
    People ex rel. Urquhart v. Barker and Others, Commissioners of Taxes, etc., of the City of New York.
    (Supreme Court—New York County,
    Special Term,
    July, 1893.)
    A return to a writ of certiorari to review a taxation of shares of hank stock must he made in ten days and only at a regular Special Term.
    ' This was a proceeding pm-porting to be brought under the provisions of chapter 269 of the Laws of 1880, to review by certiorari the action of the commissioners of taxes and assessments of the city of blew York in assessing certain bank shares of the relator in the Southern blational Bank of Hew York for purposes of taxation for the year 1893.
    The petition alleged the relator to be a nonresident, admitted ownership of the number of shares assessed, but claimed such excess of indebtedness over assets as relieved the bank shares of the relator from liability to assessment.
    The writ was sued out on the 10th day of July, 1893, and was made returnable on the 17th day of July, 1893, at a Special Term of the Supreme Court to be held at the Chambers thereof, at the court house, in the city of blew York.
    
      No return was made, but when the proceeding appeared upon the Chambers’ calendar the respondents raised the following objections:
    
      First. That as a matter of law under the act of 1880, issues raised by a petition writ and return cannot be heard except at a regular trial Special Term of the Supreme Court.
    
      Second. That as a corollary to the first proposition a return cannot be directed to be made at any other than a regular trial Special Term of the Supreme Court.
    
      Third. That in this proceeding, inasmuch as the writ was issued on the tenth day of July and a return directed to be made on the seventeenth day of July, less than the ten days limited by the provisions of chapter 269 of the act of 1880, that the writ must he dismissed.
    
      Wise <& Fla/rmigam, {Dallas Flam/nigam,,, of counsel), for relator.
    
      WilUam H. Clarh {Ja/mes M. Ward, of counsel), for tax commissioners.
   Upon the objections stated, the following memorandum of decision was filed:

O’Brien, J.

The statute requires a return to be made in ten days, and as it was shortened to seven by this relator, the objection, which has not been waived, is good. Besides, this proceeding should be made returnable at a regular Special Term.  