Section 28. The

1886.] License-tax Amendment. 39 (Chapter V 28. The 1886.] License-tax Amendment. 39 (Chapter V.—Recovery of Arrears of Tax.—Sections 28-30.) 28. The Collector or Commissioner may, for the purpose of enabling him to determine how the petitioner or the company which he represents should be assessed, summon and enforce the attendance of witnesses and compel them to give evidence, and compel the production of documents, by the same means, and, as far as possible, in the same manner, as is provided in the case of a Civil Court by the Code of Civil Procedure: Provided that the Collector or Commissioner shall not call for any evidence except at the instance of the petitioner or in order to ascertain the correctness of facts alleged by him.