DUTIES OF TAX COLLECTOR - OUTLINE - NHTCA | NH Tax ...

There is case law in New Hampshire for the proposition that Selectmen, when carrying out duties, are not “agents” of the municipality, and therefore the “municipality” itself cannot be financially liable when Selectmen negligently perform their duties. See, Felch vs. Town of Weare, 69 N.H. 617 (1899). ................
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