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OPINION OF THE JUSTICES

No. 6865.

114 N.H. 174 (1974)

OPINION OF THE JUSTICES.

Supreme Court of New Hampshire.

March 20, 1974.

The following request of the house of representatives for an opinion of the justices was adopted on March 7, 1974, and filed in this court on March 8, 1974:

"Whereas, section 4 of House Bill 34 of the 1974 special session, as introduced, seeks to impose a tax of five cents per barrel on refined petroleum products produced in this state; and

"Whereas, questions have been raised as to the validity of such tax under...

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