(a) To enable the Auditor General to examine and adjust the public accounts, the State Treasurer to examine and revise the same and abandoned and unclaimed property accounts, and the Secretary of Revenue to settle or otherwise determine the amount of and collect taxes, or collect other amounts due the Commonwealth, each of said officers is severally hereby invested with power to compel all persons, in the receipt or possession of public moneys, to render to him their accounts, and to enforce the attendance (in the manner hereinafter pointed out) at his office of such persons, whether parties or witnesses, whom he may deem necessary to examine in the investigation of any public account, and to administer all necessary oaths or affirmations; and each of said officers is hereby also invested with power to compel the exhibition or delivery to him (as the case may be), by any person possessing the same, in the manner hereinafter pointed out, of all official or public books, accounts, documents or papers, which have any relation to or connection with any public account or abandoned and unclaimed property account, and which he may deem necessary in the investigation, adjustment or collection of the same: Provided, however, That if by reason of the distance of residence from the seat of government, or from any sufficient cause satisfactory to the Auditor General, the State Treasurer, or the Secretary of Revenue, as the case may be, if it be found impracticable or difficult to procure the attendance of such person at the office of such officer for the purpose of giving information respecting any public account or abandoned and unclaimed property account, it is hereby made the duty of such officer to procure the testimony of all such persons to be taken before any judge of a court of common pleas, or justice of the peace,¹ on a commission, with interrogatories annexed, issued under the hand and seal of office of such officer.

(b) In order to procure the attendance of such persons as the Auditor General, the State Treasurer, or the Secretary of Revenue, may deem necessary in relation to any public account or abandoned and unclaimed property account, already furnished or to be furnished, he, the said Auditor General, State Treasurer, or Secretary of Revenue, shall issue his writ, directed to and commanding the sheriff of the county wherein such person or persons reside, whom he may summon to cause the attendance at the office of the Auditor General, the State Treasurer, or the Secretary of Revenue, as the case may be, of such person or persons; and, if, after thirty days from the time the said person or persons ought to have appeared in the office of the Auditor General, the State Treasurer, or the Secretary of Revenue, agreeably to the said summons, such person or persons neglect or refuse to appear, he, the said Auditor General, State Treasurer, or Secretary of Revenue, may issue his writ of attachment, commanding the sheriff to commit such person or persons, so neglecting or refusing to appear, to the common jail of the county, there to remain until he or they shall consent to comply with this act or shall be discharged by due course of law.

(c) In order to procure the exhibition or delivery to him of all public accounts, books, documents, or other papers, the Auditor General, State Treasurer, or the Secretary of Revenue is hereby authorized and required, in case of neglect or refusal to exhibit or deliver them, to issue his summons, directed to the sheriff of the county in which the person or persons reside who neglect or refuse to exhibit or deliver public accounts, books, documents, or papers, to the Auditor General, State Treasurer, or Secretary of Revenue, as the case may be, commanding such sheriff to execute such writ, and procure the exhibition or delivery, as the case may be, of the same at his office; and, if the person or persons summoned by the Auditor General, State Treasurer, or Secretary of Revenue, neglect or refuse to appear with, or transmit the accounts, books, documents, or other papers, within sixty (60) days after the expiration of the day mentioned in the summons of the Auditor General, State Treasurer, or Secretary of Revenue, such officer may issue his writ of attachment, commanding the said sheriff to commit the person or persons, so neglecting or refusing, to the common jail of the county, there to remain until he or they comply with this act or shall be discharged by due course of law.

(d) Prothonotaries, clerks of courts, sheriffs, and all other officers and persons employed by the Auditor General, the State Treasurer, or the Secretary of Revenue, in carrying this or any other act in relation to the settlement of the public accounts and the recovery of public moneys into effect, shall receive for their services such compensation as they are by law entitled to in common cases, and, where there are no established rates of compensation, the Auditor General, the State Treasurer, or the Secretary of Revenue shall make such allowances as may appear to them reasonable, payable out of the funds in the treasury appropriated to their respective departments for contingent expenses.

(e) If any person or corporation shall fail to comply with any summons of the Auditor General, the State Treasurer, or the Secretary of Revenue, for the attendance of persons, or for the production of books, accounts, documents, or papers, or shall refuse to be sworn as a witness, or refuse to testify fully as such, or, if any person or corporation shall refuse to permit any person designated by the Auditor General, the State Treasurer, or Secretary of Revenue to inspect books, accounts, documents, or papers, as required by law, the Auditor General, the State Treasurer, or the Secretary of Revenue, as the case may be, may apply by petition, in the name of the Commonwealth, to the court of common pleas having jurisdiction, and the court shall make such order, on reasonable notice to such person or corporation, as shall compel compliance with the law, and the violation of such order shall be a contempt of such court and punishable as such. The remedy herein provided shall be in addition to other remedies and penalties provided by law.