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PUBLIC SERVICE CO. v. STATE

No. 4711.

102 N.H. 54 (1959)

PUBLIC SERVICE COMPANY v. STATE.

Supreme Court of New Hampshire.

Decided April 7, 1959.

Attorney(s) appearing for the Case

Sulloway, Hollis, Godfrey & Soden and Ian R. MacNeil (Mr. Hollis and Mr. MacNeil orally), for the plaintiff.

Louis C. Wyman, Attorney General, Warren E. Waters, Deputy Attorney General and Dort S. Bigg, Law Assistant (Mr. Waters orally), for the defendant.

KENISON, C. J.

The plaintiff electric utility paid a franchise tax to the State under protest which upon appeal was determined to be unlawfully levied under an unconstitutional statute. RSA ch. 83. Public Service Co. v. State, 101 N.H. 154. The amount of this tax was refunded by the State to the utility without interest, and the issue to be decided in this case is whether the State...

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