The counsel for the respondent moves the dismissal of this proceeding for non-compliance by the petitioner with Pub. Stat. R. I. cap. 43, § 7, 1 in this, that the account of the petitioner’s property carried in to the assessors was not sworn to before one of the assessors by any person authorized by the petitioner to make oath to the account.

The account of the petitioner’s ratable estate was prepared by the president of the petitioner, and was sworn to by him before a notary public in New York. Tbe president of tbe petitioner appointed Frederic C. Olney, Esq., to represent tbe corporation as its attorney in the matter. He presented this account to tbe assessors, and upon bis attention being called to said § 7, made oath to the account himself before one of tbe assessors. At a meeting of the corporation held September 13, 1890, tbe action of tbe president was approved, tbe record being as follows: “ Tbe president made report tbat be bad engaged F. C. Olney to appear as representative of this company before tbe assessors at Narragansett District, E. I., and that be bad prepared a statement showing tbe unjust tax valuation placed upon tbe property of tbis corporation, and in order that tbis corporation might take proper legal action to secure justice in tbe matter of taxation, tbis action of tbe president was approved.”

We do not think that the mere appointment of Mr. Olney to represent the corporation as its attorney was sufficient to authorize him to make oath to the account. Nor do we think that the action of the corporation approving what had been done by the president can be regarded as conferring such authority. Such action does not purport to be anything more than a ratification of the acts of the president, first, in engaging Mr. Olney to act as attorney of the corporation, and second, in preparing a statement showing the unjust valuation of the company’s property. It does not confer upon the president or upon Mr. Olney authority to make oath to any account of the company’s ratable estate either before one of the assessors or any one else, and even if it could be regarded as ratifying the oath of the president, that oath was before a notary public in New York, and not before one of the assessors of the district of Narragansett, as required by said § 7. We see nothing in such action which purports or can be considered to be a ratification of the oath made by Mr. Olney.

Motion to 'dismiss granted.