Opinion of the Justices

To the House of Representatives:

The Justices of the Supreme Court make the following reply to your request for advice with respect to House Bill No. 292:

This bill is entitled “An Act imposing taxes on the net income of all businesses, services and business operations conducted within the state, and providing for the abolition of certain taxes.” It proposes to accomplish this purpose by inserting in the Revised Statutes Annotated a new chapter 78-A to be entitled “Tax on Business Income.” In view of the actual provisions of the *204bill however, these titles are misleading. See section 1, V, VII…