ART. 35.] COMMISSIONS—TAX COMMISSIONER'S RECORD. 63

notice, any book, paper or instrument of writing in his pos-
sesion or control, or shall refuse to subscribe his deposition,
it shall be the duty of the commissioner named in said com-
mission, at the request of the court issuing the same, to
certify such failure to attend or refusal to testify or subscribe,
or to produce books, papers or written instruments, to the
circuit court for the county or to any judge of the supreme
bench of Baltimore city, as the case may be, where said
commission is to be executed; and the said court or judge,
on receiving the said certificate, shall forthwith issue his order
commanding the said delinquent witness on some day and at
some place therein appointed to appear before him and show
cause why he, the said witness, has so failed to attend or refused
to testify or subscribe, or refused to produce books or papers
in his possession or control, a copy of which order shall be
served upon said delinquent witness at least five days before
the day therein appointed; and if the said witness, after having
had such notice of said order, shall neglect or refuse to appear
before said judge, or appearing, shall fail to show good and
sufficient cause why he, the said witness, has so failed to attend
or refused to testify or subscribe his deposition, or refuse to
produce said books or papers before said commissioner, then
and not otherwise, the said court or judge may issue an attach-
ment in the name of the State and compel the appearance and
answer of such witness in the same manner as any court in this
State would be authorized to do if such witness had been sum-
moned to appear before such court and had failed to attend or
refused to answer; provided, that the said court or judge may
extend the time for hearing before him if deemed by him
necessary or important.

Approved March 31, 1906.

1906, ch. 26.

67. A copy of any books, papers, entries or proceedings
belonging to the office of the State tax commissioner, attested
by the State tax commissioner, shall be received as evidence in
any court of law or equity, or before any judge, justice of the
peace or other tribunal in this State, in the same manner and
to have the same effect as if the original books, papers, entries
or proceedings were themselves produced.

Approved February 27, 1906.