HARRY HUGHES, Governor

4483

party to proceedings before the Court, the Court shall issue
subpoenas to compel the attendance of witnesses and compel
the production of pertinent testimony, documents, accounts
or other records at hearings before the Court and at
depositions to be taken by such party. Any such party shall
have the right to take depositions within or without the
State of Maryland as provided by law. If a person summoned
to attend before the Court fails to obey the command,
without reasonable cause, or if a person in attendance
before the Court 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
Court may, and, upon request of any party to proceedings
before the Court, shall 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 [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.

243.

All assessors appointed under the provisions of this
article, by whatever designation known, shall take and
subscribe to the oath provided for in the Constitution
before the clerk of the circuit [or superior] court, or one
of his deputies, of the county [or city] in which they
reside or in a jurisdiction designated by the Director of
the Department of Assessments and Taxation.

277.

(a) (1) A tax is hereby imposed upon every instrument
of writing conveying title to real or personal property, or
creating liens or encumbrances upon real or personal
property, offered for record and recorded in this State with
the clerks of the circuit courts of the respective counties,
[or the clerk of the Superior Court of Baltimore City,] and
on instruments of writing described in subsections (s) and
(t) hereof filed with the State Department of Assessments
and Taxation, except for liens or encumbrances upon vehicles