WHEELER, J.
Action in assumpsit brought under RSA ch. 321 to recover from the defendants a license fee under RSA 321:13.
The parties stipulated as to the material facts.
"The defendant is a partnership with its office and principal place of business in Boston, Massachusetts. The defendant is in the business of purchasing and selling goods and merchandise at auctions and forced sales.
"On January 25, 1965, the defendant purchased from the Mechanicks...
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