THEODORE R. MCKELDIN, GOVERNOR 685

TECHNICAL ASSISTANTS EMPLOYED FOR THE
PURPOSE OF VERIFYING REPORTS AND INVESTI-
GATING THE AFFAIRS OF PRODUCERS AND/OR
PURCHASERS, DETERMINE WHETHER THE TAX
IS BEING PROPERLY REPORTED AND PAID. THEY
SHALL HAVE THE POWER TO ENTER UPON THE
PREMISES NECESSARY IN DETERMINING THE
CORRECT TAX LIABILITY, AND TO EXAMINE, OR
CAUSE TO BE EXAMINED, ANY BOOKS, OR REC-
ORDS OF ANY PERSON, SUBJECT TO A TAX UNDER
THIS SUB-TITLE, AND TO SECURE ANY OTHER IN-
FORMATION DIRECTLY OR INDIRECTLY CON-
CERNED IN THE ENFORCEMENT OF THIS SUB-
TITLE, AND TO PROMULGATE AND ENFORCE, AC-
CORDING TO LAW, RULES AND REGULATIONS
PERTINENT TO THE ENFORCEMENT OF THIS
SUB-TITLE, WHICH SHALL HAVE FULL FORCE
AND EFFECT OF LAW.

302. (HEARINGS). IF THE COUNTY COMMIS-
SIONERS ARE SATISFIED THAT THE VALUES
USED IN COMPUTING THE TAX DO NOT REPRE-
SENT THE MARKET VALUE OF SUCH GAS AT THE
MOUTH OF THE WELL, THEY SHALL FORTHWITH
SO NOTIFY THE TAXPAYERS CONCERNED, AND
IT SHALL BE THE DUTY OF THE COUNTY COM-
MISSIONERS TO SET A DATE FOR A HEARING
THEREON, GIVING EACH TAXPAYER CONCERNED
NOT LESS THAN TEN (10) DAYS' WRITTEN NOTICE
THEREOF, AND TO CALL BEFORE THEM BY PROP-
ER PROCESS SUCH PERSONS AS IN THEIR JUDG-
MENT MAY KNOW THE MARKET VALUE OF SUCH
GAS AT THE MOUTH OF THE WELL, WHO SHALL
TESTIFY UNDER OATH AS TO THE MARKET VAL-
UE THEREOF; AND EACH TAXPAYER SHALL
HAVE THE RIGHT TO BE HEARD AND PRESENT
EVIDENCE. THE COUNTY COMMISSIONERS AFTER
HEARING THE EVIDENCE SHALL FIX THE MAR-
KET VALUE OF SUCH GAS AT THE MOUTH OF THE
WELL, BY WRITTEN FINDINGS IN ACCORDANCE
WITH THE EVIDENCE SO INTRODUCED; AND
THEIR FINDINGS IN SUCH CASE OR CASES SHALL
BE FINAL UNLESS THE TAXPAYER CONCERNED
SHALL PAY THE TAX HEREIN LEVIED UPON THE
MARKET VALUE SO FIXED BY THE COUNTY COM-
MISSIONERS UNDER PROTEST, WITHIN SIXTY (60)
DAYS AFTER SUCH TAXPAYER HAS BEEN NOTI-
FIED IN WRITING OF SAID FINDINGS, OR IN THE