TAXATION AND REVENUE SYSTEMS—NEW HAMPSHIRE. 
151 
annum upon the gross premiums received by it upon business done 
in the state less return premiums and reinsurance in authorized 
companies. 
Foreign life insurance companies pay a tax of 2 per cent upon 
gross premiums less payments to residents for death losses within 
the year, provided that the tax shall not be less than 1^ per cent of 
the gross premiums received during the year. 
The expenses of the public service commission are met by a tax 
levied on the gross receipts of the railroads. 
Every trading-stamp company shall pay a license of not less than 
$250 nor more than $1,000, to be determined by the governor and 
council. Every distributor of trading stamps shall pay an excise 
tax of 3 per cent of the gross receipts from the sale of articles with 
which stamps are given. Trading-stamp companies shall pay 10 
per cent of the gross amount received from the sale of such trading 
stamps. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Peddlers—for each town, annually, $1, fee of secretary of state; 
and the following amounts for the benefit of the town: For each 
town of 1,000 inhabitants or less, annually, $5; for each town of 1,000 
to 2,000, annually, $8; for each town of 2,000 to 3,000, annually, $10; 
for each 1,000 in excess of 3,000, annually, $1; or general license for 
entire state, annually, $50 with a fee of $2 for the secretary of state. 
Itinerant vendors, annually, $25; salesmen of lightning rods, 
annually, $300; manufacturers of fertilizers, annually, $50; also 
analysis fees of $10 for phosphoric acid, $5 for nitrogen, and $5 
for potash, but the fee for any brand does not exceed $15. Dealers 
in commercial feeding stuffs, an analysis fee of $15 annually. 
Nonresident hunters, $10; resident hunters, $1. Insurance brokers, 
$10. Guides, $1; nonresidents for guide license, $20. 
Liquor licenses.—Innholders, $25 to $1,000; sold in quantities 
less than 5 gallons, $250 to $1,200; any kind of liquor not to be 
drunk on premises, $100 to $800; malt liquors, cider, or light wine, 
not over 15 per cent alcohol, to be drunk on premises, $150 to $600; 
druggists and dealers for medicinal, mechanical, and chemical uses 
only, $10; if sold otherwise, as provided by law, $50 to $500; rail 
road restaurants, malt liquors, cider, or light wine, $50 to $200; 
associations furnishing food and lodging to their members, $100 to 
$300; distillers, brevers, and bottlers to sell in packages for distri 
bution to the trade, $300 to $2,000; common victualers, to be drunk 
on premises, $300 to $1,200. 
Motor vehicle annual registration.—For motor cycle, $3; com 
mercial motor vehicle and motor truck, $10; automobiles not ex 
ceeding 15 horsepower, $10; 15 to 30 horsepower, $15; 30 to 40 
horsepower, $20; 40 to 50 horsepower, $25; 50 to 60 horsepower, $30; 
60 horsepower and over, $40; substitute registration for motor 
vehicle previously registered, $2; nonresident, one-half of fore 
going fees; manufacturer and dealer, $40; in excess of one for hire, 
one-half of above fee; operator’s original license and examination, 
$3; chauffeur’s original license, examination, and badge, $5; sub 
sequent operator’s and chauffeur’s license, $1; additional copy of 
certificate of registration or license, 50 cents; additional number 
plate, $1. 
By the secretary of state.—Charters are granted to corporations 
by special acts of the legislature, on payment of fees as follows: 
Savings banks, $100; other banks, one-tenth of 1 per cent of capital; 
railroad and insurance companies, one-twentieth of 1 per cent; other 
business corporations, $50; amendments, $25; corporations to do 
business elsewhere, according to capital, $10 to $200. 
By the insurance commissioner.—Foreign insurance companies— 
filing charter, $25; filing annual statement, $15; filing license and 
each renewal, $5. On payment of a fee of $2, the insurance com 
missioner may issue an annual license permitting the licensee to 
insure his property in foreign companies not authorized to do busi 
ness in the state; such licensee later paying to the state treasurer 
2 per cent on the gross annual premiums, less return premiums, paid 
by him for such insurance. 
For medical examination and license—for all except matriculates 
of New Hampshire Medical School, $10; for matriculates of the New 
Hampshire Medical School, $5. Beneficiary societies, $5. For 
dentistry certificate, $10; for pharmacist certificate, $5; for assistant 
pharmacist certificate, $2; for embalmers—examination, $5, registra 
tion, $1; for optometry certificate, $20; for certificate of exemption 
from optometry examination, $10. 
F. THE INCOME TAX. 
There is no income tax in New Hampshire. 
County Revenues. 
A AND B. GENERAL PROPERTY AND POLL TAXES. 
1. Base— 
The property and polls included and the method of 
assessment and of equalization are the same as those 
of the state already described. 
2. Rate— 
The county treasurer issues his warrant to the select 
men of the several towns in the county requiring them 
to assess, collect, and pay over their just proportions 
of all taxes granted by the county conventions. 
3. Collection— 
Collection from the town may be enforced by the 
county treasurer in the same manner as by the state 
treasurer for state taxes. 
C, D, AND E. THE INHERITANCE TAX, CORPORATION 
TAXES, AND BUSINESS TAXES, LICENSES, AND FEES. 
The inheritance tax accrues for the benefit of the 
state only, and there are no corporation taxes or 
business taxes, licenses, and fees in the county 
Municipal Revenues. 
A AND B. GENERAL PROPERTY AND POLL TAXES. 
1. Base— 
The property and polls included and the method of 
assessment and of equalization are in general the same 
as for state taxes. The invoice for all taxes is taken 
by the selectmen of the towns or by the assessors of 
the cities and the appraisal made by them. 
2. Rate— 
The selectmen assess all taxes duly voted in their 
towns and all school and village district taxes author 
ized therein. These may be levied in one assessment 
with the state and county taxes. Towns may also raise 
money at town meetings for municipal purposes. 
Each town shall annually raise for the repair of high 
ways and bridges a sum not less than one-fourth of 1 
per cent of the valuation of the polls and ratable estate; 
and in addition to said sum as much more as they deem 
necessary, provided that no town shall be required to 
raise more than $50 per mile. 
3. Collection— 
Municipal taxes are collected in the same manner 
and by the same official as state and county taxes.