dissenting in part: I concur in that part of the court’s decision which holds that sovereign immunity is no bar to this action. However, I must respectfully dissent from that part which denies relief. Towns are granted the right to sue without limitation. RSA 31:1. Suits against the State are not excluded from this grant.
*200The legislature no longer has unlimited control over towns. N.H. Const. pt. I, art. 39; Opinion of the Justices, 109 N.H. 396, 400, 254 A.2d 273, 276 (1969). Therefore, cases decided before the adoption of article 39 are not controlling nor are the cases dealing with tax abatements applicable to this case which is based on express contract.
Moreover, I see no reason to apply the equitable principles of Madbury v. Durham, 108 N.H. 474, 240 A.2d 760 (1968) (a petition in equity), to this legal action in contract. In any event, I see no equity in denying all relief to those taxpayers who lived in the plaintiff town during the years 1953-1964 just because they may not receive full relief.