Bull v. Gowing

This action is brought against a tax collector and the vendees who bought personal property sold by him upon a distraint for taxes. The regularity of the sale is not seriously questioned, and the property sold was owned by the person taxed. A tax collector is not liable “for any cause whatever except his own official misconduct.” P. L., c. 66, s. 40. It follows that there should be judgment in his favor. Osgood v. Welch, 19 N. H. 105; Gove v. Newton, 58 N. H. 359, and cases cited.

As to the purchasers at the sale, different questions are presented. It has been the law here for many years that…