In re Opinion of the Justices
Decision Date | 24 January 1913 |
Citation | 76 N.H. 609,85 A. 757 |
Parties | In re OPINION OF THE JUSTICES. |
Court | New Hampshire Supreme Court |
Opinion of the Justices on questions submitted to them by Hon. William J. Britton, Speaker of the House of Representatives.
January 20, 1913, the following communication was addressed to the Justices of the Supreme Court by Hon. William J. Britton, Speaker of the House of Representatives:
To Hon. William J. Britton, Speaker of the House of Representatives:
The undersigned, the Justices of the Supreme Court, in reply to your request of the 20th instant, made by direction of the House, for our opinions as to the constitutional validity of two chapters of the Session Laws and of a proposed enactment of the Legislature, respectfully submit the following:
Chapter 108 of the Laws of 1895, the first enactment to which the inquiry relates, together with section 5, c. 65, of the Public Statutes, was repealed in terms by chapter 194 of the Laws of 1911. The act of 1895 amended the Public Statutes by excluding from consideration, in determining the savings bank tax, loans secured by mortgage upon real estate situated in the state, made at a rate not exceeding 5 per cent. per annum. The chapter of the Laws of 1911 relating to the taxation of money on hand or at interest (chapter 83) makes the same exemption in the taxation of the property of individuals.
We understand, therefore, the first question upon which our opinion is desired to be whether the Constitution requires all property to be taxed. The second inquiry is as to the validity of the proposed act providing for the taxation of a class of property at only 75 per cent. of its true value. Assuming the legislative intention to be that other property taxed should be assessed for taxation at its true value, the inquiry presents the question whether the Constitution requires the proportional appraisal for assessment of all property taxed The two questions, whether all property must be taxed, and whether all property that is taxed must be taxed alike, have been so thoroughly considered in the past that they cannot now be regarded as open ones.
Two years ago, in answer to an inquiry from the honorable House of Representatives as...
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