The University of New Hampshire Law Review
State Constitutional Limits on New Hampshire's Taxing Power: Historical Development and Modern State
[Excerpt] "The New Hampshire Constitution is, in most of its fundamental parts, very old. It is long (nearly 200 articles) and wordy, even by the standards of the eighteenth century. It expresses essential principles in more than one place, in more than one way, and in language that to modern eyes is more suited to political philosophy than to positive law. Most of it was copied from the original Massachusetts Constitution, itself based on a draft by John Adams. However, there is no other state in the union with a structure of taxing powers and limits comparable to New Hampshire‘s."
Marcus Hurn, State Constitutional Limits on New Hampshire's Taxing Power: Historical Development and Modern State, 7 Pierce L. Rev. 251 (2009), available at http://scholars.unh.edu/unh_lr/vol7/iss3/3