A delinquent taxpayer must pay the legal costs incurred at the time of the payment of his tax in order to prevent a sale of his property. One who is required to pay illegal charges in order to prevent a sale of his property for taxes may recover the amount so paid in an action of assumpsit against the collector. A collector who personally delivers the copy of notice of a tax sale at a newspaper office may charge for actual travel to the place of publication and return; but if the notice is sent by mail, he cannot collect the statutory mileage.
BINGHAM, J.
To prevent a sale of his property, the plaintiff was bound to pay the legal costs incurred at the time of the payment of his tax. P. S., c. 61, s. 19. Illegal charges which he was required to pay may be recovered in this action. Benton v. Goodale, 66 N.H. 424. The charge of $10.70 for actual travel from Landaff to Concord and return, to publish notice of the sale in the Independent Statesman, was legal. P. S., c. 61, s. 18. The charge of $11.90 was illegal. Section 18 contemplates charges for actual travel only to publish a notice of a sale.
Judgment for the plaintiff for $11.90, interest from the date of his writ, and costs.
All concurred.