Page "government" Paragraph 102

Intangible property is taxable wherever the owner has a place of abode the greater portion of the year.

Although a similar situs for tangible property is mentioned in the statute, this is cancelled out by the provision that definite kinds of property `` and all other tangible property '' situated or being in any town is taxable where the property is situated.

This would seem to fix the tax situs of all movable personal property at its location on December 31.