Bradley v. Laconia

20 A. 331, 66 N.H. 269

Opinion

Clark, J.

The taxes which have been paid under the impression that the assessment was legal cannot be recovered back. The remedy was by an appeal from the assessment. Edes v. Boardman, 58 N. H. 580 ; Locke v. Pittsfield, 63 N. H. 122; Boody v. Watson, 64 N. H. 162, 187. Payments made under a mistake of law cannot be recovered back. Ladd v. Kenney, 2 N. H. 340 ; Webber v. Aldrich, 2 N. H. 461; Pinkham v. Gear, 3 N. H. 163, 168 ; Peterborough v. Lancaster, 14 N. H. 382; Evans v. Gale, 17 N. H. 573 ; Manchester v. Burns, 45 N. H. 482, 486 ; Bisp. Eq. (2d ed.) 244; Pom. Eq. Jur., s. 851. The payments were voluntary. Bean v. Jones, 8 N. H. 149; Caldwell v. Wentworth, 14 N. H. 431; Barrett v. Cambridge, 10 Allen 48; Lee v. Templeton, 13 Gray 476; Forbes v. Appleton, 5 Cush. 115, 117, 118; Railroad Co. v. Commissioners, 98 U. S. 541, 543 ; Little v. Bowers, 134 U. S. 547.

The question whether the property was legally taxable does not arise in the case, and has not been considered.

Fxceptions overruled.

Smith, J., did not sit: the others concurred.