85:7 Additional, Against Town. – When an extent is issued against any selectmen or collector by the state or county treasurer, and sufficient property of such selectmen or collector cannot be found whereon to levy the same, an extent may be issued against the town, which may be levied upon the property of any inhabitant or owner of property therein. Source. RS 48:7. CS 51:7. GS 59:7. GL 66:7. PS 66:7. PL 71:7. RL 86:7.
New Hampshire Legal Code