21:5 Town. – The word 'town' shall extend and be applied to any place incorporated, or whose inhabitants are required to pay any tax, and shall mean that city, town, ward, or place in which the subject-matter referred to is situate, or in which the persons referred to are resident, unless from the context, a different intention is manifest. Source. RS 1:4. CS 1:4. GS 1:5. GL 1:5. PS 2:5. PL 2:5. RL 7:5.
New Hampshire Legal Code