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Due in part to the absence of either a comprehensive income tax or a general sales tax, New Hampshire has long had one of the lowest levels of taxation among the fifty states and the District of Columbia

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Prior to auction ample opportunity is given for the inspection of the Lots on sale and each buyer by making a bid acknowledges that he has, by exercising and relying on his own judgement, satisfied himself as to the physical condition, age and Catalogue description of each Lot (including but not restricted to whether the Lot is damaged or has been repaired or restored)

Mooney J, Hodge PJ, Kinane DF