Cited by

see Opinion of the Justices, 117 N.H. 749, 755-56 (1977) (ruling that although they handled identical materials, classifying larger capacity oil terminals differently from smaller *24 ones for tax purposes was permissible because legislature could conclude that larger facilities-pose greater risk).

A tax is an “enforced contribution to raise revenue and not to reimburse the state for special services rendered to a given party.” Opinion of the Justices, 117 N.H. 749, 756 (1977).

e expense of such protection.” Further, pursuant to Part II, Article 5 of the State Constitution, the legislature has the power “to impose and levy proportional and reasonable assessments, rates, and taxes, upon all the inhabitants of, and residents within, the said state.” All taxes must be “proportionate and reasonable — that is, equal in valuation and uniform in rate.” Opinion of the Justices, 117 N.H. 749, 755, 379 A.2d 782, 786 (1977) (citation omitted).

state.” This provision “requires that all taxes be proportionate and reasonable, equal in valuation and uniform in rate, and just.” Smith, 141 N.H. at 686, 692 A.2d at 490-91 (quotation and brackets omitted); see Opinion of the Justices, 117 N.H. 749, 755, 379 A.2d 782, 786 (1977).

“A tax is an enforced contribution to raise revenue and not to reimburse the state for special services rendered to a given party.” Opinion of the Justices, 117 N.H. 749, 756, 379 A.2d 782, 786 (1977).

A “tax is an enforced contribution to raise revenue and not to reimburse the state for special services.” Opinion of the Justices, 117 N.H. 749, 756, 379 A.2d 782, 786 (1977).

equal in valuation and uniform in rate, and just.” Opinion of the Justices, 117 N.H. 749, 755, 379 A.2d 782, 786 (1977) (citations omitted); Opinion of the Justices, 111 N.H. 206, 209, 278 A.2d 348, 350 (1971).

Boehner v. State, 122 N.H. 79, 83-84, 441 A.2d 1146, 1148 (1982) (quoting Opinion of the Justices, 117 N.H. 749, 758, 379 A.2d 782, 788 (1977)); see also Cleburne v. Cleburne Learning Center, Inc., 473 U.S. at 440 (rational basis test applied to review “social or economic legislation” on fourteenth amendment equal protection review).

Boehner v. State, 122 N.H. 79, 83, 441 A.2d 1146, 1148 (1982); Opinion of the Justices, 117 N.H. 749, 758, 379 A.2d 782, 788 (1977).

Opinion of the Justices, 117 N.H. 749, 755, 379 A.2d 782, 786 (1977); Opinion of the Justices, 114 N.H. 174, 177, 317 A.2d 568, 570 (1974).

Opinion of the Justices, 117 N.H. 749, 755, 379 A.2d 782, 786 (1977).

New Orleans v. Dukes, 427 U.S. 297 303 (1976); San Antonio School District v. Rodriguez, 411 U.S. 1, 32-34 (1973); Opinion of the Justices, 117 N.H. 749, 757, 379 A.2d 782, 787 (1977).

Opinion of the Justices, 117 N.H. 749, 757, 379 A.2d 782, 787 (1977).

Opinion of the Justices, 117 N.H. 533, 536, 376 A.2d 118, 120 (1977); Opinion of the Justices, 117 N.H. 749, 379 A.2d 782 (1977).

In enacting a particular statute, however, the legislature “may address itself to only that phase of a problem that appears most acute,” Opinion of the Justices, 117 N.H. 749, 758, 379 A.2d 782, 788 (1977), even if the net result resembles a crazy quilt more than a carefully balanced sculpture.

Opinion of the Justices, 117 N.H. 749, 755, 379 A.2d 782, 786 (1977); Opinion of the Justices, 106 N.H. 202, 205, 208 A.2d 458, 461 (1965).