There is no evidence before this Court that the provisions of Section 1164 of the General Statutes *Page 388 have been complied with. This section required this appellant, as one claiming exemption from taxation, to file a report during the time prescribed by law for the filing of assessment lists next succeeding the acquiring of property not theretofore made exempt by the provisions of Section 1163.
This reason alone requires the dismissal of the appeal, which is hereby ordered.