RSA 53:1 Powers.

I. All places, not incorporated as towns, which shall be required to pay any public tax are invested with the powers of towns relating to the choice of moderator, clerk, supervisors of the check list, and selectmen; and all provisions of law applicable to towns and town officers are extended to such places and their officers so far as they relate to meetings for the choice of such officers and to their election, and so far as they relate to the election of county, state and national officers.
II. No unorganized town or unincorporated place, including any such town or place which was previously organized and the organization of which has since been abandoned, shall hereafter become incorporated so as to become vested with the powers of towns, except for the purposes of election