Section 1143 - Administration of oaths and compelling testimony(a) The tax commission or its employees or agents duly designated and authorized by it shall have power to administer oaths and take affidavits in relation to any matter or proceeding in the exercise of their powers and duties under this article. The tax commission shall have power to subpoena and require the attendance of witnesses and the production of books, papers and documents to secure information pertinent to the performance of its duties hereunder and of the enforcement of this article and to examine them in relation thereto, and to issue commissions for the examination of witnesses who are out of the state or unable to attend before it or excused from attendance.(b) A justice of the supreme court either in court or at chambers shall have power summarily to enforce by proper proceedings the attendance and testimony of witnesses and the production and examination of books, papers and documents called for by the subpoena of the tax commission under this article.(c) The officers who serve the summons or subpoena of the tax commission and witnesses attending in response thereto shall be entitled to the same fees as are allowed to officers and witnesses in civil cases in courts of record, except as herein otherwise provided. Such officers shall be the sheriff of any county and his duly appointed deputies or any officers or employees of the department of taxation and finance, designated to serve such process.