J. MILLARD TAWES, GOVERNOR                             1159

tinent to the [assessment] valuation 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 Commission, [County
Commissioners or Appeal Tax Court] Supervisors of Assessments or
Department of Assessments of Baltimore City, 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 per-
sonally 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] Supervisors of Assess-
ments or Department of Assessments of Baltimore City, as the case
may be, may make or increase the [assessment] valuation 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.

Assessors and Discovery of Taxable Property

36.  In all cases where discoveries of assessable property are made
by the assessors of the Department [, county commissioners, appeal
tax court,], Supervisors of Assessments or department of assess-
ments of Baltimore City [in any way], the [said county commission-
ers, appeal tax court, or] Department, Supervisors of Assessments
and Department of Assessments of Baltimore City shall [assess]
value the same and add the same to the amount on which taxes are
to be or have been levied.

37.   The Commissioner of the Land Office shall annually [, when
required by the county commissioner, the appeal tax court, or depart-
ment of assessments of Baltimore City,] make out and transmit
through mail to the [county commissioners, the appeal tax court, or]
Supervisors of Assessments and Department of Assessments of Balti-
more City, a list of all certificates which have become ready for
patent, expressing the name of the land, the quantity it contains, and
the person who is entitled to patent; and, in case of resurvey when
vacancy has been added, the names of the original tracts and the
quantity of vacancy added.

38.  The [county commissioners, the appeal tax court] Supervisors
of Assessments and the Department of Assessments of Baltimore
City shall annually, effective for the succeeding levy, alter and correct
the account of any person who may have disposed of or acquired
any property since the last assessment or whose property or any part
[hereof] thereof may have been omitted if the report of such disposi-
tion, acquisition or omission be supplied by satisfactory evidence;
and if real estate or other property shall from any cause have in-
creased or diminished in value since the last assessment, the [county
commissioners, the appeal tax court] Supervisors of Assessments