Cited by

.”); Opinion of the Justices, 101 N.H. 549, 558 (1958) (stating that “should the tax contemplated.

II, art. 6; Opinion of the Justices, 101 N.H. 549, 137 A.2d 726 (1958); Public Service Co. v. State, 101 N.H. 154, 136 A.2d 600 (1957); Opinion of the Justices, 84 N.H. at 566-71, 149 A. at 325-27; Opinion of the Justices, 82 N.H. 561, 564-66, 138 A. 284, 286-87 (1927), the franchise tax imposed by RSA chapter 83-C does not by its terms pose a legal barrier to c

orporate or individual, the bill would satisfy the requirement that all such entities be treated with substantial equality, see Opinion of the Justices, 123 N.H. at 302, 460 A.2d at 97, in satisfaction of the requirements of proportional and equal taxation imposed by part II, article 5 of the Constitution, see Opinion of the Justices, 131 N.H. at 642, 557 A.2d at 275; Opinion of the Justices, 101 N.H. 549, 554, 137 A.2d 726, 730 (1958).

The justices of this court advised that the legislature might continue to levy a franchise tax conceived as being a tax on the franchise as “property in ownership,” and that such a tax would “be subject to the constitutional limitations which apply to the general property taxes.” Opinion of the Justices, 101 N.H. 549, 555, 137 A.2d 726, 731 (1932).

The justices of this court have characterized the utility assessment fee authorized by RSA 363-A:l (Supp. 1981) as “a mere license fee having as its foundation the cost of regulating the utilities involved.” Opinion of the Justices, 101 N.H. 549, 556, 137 A.2d 726, 731 (1958) (emphasis added).

Opinion of the Justices, 101 N.H. 549, 555, 137 A.2d 726, 730 (1958); Opinion of the Justices, 106 N.H. 202, 205, 208 A.2d 458, 461 (1965).

Opinion of the Justices, 101 N.H. 549, 558, 137 A.2d 726, 732 (1958); see Opinion of the Justices, 110 N.H. 117, 124, 262 A.2d 290, 296 (1970).

Opinion of the Justices, 101 N.H. 549, 554-55, 137 A.2d 726, 730 (1958); Railroad v. The State, 60 N.H. 87 (1880).

Opinion of the Justices, 74 N.H. 606, 607, 68 A. 873, 874 (1907); Opinion of the Justices, 101 N.H. 549, 559, *89 137 A.2d 726, 733 (1958); see Opinion of the Justices, 110 N.H. 117, 122, 262 A.2d 290, 294 (1970).

the Constitution does not require that this tax be levied at the average rate of taxation upon property in the cities and towns throughout the state....” Opinion of the Justices, 101 N.H. 549, 554-55, 137 A.2d 726, 730 (1958); see Railroad v. The State, 60 N.H. 87 (1880).

Opinion of the Justices, 101 N.H. 549, 558, 137 A.2d 726, 732 (1958).

Opinion of the Justices, 110 N.H. 117, 262 A.2d 290; Opinion of the Justices, 101 N.H. 549.

Opinion of the Justices, 101 N. H. 549, 553, 137 A. 2d 726.