Administrative directions in wealth-tax law: officers must follow Board and supervisory guidance while preserving appellate discretion. Section 13 required wealth-tax officers to observe and follow orders, instructions and directions of the Board, subject to a proviso that such directions must not interfere with the discretion of appellate officers; officers also had to follow guidance from the Director of Inspection, the Commissioner, or the Inspecting Assistant Commissioner within whose jurisdiction they performed functions. The provision has since been omitted by amendment.