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“[We] will never declare a statute void unless the nullity and invalidity of the act are placed, in [our] judgment, beyond all reasonable doubt.” Petition of Boston & Maine Corp., 109 N.H. 324, 325 (1969) (quotation omitted).

In reviewing the statewide property tax, we determine only whether there is a “clear conflict with the Constitution” in the tax as applied, and do not concern ourselves with whether the tax is “wise, reasonable, or expedient.” Petition of Boston & Maine Corp., 109 N.H. 324, 325-26 (1969) (quotation omitted).

When the legislature gives decision-making authority to an administrative board without violating Part I, Article 37, that board has a “dual character” in which some of its acts “are within the legislative *729 or administrative area and others have the effect of a judgment.” Petition of Boston & Maine Corp., 109 N.H. 324, 327, 251 A.2d 332, 335 (1969).

Petition of Boston & Maine Corp., 109 N.H. 324, 327, 251 A.2d 332, 335-36 (1969).

Further, “[t]he growth of administrative boards with dual governmental functions has long been accepted as not inconsistent with the provisions of our Constitution requiring separation of the legislative, executive and judicial powers.” Petition of Boston & Maine Corp., 109 N.H. 324, 326, 251 A.2d 332, 335 (1969).

‘If private rights are affected by the board’s decision the decision is a judicial one.’ Petition of Boston & Maine Corp., 109 N.H. 324, 327, 251 A.2d 332, 336 (1969) (decision of PUC, closing railroad grade crossing, was judicial).

“If private rights are affected by the board’s decision the decision is a judicial one.” *1074 Petition of Boston & Maine Corp., 109 N.H. 324, 327, 251 A.2d 332, 336 (1969) (decision of PUC, closing railroad grade crossing, was judicial).

Petition of Boston & Maine Corp., 109 N.H. 324, 326, 251 A.2d 332, 335 (1969).

Because the PUC’s order was an administrative decision affecting private rights, it had the effect of a judgment, see Petition of Boston & Maine Corp., 109 N.H. 324, 327, 251 A.2d 332, 336 (1969), to which the principle of res judicata applies and therefore the issue should not have been relitigated.

Ferretti v. Jackson, 88 N.H. at 298, 188 A. at 476; Smith Insurance, Inc. v. Grievance Committee, 120 N.H. 856, 861, 424 A.2d 816, 819 (1980); Petition of Boston & Maine Corp., 109 N.H. 324, 326, 251 A.2d 332, 335 (1969).

The PUC was established to provide comprehensive provisions for the establishment and control of public utilities in the State, Petition of Boston & Maine Corp., 109 N.H. 324, 326, 251 A.2d 332, 335 (1969), and was endowed with “important judicial duties” and “large administrative and supervisory powers.” Id.

“RSA 373:8 provides for appeal to the Superior Court from an order apportioning costs and RSA ch. 541 provides for appeals of decisions directly to the Supreme Court upon a claim that the order was unlawful.” Petition of Boston & Maine Corp. 109 N.H. 324, 326, 251 A.2d 332, 334 (1969).

Petition of Boston & Maine Corp., 109 N.H. 324, 327, 251 A.2d 332, 336 (1969); Goodrich Falls Co. v. Howard, 86 N.H. 512, 518, 171 A. 761, 764 (1934); Gates Mills v. Parks, 25 Ohio St.

Co. v. Duvall, 113 N.H. 28, 31, 300 A.2d 732, 734 (1973); Carbonneau v. Hoosier Eng’r Co., 96 N.H. 240, 73 A.2d 802 (1950); Roy v. Manchester Gas Co., 104 N.H. 318, 185 A.2d 486 (1962); Petition of Boston & Maine Corp., 109 N.H. 324, 251 A.2d 332 (1969).

Petition of Boston & Maine Corp., 109 N.H. 324, 251 A.2d 332 (1969); Chronicle &c. Pub.