Section 231:164 - Return and Record.
Source. PS 81:8. PL 97:8. 1935, 100:1. 1937, 102:2. RL 113:5. 1943, 126:2. 1945, 188:1, part 24:5. RSA 254:6. 1981, 87:1. 1985, 402:6, I(b)(3).