Section 30
SEC. 30. 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 has between the first and fifteenth days of January, nineteen hundred and one, and of each year thereafter, 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 make 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 inspector 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 secretary, 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 he heard, shall fix the value of the property alleged to be incorrectly valued. Its decisions shall be final.