Opinion of the Justices
Supreme Court of New Hampshire
On February 13, 1911, the speaker of the house of representatives requested the opinions of the justices of the supreme court in accordance with the following resolution, which was adopted by the house of representatives on February 7: “Whereas, it appears to the house of representatives that a tax at a uniform, specific rate, lower than that assessed upon property in general, on stock in public funds, stock in corporations, and money on hand or at interest, in view of the…
Read the full summary
On February 13, 1911, the speaker of the house of representatives requested the opinions of the justices of the supreme court in accordance with the following resolution, which was adopted by the house of representatives on February 7: “Whereas, it appears to the house of representatives that a tax at a uniform, specific rate, lower than that assessed upon property in general, on stock in public funds, stock in corporations, and money on hand or at interest, in view of the uses to which the various classes of property are put, the income derived from them, and the benefit which they receive…
1Opinion of the Court
To the House of Representatives:
Our opinions are asked as to the constitutional validity of certain proposed legislation as to taxation. The act set forth in the resolution of inquiry fixes, in lieu of all other taxes, a tax at a uniform specific rate, lower in proportion to its value than that upon property in general, upon certain subjects enumerated in four paragraphs. As under modern business conditions actual money on hand must be practically negligible as a subject of taxation, the different subjects enumerated are all included in the terms money on deposit or at interest, and the…
2Cases cited10 opinions
- Morrison v. ManchesterSupreme Court of New Hampshire · 1879
- State v. GriffinSupreme Court of New Hampshire · 1896
- Amoskeag Manufacturing Co. v. ManchesterSupreme Court of New Hampshire · 1899
- State v. U. S. & Canada Express Co.Supreme Court of New Hampshire · 1880
- Thompson v. KidderSupreme Court of New Hampshire · 1906
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Levin v. HewesCourt of Appeals of Maryland · 1912
- Williams v. StateSupreme Court of New Hampshire · 1924
- Sirrell v. StateSupreme Court of New Hampshire · 2001
- Opinion of the JusticesSupreme Court of New Hampshire · 1931
- Rollins v. City of DoverSupreme Court of New Hampshire · 1945
6 more not listed; retrieve them via the Exa API.