legislation passed at the 1943 and 1945 sessions of the General As-
sembly, the bill before you at that time was amended to empower
the Board of Public Works, through the means of tax credits, to
return to the people surplus in excess of $8, 000, 000. This was our
way of assuring the taxpayers of Maryland that the State had no
intention of imposing upon them any unnecessary burden of taxation.
Moreover, in numerous public statements, including one state-wide
television broadcast, I said positively and unequivocally that I would
be the first to move for a reduction or repeal of the additional tax
if economic conditions warranted it. I said in this broadcast (and I
quote):

".... If we are fortunate enough to enjoy a period of economic
boom—If the proposed Federal income tax reduction stimulates our
economy to such a degree that a sharp increase in revenue to the State
results, then I will be first to recommend a downward adjustment in
the tax schedule

This is what I had in mind in the beginning of these remarks when
I said that it was the clear intention of this Legislature and this
Administration, as expressed by both word and deed, that no ad-
ditional tax would actually be imposed upon the people if a rising
economy produced revenues in an amount sufficient to defray the
costs of the new programs we have undertaken.

The clamor and outcry of individuals or groups of individuals
has had no influence whatsoever on the action we are about to take
at this special session. What we are doing here is simply a fulfillment
of the commitments we made when the legislation was passed. As you
all know, a Circuit Court Judge held that the proviso for tax credit,
which we incorporated in the legislation, was an unconstitutional
delegation of legislative responsibility and that therefore that section
of the measure is null and void. And so, in view of the favorable
revenue prospects, and in keeping with the pledge we made to the
people of the State, i have convened you here today in extraordinary
session to remove the tax increase which was scheduled to take effect
at the beginning of next year. I am pleased, as I know all of your are,
that a rising economy and continued prosperity has made it possible
for us to do this. It is my hope and my prayer, as I know it is your
hope and your prayer, that this prosperity will continue, and that
when we come back here next January we will be able to pursue a
vigorous and progressive program of State services without the
necessity of imposing additional taxes. In any event, we are proud of
the improvements we have made in the educational system of our

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