If an assessor during the hearing of a case, or so shortly before the commencement of the proceedings in connection therewith that the vacancy cannot be filled in time for the hearing, dies or his estate is sequestrated or otherwise becomes incapable, or is not in a position to take his seat or, after he has taken his seat, is unable to carry on therewith, the president concerned may at his discretion adjourn the proceedings in order to call in the help of some other assessor or proceed with the hearing with the remaining assessor only, if there be one, or without any assessor should there be no remaining assessor.