[2238-4, 9.] 

S ECTION 439 . Preparation of General Schedules of Values . — Prior to directing the provincial assessor to proceed to a general revision of the assessments in any province or municipality, the provincial board shall require the municipal council of each muni cipality in which such revision is to be effected to prepare, in such form and detail as shall be prescribed by the Executive Secretary, a general schedule of the values of the different classes of land for its municipality, which shall be forwarded to the  provincial board for approval and such schedule, when approved by the provincial board, shall serve the assessor as basis for the valuation and assessment. Should the provincial board disapprove said schedule because it does not find it impartial, just, a nd equitable with respect to the other municipalities of the province, it shall return the same to the municipal council with its amendments, and if such amendments are not accepted by the municipal council, the latter shall forward them, with its arguments, in appeal to the Executive Secretary, within thirty days after receipt thereof. If said term shall lapse without an appeal having been made, the schedule as amended by the provincial board shall govern. The decision of the Executive Secretary shall be f inal. 

[2238-9.] 

S ECTION 440 . Failure of Municipal Council to Adopt Schedule . — Should a municipal council fail to prepare and adopt a schedule of values within thirty days after receipt of the provincial board's resolution so directing, the provincial board may prepare th e said schedule and furnish a copy thereof to the council of the municipality concerned, which council, if it does not accept it, shall forward it within thirty days after receipt thereof, with its arguments, in appeal to the Executive Secretary, whose dec ision shall be final. Should the thirty days thus allowed for appeal lapse without an appeal having been made, the schedule prepared by the provincial board shall govern. 

[2363-1 ( b ).] 

S ECTION 441 . Amending Schedules of Values . — For the correction of errors or inequalities in any schedule of values, the provincial board may, at any time, require the proper municipal council to prepare an amendment designed to remedy such errors or inequ alities. Such amendments shall be subject to the same conditions as to preparation, modification, and appeal as general schedules. 

[2363-1 ( c ).] 

S ECTION 442 . Certification of Revised Values to Provincial Board.  — When the provincial assessor shall finish a general revision of the assessments for 

