Supreme Court of New Hampshire June 30, 1966, 5486 (Frizzell v. Charlestown)

Lampron, J.

RSA 72:15, prior to its amendment by Laws 1963, ch. 318, read in part as follows:

“72:15 Personal estate. Personal estate liable to be taxed is: . . .

“IV. Draft animals. Horses, asses, and mules over twenty-four months old.

“V. Neat stock. Oxen, cows, and other neat stock over twenty-four months old.

“VI. Sheep, goats and hogs.