Giuliani keeps focus on taxes as he presses Romney in NH

MANCHESTER, N.H. -- Rudy Giuliani keeps the focus on taxes in a new television ad and new direct mail piece that will be seen by New Hampshire voters later this week.

In a direct mail piece provided to the Globe by the campaign, Giuliani mentions Hillary Clinton by name, but none of his Republican rivals for president. The ad also has a picture and quote from former Massachusetts Governor Paul Cellucci, who endorsed Giuliani months ago.

The television ad, which will air on WMUR and Boston channels, also mentions Clinton and taxes. It is his third television ad to air in the Granite State.

The additional money being spent is another sign that Giuliani is beginning to make a serious play in New Hampshire, the emerging battleground state for the Republican nomination.