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BI-RITE, INC. v. CONCORD

No. 4644.

101 N.H. 291 (1958)

BI-RITE, INC. v. CONCORD.

Supreme Court of New Hampshire.

Decided April 24, 1958.

Attorney(s) appearing for the Case

Robert V. Johnson and Richard P. Brouillard (Mr. Johnson orally), for the plaintiff.

Atlee F. Zellers and Daniel E. Donovan, Jr., city solicitors (Mr. Donovan orally), for the defendant.

LAMPRON, J.

Stock in trade of merchants and shopkeepers employed in their trade or business constitutes personal estate liable to be taxed. RSA 72:15 I. If such stock in trade is the property of a corporation it "shall be taxed to the corporation . . . in the town in which it is located." RSA 73:3; Woodsum Steamboat Co. v. Sunapee, 74 N.H. 495, 496.

If the owner, individual or corporation, is engaged in business on April 1 it is assessed not...

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