Section 34. The Collector or Commissioner may summon any person whom he thinks able to give evidence for the pur

34. The Collector or Commissioner may summon any person whom he thinks able to give evidence for the purpose of enabling him to determine how the petitioner, or the Company which he represents, should be assessed, and may examine on oath the person so summoned Appeal to Commissioner from order under section 13 or section 32. 1871.] Income Tax. summoned and the petitioner, and may require each of them to produce any documents in his possession or power relating to the sources of the income in question.