This, in greatly simplified form, is what is being proposed:

1. That the State get entirely out of the property tax field, leaving
this source of revenue entirely to the counties and the municipalities.

2. That the taxation of sales, not exclusively a State province, be
reserved to local governments to give them a second broad-based tax.
The State will continue to collect the tax, but will distribute it, two-
thirds to the subdivision where it is collected, and the remaining one-
third to be distributed through an equalizing grant.

3. That the taxation of individual income be reserved to the State,
with provision that the present flat rate (now 3 per cent) be replaced
by a mildly graduated income tax.

There are a great many other points in the revision plan, of course,
but these are its salient points.

We, in Maryland believe strongly in preserving as much government
at the local level as possible. Our public schools, for example, are
entirely locally operated, but with substantial financial aid from the
State treasury. But we realize that strong and efficient local govern-
ments cannot be maintained unless they have adequate sources of
revenue. It is by giving the counties and the municipalities another
of the three main sources of revenues—sales, income and property—
that we hope to accomplish our purpose.

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