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
Source: Black's Law Dictionary 2nd Ed (1910)