60 N.H. 497
Supreme Court of New Hampshire
Decided June 5, 1881
Supreme Court of New Hampshire · decided 1881-06-05
Case, for illegal assessment of taxes against the plaintiff by the defendants, as assessors of B. for 1879. The declaration did not charge nor the evidence show bad faith or wilful misconduct in making the assessment. A nonsuit was ordered, and the plaintiff excepted.
Relies on Edes v. Boardman · Odiorne v. Rand
Good law ✅— No negative treatment on recordhow we know
Decided 1881-06-05
Cited by 4 later decisions — most recently December 1949
4 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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¶1 Assessors of taxes are not liable for errors of judgment, unintentional mistakes, irregularities, or illegalities in the assessment. In cases of erroneous assessment and overvaluation, the tax-payer has an adequate remedy by appeal, in the form of a petition for abatement. Edes v. Boardman, 58 N. H. 580, 596; Odiorne v. Rand, 59 N. H. 504.
¶2 Exceptions overruled.