Opinion of the Justices

• Decision Date: 03 March 1931
• Citation: 154 A. 633
• Parties: OPINION OF THE JUSTICES.
• Court: New Hampshire Supreme Court

154 A. 633

OPINION OF THE JUSTICES.

Supreme Court of New Hampshire.

March 3, 1931.

Answers to questions propounded to the Justices of the Supreme Court by resolution of the House of Representatives.

"Whereas by the provisions of certain sections of Title III of the United States Revenue Act of 1926, as amended in 1928, there may be returned to the State of New Hampshire an amount equal to the excess of eighty per cent of the federal estate tax on estates of New Hampshire decedents over the aggregate amount of estate, inheritance, legacy or succession taxes actually paid by such estate to any state or territory or the District of Columbia, in respect to any property included in the gross estate; and

"Whereas many states have enacted appropriate legislation to obtain the benefit of such provisions of the United States Revenue Act; Now Therefore Be It

"Resolved, that the Speaker of the House of Representatives be and hereby is directed to obtain from the Justices of the Supreme Court their opinion upon the following questions of law which are of importance to the financial welfare of the state;

"1. Would any constitutional provision be violated by imposing a tax on the estates of New Hampshire decedents, subject to the federal estate tax, in addition to the taxes imposed by chapter 72 of the Public Laws, the amount of which tax shall be the amount by which eighty per cent of the estate tax imposed by the United States government, under the provisions of the United States Revenue Act of 1926, as amended in 1928, exceeds the aggregate amount of all estate, inheritance, legacy transfer and succession taxes paid to the several states of the United States or the District of Columbia in respect to any property in the estate of said decedent?

"2. If the answer to question number 1 is no, is there anything in the House Bill Number 227 hereto annexed which violates any provision of the New Hampshire constitution?"

The following answer was returned:

To the House of Representatives:

The undersigned, the Justices of the Supreme Court, having received your resolution requiring their opinions as to the constitutionality of House Bill No. 227, make the following answer:

The bill provides for the imposition of a tax upon property passing by will or inheritance in such an amount as will make the total of such taxes laid by states, etc., equal to the amount deductible from the federal estate tax, because so laid.

It makes the imposition of the proposed tax...