Supreme Court of New Hampshire April 7, 1908 (Woodsum Steamboat Co. v. Sunapee)

Peaslee, J.

It has been decided in this state that corporations are not persons within the meaning of the statute for taxing polls and estates (R. S.,

e.

40, s. 1; P. S.,

o.

56,

s.

1), but that their taxable estate is assessed by virtue of the act providing, for its taxation where the corporation is situate (R. S.,

e.

40,

s.

5) or is located (P. S.,

c.

56,

s.

9).

Nashua Savings Bank

v.