People ex rel. Dufour v. Wells
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, James L. Wells and others, as commissioners of taxes and assessments of the city of New York, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 8th day of May, 1903, denying the defendants’ motion to quash the writ of certiorari issued to review an assessment for taxation of the relators.
1Opinion of the Court
Ingraham, J.:
The relators have obtained a writ of certiorari to review an assessment by which there was assessed in the firm name of Dufour & Co., who 'áre residents of Switzerland, and as partners doing business in the city of New York, as the value of the personal estate subject to taxation $25,000. The petition alleges that the board of taxes and assessments of the city of 'New York, entered upon the assessment roll of the county of New York for the year 1902 the following- assessment:
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That the relators constitute the copartnership of Dufour & Go.; that the petitioners, “ as such firm of…
2Cases cited4 opinions
- Westfall v. . PrestonNew York Court of Appeals · 1872
- City of New York v. . McLeanNew York Court of Appeals · 1902
- People ex rel. Rendrock Powder Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1899
- People ex rel. American Thread Co. v. FeitnerNew York Supreme Court · 1900
3Cited by2 opinions
- Isaac L. Rice Memorial Hospital v. Village of North TarrytownAppellate Division of the Supreme Court of the State of New York · 1918
- People ex rel. Smith v. O'DonnellNew York Supreme Court · 1905