RSA 73:24: Tax Paid Elsewhere.

If the person so assessed and examined shall, on or before January 1 following, produce to the selectmen the certificate, under oath, of the selectmen of any other town that he was assessed in that town as an inhabitant, and how much, and has paid the tax, and that the same is the legal tax for the year upon his resident tax and whole estate, the first mentioned tax may be abated; otherwise it shall be collected.