Bretton Woods Co. v. Carroll

The nature and extent of the remedies afforded to taxpayers for the correction of errors in the assessment of taxes has been much discussed in the cases, and varying and inconsistent conclusions have been reached. The decision in Edes v. Boardman, 58 N. H. 580 established the rule which has evet since been followed that as to “any error correctible on appeal” (p. 594) the remedy by a petition for abatement is exclusive. It did not consider the question of what errors are so correctible.

Cases before Edes v. Boardman, supra, held that one who has paid a tax illegally assessed may recover it…