Frizzell v. Charlestown

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 . . .

“ VII. Poultry. Poultry of every description over four months old in excess of the aggregate value of fifty dollars. ”

House Bill No. 186 entitled “ An Act repealing the taxation of livestock and poultry ”…