Place

The word place is associated with objects which are in their nature fixed and territorial.

United States v. Bevans, 3 Wheat. 336, 390.

Ip the provisions of the internal revenue law, restricting the carrying on of a manufacture to the place designated in the license, the word place is not used as an equivalent for town, city, or county, so as to allow a manufacturer under one license to carry on several distinct factories in the same town. On the other hand, he is not obliged to talte out two licenses because he uses two sets of apparatus, if they are used upon premises so connected as to form, in common understanding, one place of manufacture.

Salt Co. of Onondaga v. Wilkinson, 8 Blatchf. 30.

That a steamboat is a place, within a statute prescribing requisites and mode of serving a warrant, see State v. Mc Nally, 34 Me. 210. The word place has a very wide and varied signification, so that its precise meaning can only be determined by the connection in which it is used, and by having regard to the apparent purpose of the writer. When applied to the location of a bank, it may mean the precise spot where is situated, without regard to any special boundaries, or the state, county, city, or municipal district, within whose hraits and subject to whose police or other regulations it transacts its business. As it is employed in section 41 of the act of congress of June 3, 1864, — prescribing that all the shares in national banks held by individuals or corporations may be included in the valuation of the personal property of such persons or corporations in the assessments made by the state authorities, at the place where such banks are located, and not elsewhere, at the same rate as other property is taxed, — it has reference to the various systems of taxation existing under state laws, and means the political division having a right to impose taxes; the place meant is the district im. posing the particular tax in question; that is to say, in the case of taxes uniform throughout the state, the whole state is meant; in the case of county taxes, the whole county; and in the case of local taxes, of whatever nature, the district for whose special use they are imposed. State V. Hart, 31 N. J. L. 434; State v. Haight, Id. 399. " Place " is a very indefinite terra. It may refer to a very small or to a very large space, and must be construed with reference to the connection in which it is used, the subject-matter, and the end in view. Thus, in section 41 of the act of congress of June 3, 1864, — allowing state taxation of shares of a national bank " at the place where such bank is located, and not elsewhere," — the reference to the place where the bank is located is for the sole purpose of determining what state shall have jurisdiction to tax the owners of the stock; and to prevent taxation of the same stock by two states, one in which the bank was located and one in which the owner resided. The provision should not be construed as preventing a state from taxing the shares in the town wliere the share-owner resides, instead of that where the bank is located. Clapp V. Burlington, 42 Vt. 679. " Place " may be applied to any locahty limited by boundaries, however large or however small. It may be used todesignate a country, state, county, town, or a very small portion of a town. The extent of the loca Uty designated must, generally, be determined by the connection in which the word is used A law requiring plaintiff, in an action for injuries received through defect of highways, to give defendants a notice in writing stating the place where the injury was received, calls for some specification of locality less extensive than the entire highways of the town. The plaintiff must give the defendant the best information in his power under the circumstances, — such as will reasonably inform the town of the locality in which the insufficient highway causing the injury existed, so that the officers of the town, imchanged, may examine the place causing the injury, and judge of the sufficiency or insufficiency of the highway at that point, and thus be prepared to resist or yield to the claim of the injured party. To give notice that the injury was received " on the road from C to E," the distance between C and E being four and a half miles, is not a compliance with the law, because it throws on the defendant the burden of examining the condition of the highway throughout the entire distance, and gives them no means of determining whether any spot they may select is the one relative to which proof must be collected.

Law v

Town of Eairfield, 46 Vl. 425.

Place of abode, or business. That is not the " place of business " of an indorser, within the rules relative to serving notice, which has no public notoriety as such, no open or public business carried on at it by the party, but only occasional employment by him there, two or three times a week, in a liouse occupied by another person, he being only engaged in settling up his old business. Bank of Columbia v. Lawrence, 1 Pet. 578. " Place " is often used in the statutes to denote a city or town; but it is also often used in a more restricted sense to denote a specific place within a city or town at which a pers<m dwells or transacts business. In this latter sense, it is used in the expressions place of business and usual place of abode; and this is obviously the only possible construction, where a statute speaks of the " usual place of abode " as the place where writs and notices may be served. So the place of business of a " provision dealer " who has a shop in one town, but conducts most of his business by driving a cart through a route in another town, and selling from the cart to his customers at their houses, is the town where the shop is, and not that where the route lies. So held under a statute requiring certain dealers to have their weights and measures sealed in the town in which they had their usual place of business.

Palmer v. Keleher, 111 Mass. 320.

The " place of business " contemplated by the act giving permission to one to bear arms " on his or her own premises, or at his or her own place of business," has reference to some particular locality, appropriated exclusively to a local business, such as the farm, store, shop, or dwelling-place. It does not authorize the carrying of concealed deadly weapons in the woods while hunting stock.

Baird v. State, 38 Tex. 599.