ALBERT C. RITCHIE, GOVERNOR. 705

or is erroneous by reason of over-valuation or under-valua-
tion, or that the assessment is unequal in that it has been
made at a higher proportion of value than other property of
the same class, or said petition may assign any other errors
which may exist in the particular case for which an appeal
is allowed, and on account of which petitioner claims to be
injured. A summons, as well as a subpoena duces techum,
shall issue from the State Tax Commission for the defendant
named in such appeal requiring it to produce at the hearing
before the Commission the record of its proceedings as well
as all maps, plats, documents and other papers connected with
the record, and the record, or a copy of the record when
properly certified by the signatures of the assessing author-
ity, shall be evidence before said Commission in the hearing.
The State Tax Commission shall have full power to hear,
try and determine the matter, and may require all defend-
ants, their clerks and surveyors, or other agents as they may
deem necessary, to attend and examine them on oath or
affirmation and may permit or require all such explanations,
amendments and additions to be made to any of the proceed-
ings, including the petition of appeal, as it shall determine,
so that the case may be properly heard and determined. The
said Commission shall not be bound by the technical rules of
evidence; but at the request of any party and at his expense
all evidence, testimony of facts on which said Commission
may act and on which its decision shall be based shall be
reduced to writing and filed among the records of the Com-
mission relating to said appeal. The said Commission is em-
powered to assess anew, classify anew, abate, modify, change
or alter any assessment or classification appealed from, pro-
vided that in the absence of any affirmative evidence to the
contrary, or of any error apparent on the face of the proceed-
ings the assessment or classification appealed from shall be
affirmed. The said Commission shall cause its decision on all
appeals to be made within the time prescribed and to be certi-
fied by its Secretary under the seal of said Commission to the
assessing authorities from which the appeal was taken, and
to all other parties to said appeal; and such decision shall be
final and conclusive in every respect unless an appeal be
taken to court as hereinafter provided.

185 (a). In any proceeding before the State Tax Commis-
sion, either an original proceeding or an appeal from the
County Commissioners or the Appeal Tax Court, any party

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