71 N.H. 618
51 A 175
Supreme Court of New Hampshire
Decided May 24, 1901
Supreme Court of New Hampshire · decided 1901-05-24
Debt, on bonds given by Brown as principal and the other defendants as sureties, for the faithful performance by Brown of his duties as collector of taxes for Seabrook in the years 1896 and 1897. The facts were found by a referee, and the case transferred from the October term, 1900, of the supreme court by Wallace, J. The bonds were not filed in either year, within six days after Brown’s appointment, as required by the statute. He acted as collector.
Relies on Horn v. Whittier · Hall v. Brackett
Decided 1901-05-24
¶1 It is immaterial whether Brown was collector of taxes de jure, or only de facto. The defendants, having bound themselves for the faithful performance of his duties as collector, are estopped from denying -that he was such officer. Horn v. Whittier, 6 N. H. 88; Hall v. Brackett, 62 N. H. 509.
¶2 Exception overruled.