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FRIZZELL v. CHARLESTOWN

No. 5486.

107 N.H. 286 (1966)

THEODORE FRIZZELL & a. v. CHARLESTOWN.

Supreme Court of New Hampshire.

Decided June 30, 1966.

Attorney(s) appearing for the Case

Upton, Sanders & Upton (Mr. Richard F. Upton orally), for the plaintiffs.

Buckley and Zopf for the defendant, filed no brief.

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. Sheep and goats over one year old and hogs over six months old . . .

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