OPINION OF THE JUSTICES (TAX PLAN REFERENDUM)

No. 99-086.

143 N.H. 429 (1999)

OPINION OF THE JUSTICES (Tax Plan Referendum)

Supreme Court of New Hampshire.

March 11, 1999.


Attorney(s) appearing for the Case

Alan L. Reische and Jennifer P. Hopkins, of Manchester, filed a memorandum on behalf of Governor Jeanne Shaheen in support of negative answers to the questions.

Philip T. McLaughlin, attorney general (Steven M. Houran, deputy attorney general, Martin P. Honigberg, senior assistant attorney general, Anne M. Edwards, assistant attorney general, and Mary E. Schwarzer, attorney, on the memorandum), filed a memorandum in support of negative answers to the questions.

Dean, Rice & Kane, P.A., of Manchester (Anne Davidson, senate counsel, on the memorandum), filed a memorandum on behalf of President Pro Tempore Senator Sylvia Larsen in support of negative answers to the questions.

Loretta S. Platt, house general counsel, and Betsy B. Miller, house legal counsel, filed a memorandum on behalf of the speaker of the house and other members of the New Hampshire General Court in support of affirmative answers to the questions.

Stein, Volinsky and Callaghan, P.A., of Concord (Scott F. Johnson and Andru H. Volinsky on the memorandum), and John E. Tobin, of Concord, filed a memorandum on behalf of the Claremont petitioners in support of affirmative answers to the questions.

Eugene M. Van Loan III, of Manchester, filed a memorandum in support of affirmative answers to the questions.

Tarbell Professional Association, of Concord (Edward C. Mosca on the memorandum), filed a memorandum on behalf of Granite State Taxpayers, Inc. in support of affirmative answers to the questions.

Representative Frank V. Sapareto, of Derry, filed a memorandum in support of affirmative answers to the questions.

Representative Peter Hoe Burling, of Cornish, filed a memorandum in support of negative answers to the questions presented.

Senator Clifton C. Below, of Lebanon, filed a memorandum in support of negative answers to the questions presented.

Francis M. Henry, of Nashua, filed a memorandum in support of affirmative answers to the questions.

Joseph S. Haas, Jr., of Ashland, filed a memorandum in support of affirmative answers to the questions presented.

Kenneth E. Blevens, of Bow, filed a memorandum.


The following Resolution No. 1, requesting an opinion of the justices, was adopted by the Senate on February 11, 1999, and filed with the supreme court that day:

"Whereas, Senate Bill 51-FN-A-LOCAL, `An act establishing a referendum for a new taxation plan to fund public education,' is presently pending in the senate; and

"Whereas, Part I, Article 28 of the Constitution of New Hampshire states: `No subsidy, charge, tax, impost, or duty, shall be established...

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