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Cited by

Opinions in New Hampshire that cite Opinion of the Justices, 149 A. 321.

21 citing documents.

  • State v. Ploof 34 A.3d 563 N.H. 2011
    v. Governor, 161 N.H. 378, 392 (2011); Opinion of the Justices, 84 N.H. 559, 582-83 (1930).
  • Estate of Robitaille v. New Hampshire Department of Revenue Administration 827 A.2d 981 N.H. 2003
    Although the legislature cannot classify taxpayers, Opinion of the Justices, 84 N.H. 559, 569 (1930), it can classify property as taxable and non-taxable, Williams v. State, 81 N.H. 341, 351 (1924), overruled in part by Amoskeag &c. Co. v. Dartmouth College, 89 N.H. 471, 475 (1938).
  • Smith v. New Hampshire Department of Revenue Administration 692 A.2d 486 N.H. 1997
    Opinion of the Justices, 115 N.H. 306, 308, 339 A.2d 450, 451-52 (1975); Opinion of the Justices, 84 N.H. 559, 569, 149 A. 321, 326 (1930).
  • Appeal of Public Service Co. 676 A.2d 101 N.H. 1996
    Our most extensive treatment of the question of franchise exclusivity prior to today is found in Opinion of the Justices, 84 N.H. 559, 566-68, 149 A. 321, 325-26 (1930).
  • America West Airlines, Inc. v. Deparment of Revenue 880 P.2d 1074 Ariz. 1994
  • Opinion of the Justices 627 A.2d 92 N.H. 1993
    The penalty assessment applied to landowners whose land becomes disqualified for current use within ten years of enrollment “would include a distinctive class of property, would be imposed upon a certain event and would apply to all similarly situated.” Opinion of the Justices, 84 N.H. 559, 575, 149 A. 321, 329 (1930).
  • State v. Corson 593 A.2d 248 N.H. 1991
    In an Opinion of the Justices, 84 N.H. 559, 149 A. 321 (1930), this court held that “[t]he true standing to be ascribed to [Opinions of the Justices] seems to be that while they are persuasive they are not controling [sic]; and their persuasive value may be greater or less, as the circumstances under which they are rendered show finality of judgment or the re
  • Opinion of the Justices 461 A.2d 132 N.H. 1983
    II, art. 6; see Opinion of the Justices, 84 N.H. 559, 566, 149 A. 321, 325 (1930).
  • Opinion of the Justices 461 A.2d 129 N.H. 1983
    So long as there is a reasonable line of demarcation, and there is no attempt to make taxability depend upon a classification of owners, the legislative power in this matter is supreme.” Opinion of the Justices, 84 N.H. 559, 569, 149 A. 321, 326 (1930) (citation omitted), quoted in Havens v. Attorney-General, 91 N.H. 115, 118, 14 A.2d 636, 638 (1940).
  • Greenhalge v. Town of Dunbarton 453 A.2d 1295 N.H. 1982
    RSA 79:2, -:3 (Supp. 1981); see Opinion of the Justices, 84 N.H. 559, 574, 149 A. 321, 329 *1040 (1930).
  • Appeal of Public Service Co. 451 A.2d 1321 N.H. 1982
    Opinion of the Justices, 84 N.H. 559, 566, 149 A. 321, 325-26 (1930); see also Public Service Co. v. State, 101 N.H. at 163, 136 A.2d at 607.
  • First Financial Group of New Hampshire, Inc. v. State 430 A.2d 162 N.H. 1981
    Corp. v. N.H. Tax Comm’n, 114 N.H. at 109, 316 A.2d at 195 (quoting Opinion of the Justices, 84 N.H. 559, 577, 149 A. 321, 330 (1930)).
  • Opinion of the Justices 339 A.2d 450 N.H. 1975
    The taxpayers cannot.” Opinion of the Justices, 84 N.H. 559, 569, 149 A. 321, 326 (1930).
  • Concord Investment Corp. v. New Hampshire Tax Commission 316 A.2d 192 N.H. 1974
    “The incidence of the two taxes would be so nearly identical as to result in double taxation of a sort which is not permitted under our Constitution.” Opinion of the Justices, 84 N.H. 559, 577, 149 A. 321, 330 (1930).
  • Opinion of the Justices 287 A.2d 756 N.H. 1972
    Opinion of the Justices, 106 N.H. 202, 207, 208 A.2d 458, 462 (1965); Opinion of the Justices, 84 N.H. 559, 577, 149 A. 321, 330 (1930).
  • Opinion of the Justices 278 A.2d 348 N.H. 1971
    at 205-06, 208 A.2d at 460-61, citing Opinion of the Justices, 84 N.H. 559, 569, 149 A. 321, 326 (1930).
  • Opinion of the Justices 276 A.2d 817 N.H. 1971
    Opinion of the Justices, 84 N.H. 559, 576; Opinion of the Justices, 88 N.H. 500; Opinion of the Justices, 95 N.H. 546.
  • Opinion of the Justices 276 A.2d 821 N.H. 1971
    Opinion of the Justices, 84 N.H. 559, 571-72, 149 A. 321, 327-28 (1930); Opinion of the Justices, 88 N.H. 500, 507, 190 A. 801, 806 (1937).
  • Opinion of the Justices 266 A.2d 111 N.H. 1970
    Opinion of the Justices, 95 N. H. 540, 542; Opinion of the Justices, 84 N.H. 559, 571-572.
  • Opinion of the Justices 52 A.2d 297 N.H. 1947
    Opinion of the Justices, 84 N.H. 559, 564.
  • Opinion of the Justices 52 A.2d 294 N.H. 1947
    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.