1924                             Joint Resolutions

adequate governmental controls and desirable individual freedoms,
and report its recommendations to the General Assembly of 1973;
now therefore, be it

Resolved by the General Assembly of Maryland, That the Legisla-
tive Council is requested to arrange a thorough study of the several
agencies of the State of Maryland having subpoena powers to require
the production of books and papers or the presence of persons and to
report to the General Assembly of 1973 its recommendations for
either the continuance or the modification of these laws.

Approved May 26, 1972.

No. 46
(House Joint Resolution 75)

House Joint Resolution expressing the affection and esteem of the
General Assembly of Maryland to Benjamin F. Marsh upon the
occasion of his retirement as Chief of the Income Tax Division.

The Members of the General Assembly of Maryland are very proud
to recognize the public service and the achievements of Benjamin
F. Marsh, Chief of the Income Tax Division. Mr. Marsh will soon
retire from that position and his State employment.

Benjamin F. Marsh was born on Smith's Island in Somerset County
on March 20, 1902. His present residence is in St. Michaels, Talbot
County.

Benjamin Marsh began his employment with the State of Mary-
land on April 15, 1935 when he was appointed as an auditor in the
State Comptroller's Office by the late William S. Gordy, Jr., the
Comptroller. His first duties were to assist in the administration of
the newly enacted gross receipts tax.

After the Maryland Income Tax Law was enacted in 1937, Mr.
Marsh became a member of the Income Tax Division.

In 1940, he was appointed by Comptroller J. Millard Tawes to the
position of Chief Auditor of the Income Tax Division. He held that
position until 1950 when Comptroller Tawes appointed him as Chief
of the Income Tax Division.

His employment with the State of Maryland extends over a 37-year
period, and for 21 of those years he has been Chief of the Income
Tax Division.

A whole generation of members of the General Assembly will re-
member Ben Marsh with appreciation and respect. He has been a
great fountain of knowledge on the income tax laws and always ready
to answer questions and share his encyclopedic familiarity with in-
come tax matters. The members of the Legislature have been im-
pressed also with his constant devotion to duty and feel that he has
served Maryland in the highest traditions of our administrative
service.