CHASE, J.
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.
Exception overruled.
All concurred.