Cited by

Opinion of the Justices, 82 N.H. 561, 563 (1927).

Opinion of the Justices, 82 N.H. 561, 571, 138 A. 284, 289 (1927).

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 competition.

Opinion of the Justices, 82 N.H. 561, 570, 138 A. 284, 289 (1927).

II, art. 5 — that is, equal in valuation and uniform in rate, Opinion of the Justices, 82 N.H. 561, 574, 138 A. 284, 291 (1927), and just, Opinion of the Justices, 4 N.H. 565, 570 (1829).

Opinion of the Justices, 105 N.H. 22, 24, 192 A.2d 22, 23 (1963); Opinion of the Justices, 82 N.H. 561, 570-73, 138 A. 284, 289-90 (1927).

of being an “enforced contribution to provide for the support of government” (Opinion of the Justices, 115 N.H. 304, 305, 339 A.2d 721, 722 (1975)) the rates paid by the licensees are voluntarily assumed, and arise out of the state’s “power to impose conditions upon grants [which is] not to be treated as the power to tax, as taxation is understood in this jurisdiction.” Opinion of the Justices, 82 N.H. 561, 566, 138 A. 284, 287 (1927); see New York Life Ins.

“Inequality of taxes laid is forbidden, but inequality caused by taxing some property and not taxing other is permitted.” Opinion of the Justices, 82 N.H. 561, 574, 138 A. 284, 291 (1927).

It is settled law that taxes upon property or estates must be laid at a common rate (Opinion of the Justices, 82 N.H. 561, 570, 138 A. 284, 289 (1927)), but that a general exemption from a property tax may be permitted without violation of the constitution.

We there stated at page 206: “We have said that a tax imposed on corporations, while allowing individuals engaged in like businesses or vocations to go free, is unconstitutional”; citing Opinion of the Justices, 82 N.H. 561, 138 A. 284 (1927), in which the subject was fully discussed at pages 564-66, 138 A. at 286-87.

Opinion of the Justices, 99 N.H. 517, 113 A.2d 119 (1955); see Opinion of the Justices, 82 N.H. 561, 138 A. 284 (1927); Opinion of the Justices, 95 N.H. 555, 65 A.2d 876 (1949).

Id.; see Opinion of the Justices, 82 N.H. 561, 571, 138 A. 284, 290 (1927).

For statements of the far reaching effects of this amendment you are respectfully referred to Opinion of the Justices, 82 N.H. 561, and Opinion of the Justices, 84 N.H. 559, which established the constitutionality of a sales tax.