The treasurer, Barnes, was authorized to receive the money due the town, but not to compel the town to accept himself as *529 debtor, in place of bis predecessor, without receiving the money. If the selectman who was present assented to the act of Barnes, his assent was unauthorized. Horn v. Whittier, 6 N. H. 88, 94. The town has not ratified the settlement, and is not estopped to deny the authority of Barnes and the selectman.

Judgment for the plaintiff.