(1) When a Revenue-officer appoints a Commissioner for any of
the purposes mentioned in section 19, the officer may, in his discretion, direct the Commissioner to
associate with himself any other persons as assessors, and may give him instructions regarding the
number, qualifications and mode of selecting those assessors (if any), and the procedure to be followed in
making the division, estimate or appraisement.
(2) The Commissioner so appointed shall make the division, estimate or appraisement in accordance with those instructions.
(2) The Commissioner so appointed shall make the division, estimate or appraisement in accordance with those instructions.