Legal Opinion

Opinion of the Justices

Supreme Court of New Hampshire

Decided January 24, 1913PublishedCited by 11 opinions

January 20, 1913, the following communication was addressed to the justices of the supreme court by Hon. William J. Britton, speaker of the house of representatives: “Whereas, the question was raised during the constitutional convention of 1912 as to the validity under the constitution of chapter 108, of the Laws of 1895, relating to the taxation of savings banks; and “Whereas, a like question was raised in regard to chapter 83, of the Laws of 1911, relating to the taxation…

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January 20, 1913, the following communication was addressed to the justices of the supreme court by Hon. William J. Britton, speaker of the house of representatives: “Whereas, the question was raised during the constitutional convention of 1912 as to the validity under the constitution of chapter 108, of the Laws of 1895, relating to the taxation of savings banks; and “Whereas, a like question was raised in regard to chapter 83, of the Laws of 1911, relating to the taxation of money on hand or at interest; and “Whereas, the house of representatives has under consideration a proposed bill to…

1Opinion of the Court

To Hon. William, J. Britton, Speaker of the House of Representatives:

The undersigned, the justices of the supreme court, in reply to your request of the 20th instant, made by direction of the house, for our opinions as to the constitutional validity of two chapters of the session laws and of a proposed enactment of the legislature, respectfully submit the following:

Chapter 108, of the Laws of 1895, the first enactment to which the inquiry relates, together with section 5, chapter 65, of the Public Statutes, was repealed in terms by chapter 194, of the Laws of 1911. The act of 1895 amended the…

2Cases cited2 opinions

  1. Boody v. WatsonSupreme Court of New Hampshire · 1886
  2. Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908

3Cited by11 opinions

  1. State Tax Commission v. GalesCourt of Appeals of Maryland · 1960
  2. Pheasant Lane Realty Trust v. City of NashuaSupreme Court of New Hampshire · 1998
  3. Sirrell v. StateSupreme Court of New Hampshire · 2001
  4. Lanier v. TysonDistrict Court of Appeal of Florida · 1962
  5. Franks v. DavisSupreme Court of Florida · 1962

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