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OPINION OF THE JUSTICES

No. 6014.

110 N.H. 26 (1969)

OPINION OF THE JUSTICES.

Supreme Court of New Hampshire.

December 4, 1969.

Attorney(s) appearing for the Case

Richard F. Upton, amicus curiae, on behalf of the Governor and Council, for affirmative answers.

George S. Pappagianis, Attorney General, for negative answers.

The following resolution was adopted by the Governor and Council October 31, 1969 and filed in this court on November 3, 1969:

"Whereas the State of Maine has imposed a general income tax (Private and Special Laws of Maine, 1969, Chapter 154), which, by its terms, also applies to nonresidents of Maine as to income earned within the State of Maine;

"And Whereas the State of Maine claims that such tax may be lawfully collected from all nonresidents employed...

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