Case transfer powers enable administrative reallocation of tax cases with hearing rights and coordinated concurrent jurisdiction. Amendment empowers the Commissioner and the Board to transfer wealth tax cases among subordinate officers, permitting transfers to officers with or without concurrent jurisdiction and to multiple officers; transfers require a recorded reason and a reasonable opportunity for the assessee to be heard where possible, except when all involved officers are located in the same city, locality or place. Transfers to multiple officers create concurrent jurisdiction, to be coordinated by written orders of the Board or Commissioner and by directions of the Inspecting Assistant Commissioner to facilitate performance of functions.