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Manchester is the largest city in the U.S. state of New Hampshire, the tenth largest city in New England, and as of 2015 the largest city in northern New England, an area comprising the states of Maine, New Hampshire, and Vermont. It is located in Hillsborough County along the banks of the Merrimack River, which divides the city into eastern and western sections. Manchester is near the northern end of the Northeast megalopolis. It was first named by the merchant and inventor Samuel Blodget (after whom the Samuel Blodget Park in Manchester North is named). Blodget's vision was to create a great industrial center similar to that of the original Manchester in England, which was the world's first industrialized city. Manchester often appears favorably in lists ranking the affordability and livability of American cities. In 2009, CNNMoney.com rated Manchester 13th in a list of the 100 best cities in which to live and launch a business in the United States. In addition, Kiplinger voted Manchester the second most tax-friendly city in the United States, second only to Anchorage, Alaska. Also in 2009, Forbes magazine ranked the Manchester region first on its list of "America's 100 Cheapest Places to Live." According to the Equality of Opportunity Project, released in 2013, Manchester ranked as the seventh best metropolitan area in terms of upward income mobility in the United States. Nashua is a city in Hillsborough County, New Hampshire, United States. As of the 2010 census, Nashua had a total population of 86,494, making it the second largest city in the state (and in the three northern New England states) after Manchester.Built around the now-departed textile industry, in recent decades it has been swept up in southern New Hampshire's economic expansion as part of the Boston region. Nashua was twice named "Best Place to Live in America" in annual surveys by Money magazine. It is the only city to get the No. 1 ranking on two occasions—in 1987 and 1998. Concord / ˈ k ɒ ŋ. k ər d / is the capital city of the U.S. state of New Hampshire and the county seat of Merrimack County. As of the 2010 census, its population was 42,695. Concord includes the villages of Penacook, East Concord, and West Concord. The city is home to the University of New Hampshire School of Law, New Hampshire's only law school ; St. Paul's School, a private preparatory school ; NHTI, a two-year community college ; and the Granite State Symphony Orchestra.