(1) Under § 6, subsection (3), chapter 150, Laws of 1965, Ex. Sess. (Substitute Senate Bill No. 1) which requires a public official or candidate to report the names of persons, corporations, firms, partnerships or other business associations from whom he receives compensation exceeding a certain specified amount, a legislator who is an attorney engaged in the private practice of law is required to report the name of his firm but is not required to report the names of his individual clients since a lawyer is not an "employee" of a client in the ordinary attorney-client relationship. (2) The first report which must be filed by incumbent public officials subject to the provisions of § 6, chapter 150, Laws of 1965, Ex. Sess. (Substitute Senate Bill No. 1) will cover the period August 6, 1965, through December 31, 1965, since the new act must be construed prospectively.
A bill providing for the imposition of a graduated net income tax would be unconstitutional under Article VII, § 1 (Amendment 14) of the state Constitution even though approved by the voters as a referendum bill.