73:21 Estates. – Estates of persons deceased may be taxed to the widow, to any of the children, to the heirs, or to any other person who will consent to be considered as in possession thereof; otherwise to the heirs generally of such deceased person. Source. RS 40:11. CS 42:14. GS 50:19. GL 54:22. PS 56:26. PL 61:21. RL 74:21.
New Hampshire Legal Code