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PUBLIC SERVICE CO. v. STATE

No. 4572.

101 N.H. 154 (1957)

PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE v. STATE OF NEW HAMPSHIRE.

Supreme Court of New Hampshire.

Decided November 26, 1957.

Attorney(s) appearing for the Case

Sulloway, Hollis, Godfrey & Soden (Mr. Hollis orally), for the plaintiff.

Louis C. Wyman, Attorney General, and Warren E. Waters, Deputy Attorney General (Mr. Waters orally), for the defendant.

LAMPRON, J.

By RSA 83:1 it is provided that the plaintiff, being "engaged within this state as a public utility in the . . . generation, distribution, transmission . . . sale of . . . electric energy, shall pay to the state an annual tax, as of April first of each year, upon the actual value of the franchises held or exercised by the utility as such by virtue of the laws of this state, at a rate as nearly equal as may be...

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