Opinion of the Justices

*132The following resolution was adopted by the House of Representatives March 31, 1971 and filed in this court on April 2, 1971:

“ Whereas, there is pending before the House of Representatives, House Bill 382, an act imposing a tax on income and on retail sales, and

“ Whereas, one part of the bill imposes a 3% tax upon retail sales of certain tangible personal property and upon certain services listed in the bill, and a proposed amendment to the bill specifically excludes a tax on meals and rooms which are taxed under RSA 78-A, and

“Whereas, RSA 78-A imposes a 5% tax on the charges paid for the…