2686 ARTICLE 81.

directions as it may deem necessary to carry into effect the objects of this
sub-title. It shall have power also to provide a system for hearings on peti-
tions filed before it, and shall adopt such rules of proceedings, manner
of taking testimony and argument and such regulations in regard to notices
of assessment, hearings and appeals as it may deem proper. The Com-
mission, or any member of the Commission, shall have the power to compel
the attendance of witnesses, who shall be notified through the respective
sheriffs' offices, or by any appointee of the State Tax Commission, and said
Commission or any member may require the production of books and papers
before it or him, and may examine witnesses or cause witnesses to be
examined under oath, which any of its members may administer, and in
case of the failure of any person or corporation to obey any order of the
said Commission, he, she or it shall be held liable to be punished as for
contempt of said Commission, as hereinafter provided. The Commission
may, by order, as occasion shall require, refer to one of its members the
duty of taking testimony in any matter pending before it and reporting
thereon to the Commission, but no determination shall be made therein
except by majority vote. The Commission may, for sufficient reason, meet
in any part of the State, in which case mileage and other reasonable expenses
shall be allowed.

See notes to sec. 259.

An. Code, sec. 243. 1914, ch. 841, sec. 242.

257. The determination of any matter brought before said Commission
shall be evidenced by a judgment duly signed by at least two of its members
and filed with its secretary; copies thereof duly certified by said secretary
and sealed with the seal of the State Tax Commission shall be evidence
in any cause or proceedings. When the said Commission shall be satisfied
that any person, officer or corporation has failed to comply with its said
judgment or order, although fully apprised thereof, it shall have full power
upon procedure and rules adopted by it to attach such delinquent for
contempt and to punish accordingly as courts of record have power to
punish for contempt.

An. Code, sec. 244. 1914, ch. 841, sec. 243.

258. In case any section or any provision of this sub-title shall be ques-
tioned in any court and shall be held unconstitutional or invalid, the same
shall not be held to affect any other section or provision of this sub-title. All
Acts and parts of Acts inconsistent herewith shall be and the same are
hereby repealed, but said repeals shall not revive any laws heretofore
repealed nor affect any pending suits or proceedings as to the valuation
and assessment of property.

This section referred to—see notes to secs. 2, 249 and 259. Hyattsville v. C. & P.
Tel. Co., 131 Md. 594.

An. Code, sec. 245. 1914, ch. 841, sec. 244.

259. On all appeals to the State Tax Commission herein provided all
the provisions of the Act of 1908, Chapter 167, relating to appeals to the
Baltimore City Court, and of the Act of 1910, Chapter 430, relating to