Concord Land & Water Power Co. v. Clough

Subject to exception, the records of the town of Canterbury, showing the valuation of the defendant’s land for taxation from 1891 to 1897, inclusive, were introduced by the plaintiffs on the question of the actual value of the propert}'. The records of the assessment of taxes, made and kept by the proper officials in the performance of their duty, wrere competent evidence of the facts therein stated, so far as they related to the assessment and collection of taxes on the defendant’s land in the years named. They are evidence of the assessed valuation of the land for the purposes of taxation.…