In re Opinion of the Justices
Decision Date | 13 March 1935 |
Citation | 178 A. 125 |
Parties | In re OPINION OF THE JUSTICES. |
Court | New Hampshire Supreme Court |
Answer to question propounded to the Justices of the Supreme Court by resolution of the Senate.
At the present session of the Legislature the Senate passed the following resolution:
The following answer was returned:
To Hon. Anson C. Alexander, President pro tern of the Senate:
Answering the inquiry of the resolution of the Senate requiring the Opinions of the Justices of the Supreme Court upon the constitutionality of Senate Bill No. 15 as reported in new draft, we give our views as follows:
The power of the Legislature to classify property into taxable and nontaxable groups includes power to grant reasonable exemptions from taxation. "The reasonable exemption of certain classes of property by express language, or by its omission from the description of the property required to be taxed, has not, in the practical construction given to the Constitution ever since its adoption, been considered to affect the validity of the tax upon other property." Thompson v. Kidder, 74 N. H. 89, 97, 65 A. 392, 396,12 Ann. Cas. 948. "If the distinction made is a reasonable one, in the sense that it may be deemed to be just, it is sufficient." In re Opinion of the Justices, 82 N. H. 561, 573, 138 A. 284, 290. The resulting inequality or discrimination against unexempted property is not fatal to the constitutionality of the exemption. "Inequality of taxes laid is forbidden, but inequality caused by taxing some property and not taxing other is permitted." In re Opinion of the Justices, 82 N. H. 561, 574, 138 A. 284, 291.
The purpose of the proposed exemption, being one properly within the Legislature's discretion in acting for the welfare of the state,...
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Smith v. New Hampshire Dept. of Revenue Admin.
...within the legislature's discretion in acting for the welfare of the state, furnishes a just reason therefor. Opinion of the Justices, 87 N.H. 490, 491, 178 A. 125, 126 (1935) (quotation and citation omitted). This is precisely the discrimination that violates the commerce clause, as the St......
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Havens v. Attorney Gen.
...A. 284. It is just if it may be considered for the welfare of the state, i. e, an exercise of the protective power. Opinion of the Justices, 87 N.H. 490, 491, 178 A. 125; Opinion of the Justices, 88 N.H. 500, 510, 511, 190 A. 801. "The general object of all these exemptions is to promote th......
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In re Op. of the Justices
...property into taxable and non-taxable groups includes power to grant reasonable exemptions from taxation." Opinion of the Justices, 87 N.H. 490, 491, 178 A. 125, 126 (1935) ; see Smith, 141 N.H. at 687, 692 A.2d at 491. An exemption is proper "so long as the legislature relies on a distinct......