Section 28
SEC. 28. The powers and duties vested by law in collectors shall be also by law as fully vested in their special deputies, duly appointed and discharging the functions of their principals, as herein before prescribed. In the event of the death, disability, or absence of a collector, the deputy or special deputy, as the case may be, is authorized and required to perform the duties of collector. Should there be no deputy collector or special deputy collector legally qualified to discharge the functions of a collector, the duties of the office shall devolve upon the surveyor, or if there be no surveyor, upon such officer as the Insular Collector may prescribe.