To His Excellency the Governor and the Honorable Council:

The Justices of this Court have authority to render advisory opinions only on matters relating to the official duties of the inquir *478 ing body (Opinions of the Justices, 84 N. H. 584, 585, and opinions there cited), and inasmuch as no duty to assess taxes devolves upon the Governor and Council, we must respectfully decline to comply with the request contained in the resolution of July 26, 1944.