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asking whether the existing powers of the
local subdivisions, municipalities primarily,
would continue under this section. I take it
your answer is that they would continue
unless withdrawn and they could be with-
drawn on a separate basis?
DELEGATE GILCHRIST: That is right.
THE CHAIRMAN: Now, I think the
Chair has misstated it. Under section 7.05
they could be withdrawn only by general
law.
DELEGATE GILCHRIST: Only by gen-
eral law.
THE CHAIRMAN: ,A11 right.
Delegate Gilchrist.
DELEGATE GILCHRIST: With respect
to the effect of this section on other coun-
ties which might desire to adopt the policy
of granting exemptions to new industries
since they have proven to be a very useful
tool in industrial promotion, would it be
your feeling that the right to grant exemp-
tions would have to be given to the counties
on an overall basis by general law rather
than by the specific method which has been
used in the past?
THE CHAIRMAN: Your question now
is directed to counties rather than munici-
palities.
DELEGATE GILCHRIST: Either coun-
ties or municipalities since I assume — ex-
cuse me; the same rule does not apply.
THE CHAIRMAN: Which is your ques-
tion directed to?
DELEGATE GILCHRIST: My question
is counties specifically.
DELEGATE CASE: This does not deal
with counties at all, Delegate Gilchrist.
THE CHAIRMAN: Delegate Gilchrist.
DELEGATE GILCHRIST: But the ef-
fect of 8.01 (b) saying that the political
subdivision shall obtain, unless withdrawn,
the taxing powers —
DELEGATE CASE: That would be by
general law.
DELEGATE GILCHRIST: We said it
already included the power to exempt as a
part of the taxing power.
DELEGATE CASE: By general law.
DELEGATE GILCHRIST: Then if the
power to grant exemptions in another
county is desired, it will have to be granted
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by general law rather than a specific
method previously used?
DELEGATE CASE: That is right.
THE CHAIRMAN : I am afraid this may
have been confused. It is my understanding
under 7.05 that this is not necessarily by
general law, but the grant or withdrawal
of taxing powers to municipalities must be
by general law. That is not by counties.
Is that correct?
Is that correct? As to counties it would
be section 7.05. As to municipalities it
would be 7.07, 8 and 9.
DELEGATE CASE: The words, "by
law", you are interpreting the words "by
law" used in section 7.05 to mean that a
law could be passed for one county and
only one county? I was under the impres-
sion that this was not the intention of the
Committee.
THE CHAIRMAN: It was the Chair's
understanding that under section 7.05 the
legislature could act differently from county
to county in granting or withdrawing tax-
ing powers, but that under sections 7.07,
7.08, and 7.09 the legislature with respect
to tax matters could grant or withdraw
powers from municipalities only by public
general law. I thought that is what we had
stated earlier.
DELEGATE CASE: If that is the case,
the intention in answer to Delegate Gil-
christ's question is that exemptions would
be covered by the same kind of law as the
power to tax and that same kind of law is
interpreted by the Chairman of the Com-
mittee of the Whole as found in section
7.05, would be a special law for a special
county. Therefore, I stand corrected in my
answer. I might say, Delegate Gilchrist,
that the object of the Committee on Pi-
nance and Taxation is uniformity and
equality, but as I stated earlier, the meth-
odology by which this was achieved was
left to the Committee on Local Government.
The two have to be put together in some
fashion which I think we are trying to do
here now.
DELEGATE WHEATLEY: On section
8.02 as to class, it is the interpretation of
the Committee as I understand it, this is
to be given as wide an interpretation as
possible? Is the scope of class limited to a
narrow or broad class?
DELEGATE CASE: Whatever the Gen-
eral Assembly seeks to do which would be
reasonable.
DELEGATE WHEATLEY: More spe-
cifically, would it be within the scope of
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