Legal Opinion

Opinion of the Justices

Supreme Court of New Hampshire

Decided May 16, 1977No. 7783PublishedCited by 7 opinions

1Opinion of the Court

To the House of Representatives

The undersigned justices of the supreme court, return the fol*384lowing reply to the inquiries contained in your resolution adopted April 28, 1977, and filed with this court on May 2, 1977.

Your first question requires us to determine whether the penalty assessment contemplated by House bill 887 is a tax within the meaning of part II, articles 5 and 6 of the Constitution of New Hampshire. The penalty assessment would be used to provide funding for the police training programs established by the police standards and training council pursuant to RSA ch. 105-A (Supp.…

2Cases cited8 opinions

  1. United States v. La FrancaSupreme Court of the United States · 1931
  2. Lipke v. LedererSupreme Court of the United States · 1922
  3. McDermott v. Superior CourtCalifornia Supreme Court · 1972
  4. Niemiec v. KingSupreme Court of New Hampshire · 1969
  5. Opinion of the JusticesSupreme Court of New Hampshire · 1944

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3Cited by7 opinions

  1. Horner v. Governor of New HampshireSupreme Court of New Hampshire · 2008
  2. Appeal of the Ass'n of New Hampshire UtilitiesSupreme Court of New Hampshire · 1982
  3. State v. CorsonSupreme Court of New Hampshire · 1991
  4. LaRue v. StateSupreme Court of Florida · 1981
  5. Aranosian Oil Co., Inc. & a. v. State of New HampshireSupreme Court of New Hampshire · 2015

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