Sentence:  The Smithfield tax assessor , in turn , claims the tax under the provision of law `` and all other tangible personal property situated or <WSD>being</WSD> in any town , in or upon any place of storage * * h shall be taxed to such person in the town where said property is situated '' . 
Meaning of the word marked with <WSD> tags:  occupy a certain position or area; be somewhere