1644 LAWS OF MARYLAND.

of assessment, hearings and appeals as it may deem proper.
The Commission, 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 ap-
pointee 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 Avitnesses or cause witnesses
to be examined under oath, which any of its members may ad-
minister, 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 report-
ing 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.

242 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 at-
tach such delinquent for contempt and to punish accordingly as
courts of record have power to punish for contempt.

243. In case any section or any provision of this Act shall be
questioned 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 Act. 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herewith shall be and the same are hereby repealed, but said
repeals shall not revive any laws heretofore repealed nor affect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 assess-
ment of property.

244. 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 appeals to the Circuit Courts
in the several Counties of the State, shall continue in force so
far as the same are applicable and not inconsistent with the