569:2 Not Valid as Against Unpaid Taxes. – No common law assignment of personal property, whether recorded or not, shall be valid to transfer to the assignee the title of the assignor therein as against any unpaid taxes assessed thereon prior to the date of said assignment. Any such unpaid taxes shall be a preferred claim as against other creditors. Source. 1937, 53:1. RL 420:2.
New Hampshire Legal Code