Opinion of the Justices
Supreme Court of New Hampshire
Resolved, that the Speaker of the House be and hereby is directed to obtain from the Justices of the Supreme Court their opinion upon the following questions of law which are of serious importance to the financial welfare of the state, namely — Whether a tax, such as is described in Chapter 65, Laws of 1923, is constitutional: 1. If levied at the average rate of taxation upon property throughout the state, collected by officials of the state, such as the tax commission or…
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Resolved, that the Speaker of the House be and hereby is directed to obtain from the Justices of the Supreme Court their opinion upon the following questions of law which are of serious importance to the financial welfare of the state, namely — Whether a tax, such as is described in Chapter 65, Laws of 1923, is constitutional: 1. If levied at the average rate of taxation upon property throughout the state, collected by officials of the state, such as the tax commission or state treasurer, and the net revenue, after deducting expenseg, paid to the towns where the owner of the taxable income…
1Opinion of the Court
To the House of Representatives:
The undersigned, justices of the supreme court, are in receipt of your resolution of April 1, requiring our opinions upon the power of the legislature to enact an income tax in either of several forms. A fundamental question underlying- all these inquiries is whether, under the constitution, any income tax can be laid. The same general question is involved in a suit now pending in this court and involving the validity of a tax laid under the provisions of Laws 1923, Chapter 65.
The constitutional provision under which your inquiries are made has heretofore been…
2Cases cited3 opinions
- Opinion of the JusticesSupreme Court of New Hampshire · 1911
- Opinion of the CourtSupreme Court of New Hampshire · 1883
- Opinion of the JusticesSupreme Court of New Hampshire · 1899