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MANCHESTER SAV. & LOAN ASS'N v. STATE TAX COMMISSION

No. 5127.

105 N.H. 17 (1963)

MANCHESTER FEDERAL SAVINGS AND LOAN ASSOCIATION & a. v. STATE TAX COMMISSION & a.

Supreme Court of New Hampshire.

Decided June 7, 1963.

Attorney(s) appearing for the Case

Booth, Wadleigh, Langdell, Starr & Peters (Mr. William J. Starr, Jr. orally), for the plaintiffs.

William Maynard Attorney General and Frederic T. Greenhalge, Assistant Attorney General (Mr. Greenhalge orally), for the defendant.

David L. Nixon (by brief and orally), for The New Hampshire Credit Union League, intervenor.

Harrison E. Smith (by brief and orally), for the intervening cooperative banks.

Upton, Sanders & Upton (Mr. Richard F. Upton orally), for New Hampshire Association of Savings Banks, amicus curiae.

KENISON, C.J.

Prior to 1961 the taxation of banks in this state (RSA ch. 84) and in particular the savings bank tax has had a checkered career. State v. Griffin, 69 N.H. 1, 32-33. Chief Justice Doe considered the savings bank tax "an anomaly" (Railroad v. State, 62 N.H. 648, 649) which was sustainable "on peculiar grounds of public policy." Note, Doe of New Hampshire: Reflections on a Nineteenth Century Judge, 63 Harv. L. Rev. 513...

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