REVENUE AND TAXES. 1087

procedure relating to taking testimony and argument thereon as it shall
deem proper. It shall adopt such regulations regarding notices of assess-
ments made by it and hearings thereon as it may deem proper.

1929, ch. 226, sec. 164.

164. The Attorney General shall be the legal adviser and representative
of the Commission and shall deliver opinions to said Commission on the
request of a majority of said Commission, or of the Chairman thereof.

1929, ch. 226, sec. 165.

165. The Commission, or any member thereof, or the Secretary, shall
have power to issue summons for witnesses to appear before said Commis-
sion, the same to be served by the sheriff or his deputy of the jurisdiction
where the person to be summoned is found, or may be served by any em-
ployee of said Commission. If a person summoned to attend before the
Commission or a Commissioner fails to obey the command, without reason-
able cause, or if a person in attendance before the Commission or a Com-
missioner shall, without reasonable cause, refuse to be sworn or examined,
or answer a question, or produce a book or paper when ordered to do so
pursuant to summons, the Commission or Commissioner may apply to any
Judge of the Supreme Bench of Baltimore City or of the Circuit Court
of any county, upon proof by affidavit of the fact, for a rule or order return-
able within not less than two nor more than five days, directing such person
to show cause before the Judge who made the order, or any other Judge
of the same Circuit, why he should not be adjudged guilty as of a contempt
and punished as contempts are punishable by courts of record. Upon the
return of such an order, the judge, before whom the matter shall come on
for hearing, shall examine under oath such person, with full opportunity
to such person to be heard in his own defense. If the judge shall determine
that such person has no reasonable cause or legal excuse to refuse to be
examined or to answer a legal and pertinent question, or to produce a book
or paper which he was summoned to produce, the judge shall order such
person to comply therewith and upon his failure so to do, he shall be ad-
judged in contempt of court and punished as contempts are punishable,
with the right of appeal as provided in contempt cases.
See sec. 41.

1929, ch. 226. sec. 166. 1931, ch. 494. 1935, ch. 468.

166. The jurisdiction, supervision, powers and duties of the State Tax
Commission herein created and established shall extend under this Article:

(1) To assess all persons or properties which by this Article are to be
assessed by it, and to perform all duties imposed upon it by this Article.

(2) To supervise the administration of the assessment and tax laws of
Maryland, and of each county or city thereof.

(3) To supervise the performance of the duties imposed by law, or by
the Commission, upon the Supervisors of Assessments appointed for the
various counties and Baltimore City, and in pursuance thereof said Com-