New Hampshire - A Guide to the State New Hampshire (Hawmt) is a state in the Northeastern United States, bordered by Vermont on the north and Canada on the east; Maine on the south and Massachusetts on the west. The state's capital is Concord, and its other major city is Manchester. The state is divided into 10 counties, 13 municipalities and 221 towns. The state's most distinctive symbols are the flag, seal and motto "Live Free or Die." The state is a study in contrasts: it is among the half-dozen most industrialized states, yet its reputation as a pastoral and agricultural state persists; its economy is based chiefly on tourism, but it also has significant manufacturing, retail and service activities. Despite being historically a Republican state, it has a relatively liberal social policy; for example, it was the first state to legalize civil unions for same-sex couples. Despite its small size, the state is well-served by public transportation. The Boston-centered MBTA commuter rail system has services to cities including Concord, Nashua, and Manchester. There are numerous intercity buses as well as a broad network of state highways and state-owned toll roads called turnpikes. The state is famous for its scenery and outdoor recreation. The White Mountains, with their many hiking and skiing trails, attract tourists in summer and winter. The state's nickname, the Granite State, refers to its rugged terrain. The Old Man of the Mountain, a rock formation with a face-like profile in Franconia Notch, is also an iconic symbol of the state.