Public Service Co. v. State

The plaintiff electric utility paid a franchise *56tax to the State under protest which upon appeal was determined to be unlawfully levied under an unconstitutional statute. RSA ch. 83. Public Service Co. v. State, 101 N. H. 154. The amount of this tax was refunded by the State to the utility without interest, and the issue to be decided in this case is whether the State is liable for interest on a franchise tax refund.

Although the doctrine of sovereign immunity has been subjected to a barrage of cogent criticism from commentators over a long period of time, the doctrine still survives with…