People ex rel. Dufour v. Wells

The relators are nonresident copartners doing business as Dufour & Co., and have obtained a writ of certiorari to review an assessment for personal taxes, the ground of their petition being that the assessment has been made against “ Dufour & Company,” the firm, instead of against the partners as individuals. No objection to the assessment having been presented to the commissioners, the certiorari proceedings are maintainable only upon the theory that the assessment was void, since, if the commissioners acted within their' jurisdiction, the relators’ failure to present their objections first…