Opinion of the Justices
Supreme Court of New Hampshire
1Opinion of the Court
To the House of Representatives:
The undersigned, Justices of the Supreme Court, furnish this answer to the inquiries submitted by your resolution of February 12.
Your first four inquiries are directed towards House Bill No. 385, providing for a retail sales tax.
1. In our opinion such a tax may be validly imposed. Its propriety on constitutional grounds was discussed in Opinion of the Justices, 84 N. H. 559, 575-577, and we agree with the conclusion there reached that “a tax upon sales made within the state would be constitutional.” The tax being upon “the transmission of property in a…
2Cases cited8 opinions
- Opinion of the JusticesSupreme Court of New Hampshire · 1930
- Tirrell v. JohnstonSupreme Court of New Hampshire · 1934
- Opinion of the JusticesSupreme Court of New Hampshire · 1927
- Williams v. StateSupreme Court of New Hampshire · 1924
- Conner v. StateSupreme Court of New Hampshire · 1925
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3Cited by18 opinions
- Gaulden v. KirkSupreme Court of Florida · 1950
- Claremont School District v. GovernorSupreme Court of New Hampshire · 1997
- Opinion of the JusticesSupreme Court of New Hampshire · 1986
- Wiegand v. HeffernanSupreme Court of Connecticut · 1976
- Carroll v. Socony-Vacuum Oil Co.Supreme Court of Connecticut · 1949
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