When the town of Dunbarton found over a million dollars in surplus, the town asked for a special meeting to decide what to do with it.
The petition was denied because it did not satisfy the requisites for special meetings per RSA 197:3.
The decision was that the extra funds cannot be retained from one year to the next and must be returned to the taxpayers.
Dunbarton Order [PDF]
The Concord Monitor reported on it here: Dunbarton taxpayers demand one-time tax break from $1 million school surplus