Manchester is the largest city in the U.S. state of New Hampshire, the tenth largest city in New England, and the largest city in northern New England, an area comprising the states of Maine, New Hampshire, and Vermont. It is 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. As of the 2010 U.S. Census, the city had a population of 109,565, the most of any New England city north of Boston, including other Massachusetts cities. In 2009 CNNMoney.com rated Manchester 13th in a list of the 100 best cities 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.'