230 A.2d 757 PETITION OF ARTHUR HARVEY. No. 5617.Supreme Court of New Hampshire Rockingham.Argued May 3, 1967. Decided June 30, 1967. 1. Commitment to jail pursuant to RSA 80:12 for neglect or refusal to pay a head tax is civil and not criminal process. 2. The fact that a taxpayer has “goods and chattels whereon […]