Legal Opinion
Opinion of the Justices
Supreme Court of New Hampshire
Decided October 13, 1977No. 7848PublishedCited by 20 opinions
1Opinion of the Court
To the Honorable Senate:
The undersigned justices of the supreme court submit the following answers to the questions contained in your resolution submitted to this court on July 14,1977.
I
House bill 439 creates a specific tax of one cent per barrel on the operators of oil terminal facilities having storage capacities of over 500 barrels. The purpose of the tax is to establish a fund to finance the activities of the pollution control commission. Our constitution requires that all taxes be proportionate and reasonable, N.H. Const, pt. II, art. 5 — that is, equal in valuation and uniform in rate,…
2Cases cited31 opinions
- Williamson v. Lee Optical of Oklahoma, Inc.Supreme Court of the United States · 1955
- Hines v. DavidowitzSupreme Court of the United States · 1941
- Rice v. Santa Fe Elevator Corp.Supreme Court of the United States · 1947
- City of New Orleans v. DukesSupreme Court of the United States · 1976
- Jones v. Rath Packing Co.Supreme Court of the United States · 1977
26 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Sambs v. City of BrookfieldWisconsin Supreme Court · 1980
- Estate of Cargill v. City of RochesterSupreme Court of New Hampshire · 1979
- Claremont School District v. GovernorSupreme Court of New Hampshire · 1997
- Appeal of BosselaitSupreme Court of New Hampshire · 1988
- Boehner v. StateSupreme Court of New Hampshire · 1982
15 more not listed; retrieve them via the Exa API.