LOCAL GOVERNMENT AND TAXATION 49 



The Property Tax 

 Constitutional Provisions 



Three articles in the New Hampshire Constitution refer to tax- 

 ation. These will receive brief consideration here in order that the 

 present system of property taxation may be understood in the light 

 of the state's fundamental laws. 



Article 12 of the Bill of Rights provides that protection and taxa- 

 tion are reciprocal : 



Every member of the community has a right to be protected by it, in 

 the enjoyment of his life, liberty and property; and he is therefore 

 bound to contribute his share in the expense of such protection, and 

 to yield his personal service when necessary, or an equivalent.' 



Property valuation has been the major basis for distributing the tax 

 I)urden. The power and authority to impose and levy taxes are grant- 

 ed the state legislature under Article 5, Form of Government: 



And further, full power and authority are hereby given and granted 

 to the said general court, from tinre to time . . .; and to impose 

 and levy proportional and reasonable assessments, rates, and taxes, 

 upon all the inhabitants of, and residents within, the said state; and 

 upon all estates within the same; 



Article 6 contains the following provision : 



The public charges of government, or any part thereof, may be 

 raised by taxation upon polls, estates and other classes of property, 

 including franchises and property where passing by will or inherit- 

 ance; and there shall be a valuation of the estates within the state 

 taken anew once in every five years, at least, and as much oftener as 

 the general court shall order. 



Since the adoption of the constitution in 1793 there has been only 

 one significant amendment to articles concerned with taxation. Un- 

 til 1903 the objects of taxation were restricted to polls and estates 

 exclusively. In that year "other classes of property, inqjuding fran- 

 chises and property when passing by will or inheritance," were added 

 to polls and estates. 



Not until 1912 was there any effort to lift the restriction imposed 

 Lw the words "proportional and reasonable assessments." The con- 

 stitutional convention of 1912 failed to adopt a resolution to abolish 

 the word "proportional" but passed another resolution which wovdd 

 authorize the legislature to impose and levy a progressive income and 

 inheritance tax. This resolution, however, was rejected by the people. 

 In each subsequent convention, 1918, 1930, and 1938, resolutions to 

 eliminate the word "proportional" were adopted but failed to be rati- 

 fied by popular vote. 



Thus, the revenue system in New Hampshire is restricted bv 

 these few articles of the constitution. The general court lias power 

 to determine what classes of property shall be taxed, within the limi- 

 tations of the constitution, but such taxes must be levied in accord- 

 ance with the rule of proportionality. 



