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THE SUPREME COURT OF NEW HAMPSHIRE

___________________________

Grafton

No. 2001-308

DAVID MCGRATH

v.

TOWN OF CANAAN

Submitted: February 22, 2002

Opinion Issued: April 18, 2002

Hughes, Smith & Yazinski, LLP, of Lebanon (Daniel G. Smith on the brief), for the plaintiff.

Mitchell & Bates, P.A., of Laconia (Timothy Bates on the brief), for the defendant.

DALIANIS, J. The plaintiff, David McGrath, appeals from the order of the Superior Court (Smith, J.) denying his petition for a declaration that: (1) the water and sewer rates and availability charge of the defendant, the Town of Canaan, violate State statutes and the town