Opinion of the Justices

*137The following resolution was adopted by the House of Representatives March 31, 1971 and filed in this court on April 2, 1971:

“ Whereas, there is presently pending before the House ofRepresentatives House Bill 383, an act imposing a personal income tax, repealing the tax on interest and dividend income, repealing the commuters income tax, repealing the poll tax and related statutes, providing additional return of revenue to the cities and towns and providing for property tax relief and stabilization, and

“Whereas, Section 1 of the Bill would impose a 3% tax upon personal incomes, and

“ Whereas…