Supreme Court of New Hampshire May 26, 1981, No. 81-143 (Opinion of the Justices)

The following resolution, Senate Resolution No. 7, requesting an opinion of the justices was adopted by the Senate on April 22, 1981, and filed in the supreme court on April 29, 1981:

“Whereas, there is pending before the senate Senate Bill 39-FN, an act to repeal the interest and dividends tax; and

“Whereas, said bill provides for the repeal of chapter 77 of the Revised Statutes Annotated