N.H. Rev. Stat. § 13:1
Any town, city or county which is or shall hereafter be unable to finance the ordinary needs of government, or to meet outstanding or maturing obligations to pay, owing to the inability to collect taxes already assessed, or the extraordinary demands made upon it for unemployment relief, and which is or may become unable to borrow through the ordinary banking channels or the issuance and sale of bonds sufficient money to meet such governmental needs, or outstanding or maturing obligations to pay, may apply to the governor and council for financial assistance from the state. Such application may be made by either the selectmen or town meeting in the case of a town, the mayor or council in the case of a city or the county commissioners or county convention in the case of a county.
RSA 13:1
1933, 63:1. 1945, 112:1, eff. April 4, 1945.