Lat Site; position; location; the place where a thing is, considered, for example, with reference to jurisdiction over it, or the right or power to tax it See Boyd ?. Selma, 96 Ala. 144, 11 South. 393, 16 L. R. A. 729; Bullock v. Guilford, 59 VL 616, 9 Atl. 360; Fenton v. Edwards, 126 CaL 43, 58 Pac. 320, 46 L. R. A. 832, 77 Am. St Rep. 141