The general rule established by the Rev. Sts. c. 7, § 9, is that persons are to be taxed on their personal property in the town of their residence. By § 13 partners are to be taxed as a sole party, and the place of business of partners is likened to the domicil of an individual. Section 2 of the St. of 1839, c. 139, did not alter this, but provided where movable property, as horses and vessels, should be taxed.

Writ of certiorari to issue. *