81 A. 526 | N.H. | 1911
On the facts here presented these actions cannot be maintained, either in the name of the town or the collector of taxes. Actions under section 17, chapter 60, of the Public Statutes, should be brought by the collector acting in his public capacity and as the representative of the state. The taxes collectible under the statute are in no sense debts owed to the town as a corporation, but to the public. The controversy there contemplated is one between the state and the taxpayer for the enforcement of a public right. Canaan v. District,
The town in becoming the purchaser of the property at the tax sales acted in its corporate capacity and stands with relation to the purchase the same as an individual would. Cool. Tax. (1st *195
ed.) 353. It paid the taxes "solely as a consideration for a supposed title, taking the risk of its failure." Perham v. Fibre Co.,
The fact that when the town became a purchaser the sales had not been adjourned from day to day, not exceeding three days, without a person having appeared on or before the last adjourned day who offered to Day the taxes and incidental charges for a part or the whole of the estate (P. S., c. 61, ss. 5, 6), would not seem to affect their validity. Since 1895, a town or city may become "a purchaser at any sale of lands for the payment of taxes." Laws 1895, c. 64, s. 2; P. S., c. 61, s. 6.
The defendants, however, claim that the plaintiffs' tax titles are invalid because of irregularities in the assessments. The facts in support of this claim are not found; but if found and they would invalidate the titles, the defendants would not be permitted to have judgment rendered in their favor in the amended suit without reimbursing the town for the taxes which they have paid, unless justice required a different course. Laws 1895; c. 64, s. 1; Greeley v. Beckman,
The defendants' exceptions are sustained, the verdict in the first action is set aside, and the judgments in the second are vacated.
Case discharged.
All concurred. *196