Opinion of the Justices

To the House of Representatives:

The undersigned, the Justices of the Supreme Court, make answer to your resolution with reference to House Bill No. 250, entitled “An Act Relative to the License Fees of Milk Distributors,” with amendment as adopted. 1953 Journal of the House 525-528.

*528The distinction between excise or occupational taxes which are forbidden here . (Opinion of the Justices, 95 N. H. 555, and authorities cited) and license fees which may be valid (Marine Corps League v. Benoit, 96 N. H. 423) is often difficult to determine because each partakes to some extent of the characteristics…