In a tax certiorari proceeding order granting respondents' motion to quash the writ and dismiss the proceeding reversed on the law, without costs, and the motion denied, without costs. The statutes applicable to the town of Eastchester appear to contain no expressions as to the time within which complaints against assessments may be filed. It seems reasonable that there should be a time limit, but the matter is one for legislation and not for implication by the courts. As the statute now reads, a notice is sufficient when filed while the subject matter is still under consideration and reasonable opportunity still exists for the body to act within the time limits imposed on it, especially where the taxpayer's delay was inadvertent and excusable and worked no harm or disadvantage to the official body. Carswell, Johnston, Adel and Taylor, JJ., concur; Close, P.J., dissents and votes to affirm.