490 ARTICLE 81.

placing a copy of the notice in the United States mail postage prepaid,
addressed to such person at his ordinary post office address for the receipt
of mail, in a sealed envelope with the return address of the State Tax
Commission, County Commissioners, or Appeal Tax Court, as the case
may be, on the outside, provided that if such person resides or does busi-
ness in Baltimore City, it shall be sufficient if said envelope be addressed
to the residence or place of business of such person as it appears in the
then latest edition of the Baltimore City directory 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 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.