abatements) (a) Before the tax rolls for any year
shall be adopted by the Town Commissioners and bills
rendered upon the same, the Town Clerk shall cause to be
published in a newspaper published in Queen Anne's
County a notice to the taxpayers of the Town setting forth
the date, hour, and place where the Town Commissioners
shall sit for the purpose of abatements of properties listed
on said rolls.

(b) Whenever it shall appear to the Town Commis-
sioners that any person or property shall have been erro-
neously assessed or any tax, charge or assessment mis-
takenly levied upon any person or property, it shall have
the power to abate the same and to refund any moneys
which may have been erroneously or mistakenly collected
from such person.

85. (Transfers) Before any deed for the conveyance of
real estate within the corporate limits of the Town shall
be received by the Clerk of the Circuit Court for Queen
Anne's County, the person offering said deed for record
shall submit the same to the Town Clerk, who shall there-
upon make transfer on the Town Tax Rolls of the said
property to the name of the new owner or owners thereof,
and evidence of said transfer, shall stamp upon the deed
his certificate. Provided, however, before the said Town
Clerk shall transfer said property on the Tax Rolls, all
Town taxes, assessments and charges due and in arrears
shall have been paid, and as evidence of such payment, the
Town Clerk shall stamp upon the deed his certificate to
that effect.

86. (Taxing Powers) The Town Commissioners shall
have power to levy and collect a tax on the assessable prop-