Rivard v. Ross

Lampeón, J.

Plaintiff’s title to these premises must rest on the validity of the tax sale thereof made by the tax collector for the city of Manchester on September 15, 1950, for unpaid taxes thereon for the .year 1949. His authority and power to thus sell these premises the tax collector must find in the statutes for “collectors have no power to sell land except in pursuance of the provisions contained in the statute.” Cahoon v. Coe, 57 N. H. 556, 571; Perham v. Fibre Co., 64 N. H. 485; Black, Tax Titles (2d ed.) s. 154; Blackwell, Tax Titles (5th ed.) 117. “And in all such cases the law…