J. MILLARD TAWES, GOVERNOR                          1167

person to show cause before the Judge who made the order, or any
other judge of the same Bench or 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 heard in his own defense. If the judge shall determine that
such person has no reasonable cause or legal excuse to refuse to be
examined or to answer a legal and pertinent question, or to produce
a book or paper which he was summoned to produce, the judge shall
order such person to comply therewith and upon his failure so to do,
he shall be adjudged in contempt of court and punished as contempts
are punishable, with the right of appeal as provided in contempt
cases.

State Department of Assessments and Taxation

231A. The State Department of Assessments and Taxation is
hereby created with the powers and duties in this Article specified.

231B. (a) The head of the State Department of Assessments and
Taxation shall be the director, who shall be appointed by the Gov-
ernor and shall hold office thereafter under the provisions of Article
64A of this Code, title "Merit System", provided, however, that no
Director shall hold office after attaining seventy years of age.

(b)  The Director shall be a person with executive ability and with
experience and training in the field of taxation. He shall be charged
with the duty of administering and enforcing the provisions of this
Article and of any other laws now in force or which may hereafter
be passed, the administration or enforcement of which is committed
to the Department, and shall also exercise and perform such other
rights, powers, duties, obligations and functions as may now or here-
after be conferred upon him or the State Department of Assessments
and Taxation.

(c)   The Director shall have such assistants, employees, clerical
staff and professional consultants as may be provided for in the
budget

[State Tax Commission]

232. The jurisdiction, supervision, powers and duties of the [State
Tax Commission] Department herein created [and established], and
the Director thereof, shall extend under this Article:

(1)  To assess all persons or properties which by this Article are
to be assessed by it, and to perform all duties imposed upon it by
this Article.

(2)  To supervise the administration of the assessment and tax
laws of Maryland, and of each county or city thereof. As part of
its supervision of such laws, the [State Tax Commission] Depart-
ment shall print or otherwise duplicate suitable instructions and
directions which are to be distributed to the several boards of county
commissioners, all assessing officers and others having any duties
in relation to assessments, such instructions and directions to cover
generally the duties to be performed and the procedures to be fol-
lowed in the making and recording of assessments.