inequality caused by taxing some property and not taxing other is permitted. The purpose of the proposed exemption, being one properly within the legislature’s discretion in acting for the welfare of the state, furnishes a just reason therefor. Opinion of the Justices, 87 N.H. 490, 491, 178 A. 125, 126 (1935) (quotation and citation omitted). This is precisely the discrimination that violates the commerce clause, as the State has conceded. The limiting power of the United States Constitution over state action in such circumstances, see Opinion of the Justices, 87 N.H. 496, 498-99, 179 A. 409, 410 (1935), renders futile the protectionist effort, but it does not render the effort invalid under the State Constitution. Cf. Lehnhausen v. Lake Shore Auto Parts Co., 410 U.S. 356, 359 (1973) (<HOLDING>). Having concluded that the legislative
recognizing that the states have large leeway in making classifications and drawing lines which in their judgment produce reasonable systems of taxation recognizing that states may establish procedural rules governing litigation in their own courts holding that prisoners do not have a reasonable expectation of privacy in their cells holding that prisoners have no reasonable expectation of privacy in their prison cells holding that the failure of the appellant to discuss in the opening brief an issue on which the trial court might have relied as a basis for its judgment  results in an affirmance of that judgment