McDaniel v. Tebbetts

60 N.H. 497
Supreme Court of New Hampshire·Decided June 5, 1881·Published·Cited by 1 cases

Opinion

Clark, J.

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.

Exceptions overruled.

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

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McDaniel v. Tebbetts, 60 N.H. 497 (N.H. 1881).

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29 A. 693 (Supreme Court of New Hampshire, 1891)