N.H. Rev. Stat. § 31:1 : TOWNS, CITIES, VILLAGE DISTRICTS, AND UNINCORPORATED PLACES — POWERS AND DUTIES OF TOWNS —CORPORATE ENTITIES — Public Corporations TEXT PDF Every town is a body corporate and politic, and by its corporate name may sue and be sued, prosecute and defend, in any court or elsewhere. RSA 31:1 RS 31:1. CS 32:1. GS 34:1. GL 37:1. PS 40:1. PL 42 :1. RL 51:1.