Whenever the laws of the Commonwealth shall provide for the imposition and collection for a stated period of emergency taxes for State purposes, the Auditor General, in order to facilitate the collection of said taxes, is authorized to use, as his agents in the collection of the same, all clerks and persons appointed by him, or by him and any other official, to assist any county official in the collection of State taxes in the various counties. All such clerks and persons, when directed by the Auditor General, shall, in accordance with this act, perform such duties as may be by him required.
72 P.S. § 3381