694 LAWS OF MARYLAND. [CH. 226

hearing of the Commission; provided, that each and all de-
cisions of a Commissioner shall not become effective until
approved by the Commission itself. The determination of
any matter brought before the Commission shall be evidenced
by a judgment or order duly signed by at least two of its
members and filed with its Secretary. A copy thereof, duly
certified by said Secretary, under the seal of the State Tax
Commission, shall be evidence in any cause or proceeding in
any court of this State.

163. The Commission shall have power to provide for
a system of hearings on petitions of appeal filed with it adopt-
ing such reasonable rules of procedure relating to taking
testimony and argument thereon as it shall deem proper. It
shall adopt such regulations regarding notices of assessments
made by it and hearings thereon as it may deem proper.

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 Com-
mission, or of the Chairman thereof.

165. The Commission, or any member thereof, or the Secre-
tary, shall have power to issue summons for witnesses to appear
before said Commission, 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 employee of said Commission.
If a person summoned to attend before the Commission or a
Commissioner fails to obey the command, without reasonable
cause, or if a person in attendance before the Commission or
a Commissioner 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 returnable 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