All witnesses attending the commission pursuant to process issued as authorized in Section 37-45-31, shall be entitled to the same per diem and mileage as provided for witnesses in the chancery courts of this state. Such witnesses shall attend from day to day until discharged by the commission or by agreement of counsel for the interested parties. The fee and mileage of all witnesses shall be paid by the county board of education or the board of trustees of a municipal separate school district interested in the matter under consideration by the commission. However, any witness fees or mileage of witnesses subpoenaed by the commission or by or at the direction of the chairman on its or their own motion shall be paid by the commission by proper requisition upon the funds appropriated for the operation of the commission. The commission may tax the cost of any proceeding before it as a part of its order in such proceeding.