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13. Manchester, N.H.
Population: 113,417
Pro: No income tax or sales tax
Cons: High property tax, cold winters

Healthcare is Manchester's strongest industry, with tech businesses such as Web development and light manufacturing also growing quickly. New companies can set up shop in Manchester's repurposed millyard or at one of two developing business parks. The city's top employer, Elliot Hospital, is constructing a new medical center downtown, which will feature an urgent care facility, medical suppliers, and offices, and possibly retail stores. Uptown, the Northwest Business Park at Hackett Hill, which will start offering space this summer, is looking to attract manufacturers and research labs.

Located in the heart of New England, Manchester balances the charm of a small town with the amenities of a big city. Residents can hit the links at one of the area's many golf courses, or take in a hockey game or concert at the Verizon Wireless Arena. The city also has its own airport, Manchester-Boston Regional, with daily flights to major cities including New York City and Washington, D.C. -Stephanie Fletcher

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Last updated July 02 2008: 11:16 AM ET
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