2166                            JOINT RESOLUTIONS

No. 54
(Senate Joint Resolution 21)

Senate Joint Resolution requesting the Legislative Council and its
Committee on Taxation and Fiscal Matters to study the alarming
increase in the number of tax exemptions for property taxes.

The members of the General Assembly of Maryland are disturbed
over the constant proliferation in the granting of real estate tax
exemptions.

At each succeeding session of the General Assembly a number of
additional tax exemptions are added which apply to property taxes.

Without arguing the merits of any particular tax exemption, it is
obvious that this is a dangerous trend for public finance. The public
which demands constantly increasing services should be willing to
share and share alike, without seeking special favors and exemptions
from taxes. The premises and properties which have sought exemp-
tion from real estate taxes require police protection, fire protection,
adequate streets, and many other services furnished with the tax
dollar.

It is a doubtful policy in this day of constantly spiralling cost of
government to be adding at the same time to the list of tax exempted
premises and properties; now therefore, be it

Resolved by the General Assembly of Maryland, That the Legisla-
tive Council be requested to ask its Committee on Taxation and Fiscal
Matters thoroughly, to study and evaluate the tax exemptions grant-
ed in the past for property taxes, and to make recommendations as
to the State's policy for the future; and be it further

Resolved, That the Committee on Taxation and Fiscal Matters and
the Legislative Council be requested to report the results of its study,
together with any recommendations it may think appropriate, to the
General Assembly of 1964.

Approved May 6, 1963.

No. 55
(Senate Joint Resolution 24)

Senate Joint Resolution requesting the appointment of a Commission
by the Governor of Maryland LEGISLATIVE COUNCIL to de-
termine the most feasible future use of the Victor F. Cullen State
Hospital in Frederick County.

Whereas, the rapid advances made by medical science in the care
and treatment of tuberculosis have caused a steady decline in the
number of patients at the State tuberculosis hospitals; and

Whereas, the time is rapidly approaching when the Victor F. Cul-
len State Hospital with its capacity of 129 beds will be usable for
some other purpose by the State of Maryland; and