Section 50
SEC. 50. Every person eighteen or more years of age who owns property in the province, or who has within his control any owner of property in the province who is less than eighteen years of age, shall appear before the president of the township in which such property lies between the first and fifteenth days of January of ' each year, and shall declare the value of his property, and the value of that of any property owner less than eighteen years of age who is within his control: Provided. That if it shall be inconvenient or. impossible for him to appear before the president he shall makes a sworn declaration' in writing as to the value of such property, and shall cause this statement to be delivered to the president between the dates above fixed. His declaration shall be accepted as true, unless the provincial treasurer or some other resident of the province shall question its correctness and bring the matter to the attention of the provincial governor, in which case the provincial governor, the provincial treasurer, and the president of the township in which the property lies shall form a board of assessors to determine its value. This board shall be empowered to call and examine witnesses, and after giving the owner and his witnesses, if any. opportunity to be heard, shall fix the value of the property alleged to be incorrectly valued. Its decision shall be final.