From and after the passage of this act, the board for the assessment and revision of taxes, in counties of the second class of this Commonwealth, may appoint one or more clerks employed in their respective offices to administer oaths and affirmations to all persons pertaining to the affairs of making assessments and valuations of property, whether real or personal, taxable for State or county purposes, and to the affairs of the office of said board, with the same force and effect as if administered by a member of said board for the assessment and revision of taxes.
72 P.S. § 5352