Opinion of the Justices

*207The following resolution was adopted by the House of Representatives May 19, 1971 and filed in this court on May 20, 1971:

“Whereas, Constitutional Amendment — Concurrent Resolution No. 22, amending the constitution to provide specifically that corporations are subject to taxation, is pending before the New Hampshire House; and

“Whereas, The question has arisen as to whether such a constitutional amendment is required to permit the general court validly to amend the business profits tax, RSA 77-A, to the effect that only corporate business entities shall be subject to taxation thereunder;

“Now,…