Assessors of taxes are not liable for errors of judgment, unintentional mistakes, irregularities, or illegalities in the assessment. In cases of erroneous assessment and overvaluation, the tax-payer has an adequate remedy by appeal, in the form of a petition for abatement. Edes v. Boardman, 58 N. H. 580, 596; Odiorne v. Rand, 59 N. H. 504.

Exceptions overruled.