Section 10
SEC. 10. The provincial board of each province, in which an assessment or revision of an assessment is made under the provisions of this Act, shall have power to review, in its discretion, all assessments and reassessments of the provincial assessor, and to amend the same in case it does not find them in accordance with the schedules fixed for each municipality, and such assessments, when so amended, shall be the true" and lawful assessments upon which taxes shall be collected: Provided, That the Executive Secretary, in case of appeals by any municipality or proprietor, shall have the power to revise said assessment and modify and correct all defects with regard to fairness found therein, and his decision in such case shall be final.