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Terms Used In New Hampshire Revised Statutes 512:7

  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Trustee: A person or institution holding and administering property in trust.
A partnership shall not be charged as trustee unless the persons summoned are described as partners, nor shall the partners be charged severally unless severally summoned.