People ex rel. Strong v. O'Donnel

The relator seeks to review an assessment for personal taxes for the year 1904, and the question presented is whether he was a resident of the State on the second Monday of January of that year. It is urged, as a preliminary point, that the writ should he dismissed for the relator’s failure to present to the commissioners proof of the invalidity of the assessment, but since the proceeding is based upon the fact of nonresidence, the right to assail the *228assessment is founded upon the commissioners’ lack of jurisdiction; hence, it was not necessary for the relator to appear before the…