16. Authorizing a representative to appear.- In any appeal by any assesses, where the memorandum of appeal is signed by his authorized representative, the assesses shall append to the memorandum a document authorizing the representative to appear for him and if the representative is a relative of the assesses, the document shall state what his relationship is with the assesses, or if he is a person regularly employed by the assesses, the document shall state the capacity in which he is at the time employed. |