76When in an industry a change of ownership or employership has occurred, the Commission may levy any part of such deficiency on either or any of such successive owners or employers, or pay or credit to any one or more of such owners or employers such surplus as the case may require, but as between or amongst such successive owners or employers the assessment in respect of such industry shall, in the absence of an agreement between the respective owners or employers determining the same, be apportionable, as nearly as may be, in accordance with the proportions of the payrolls of the respective periods of ownership or employment.