P.R. Laws tit. 3, § 238
There shall be in the office of the Secretary of the Treasury of Puerto Rico an Assistant Secretary of the Treasury, who shall be appointed by the Secretary of the Treasury.
The Assistant Secretary of the Treasury shall perform such duties as may be assigned to him by the Secretary of the Treasury.
In case of the temporary absence or disability of the Secretary of the Treasury, the Assistant Secretary of the Treasury shall, in the discretion of the Secretary of the Treasury, and with his consent, act in his place, and exercise all the powers and perform all the duties of the Secretary of the Treasury, as acting Secretary of the Treasury, during such absence or disability.
In case of the death, resignation or removal of the Secretary of the Treasury, the Assistant Secretary of the Treasury shall exercise all the powers and perform all the duties of the Secretary of the Treasury, as acting Secretary of the Treasury, during such vacancy; Provided, That the Assistant Secretary of the Treasury shall first execute and file a bond to cover his official responsibility as acting Secretary of the Treasury, during such vacancy in the office of the Secretary of the Treasury, in such amount as shall be fixed by the Council of Secretaries, such bond to be approved in the manner provided by law for the approval of the bond of the Secretary of the Treasury.
History —Political Code, 1902, § 96.