McDANIEL v. TEBBETTS

Assessors of taxes are not liable for errors of judgment, unintentional mistakes, irregularities, or illegalities in the assessment.

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.