States; civil service board; employees.] Any irrigation district organized or to be organized for the purpose of cooperating with the government of the United States under the terms of federal reclamation law, and other federal laws operating and maintaining its irrigation, drainage, storage and protection works, and storing and distributing water, and for operating and maintaining works for the generation, control and distribution of electrical energy is hereby authorized to institute and maintain a system of civil service employment for such classes of its employees as in the opinion of the board of directors of said district should be placed under such system. The boards of directors are also authorized to enact any and all rules and regulations which may be necessary to carry out the purposes of this act [73-10-46, 73-10-47 N.M. Stat. Ann.] including the appointment of a civil service board consisting of three members to serve three years, two members being permanent employees of the district and one a member of the board. To this civil service board the board of directors shall delegate the duties of establishing grades and of setting up standards of employment, of conducting examinations, creating a roster of approved applicants and in general to exercise advisory powers in the hiring and dismissal of employees. It shall be understood that the purpose of this act in general is to permit said district to create conditions of employment in which tenure of service is dependent upon efficiency, loyalty and dependability. This act shall be applied to all permanent employees at or below the grade of superintendent, and above and not including the grade of common laborer, but including the fiscal officer of the district who may be assessor-collector treasurer of the district as appointed by the board of directors.