In re Opinion of the Justices

• Decision Date: 20 March 1911
• Citation: 79 A. 490,76 N.H. 597
• Parties: In re OPINION OF THE JUSTICES.
• Court: New Hampshire Supreme Court

79 A. 490

76 N.H. 597

In re OPINION OF THE JUSTICES.

Supreme Court of New Hampshire.

March 20, 1911.

Question propounded to the Supreme Court by the House of Representatives. Question answered.

On February 13, 1911, the Speaker of the House of Representatives requested the opinions of the Justices of the Supreme Court in accordance with the following resolution, which was adopted by the House of Representatives on February 9th:

"Whereas, a bill entitled 'An act imposing a tax on legacies and successions,' known as House Bill No. 227, has been introduced and is now pending in this house, the essential part of which for the purpose of the following resolution is the first section, which reads as follows: 'Section 1. All property within the jurisdiction of the state, real or personal, and any interests therein, whether belonging to inhabitants of the state or not, which shall pass by will, or by the laws regulating intestate succession, or by dead, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor or donor, absolutely or in trust, to or for the use of the father, mother, husband, wife, lineal descendant, adopted child, or the lineal descendant of any adopted child, the wife or widow of a son, or the husband of a daughter of a descendant, shall be subject to a tax, for the use of the state, of one per cent. of its value up to $25,000; of two per cent. of its value in excess of $25,000 up to $50,000; of two and one-half per cent. of its value in excess of $50,000 up to $100,000; of three per cent. of its value in excess of $100,000 up to $250,000; and of five per cent. of its value in excess of $250,000; and administrators, executors, and trustees, and any such grantees under a conveyance made during the grantor's life, shall be liable for such taxes, with interest, until the same have been paid; but no bequest, devise, or distributive share of an estate which shall so pass to or for the use of a husband, wife, child, or adopted child, except upon its value in excess of $10,000, shall be subject to the provisions of this act. When the personal estate so passing from any person not an inhabitant of this state shall consist in whole or in part of shares in any railroad or street railway company or telegraph or telephone company incorporated under the laws of this state and also of some other state or country, so much only of each share as is proportional to the part of such company's right of way lying within this state shall be considered as property of such person within the jurisdiction of the state for the purposes of this act.'

"Therefore, resolved, that the Speaker of this house be directed to obtain the opinion of the Supreme Court as soon as possible, as to whether, if the act were passed, said section would violate any provision of the Constitution, and, more particularly, as to whether any constitutional provision would be violated by the exemption of $10,000 of the value of legacies to widows and children, or by the levy of a rate of 1 per cent. upon $25,000 of the value of such legacies as are included within the act, with higher rates upon the excess, as provided for in said section."

To the House of Representatives:

The undersigned, the Justices of the Supreme Court, have given to the investigation and consideration of the questions submitted in your resolution, passed ...