2232 JOINT RESOLUTIONS.

as income to him and the other half is taxed as separate
income to his spouse; and

WHEREAS, this method of taxation creates an unjust burden
and places an unfair hardship on the persons who do not
live in community property states; and

WHEREAS, Maryland is among those states which are not
community property states with the result that a married
person in Maryland pays a much greater income tax on a
given income than a married person living in a community
property state pays on the same income; and

WHEREAS, the Honorable Millard E. Tydings has intro-
duced two pieces of legislation, Senate Joint Resolution No.
74 and Senate Bill No. 649, which are designed to correct
the unjust deficiencies in the present income tax law; and

WHEREAS, it is the sense of the General Assembly of Mary-
land that favorable action should be taken on such legisla-
tion by the Congress of the United States; now therefore,
be it

Resolved by the General Assembly of Maryland, That the

Congress of the United States be and it is hereby urged and
requested to take favorable action on Senate Joint Resolu-
tion No. 74 and Senate Bill No. 649; and be it further

Resolved, That the Secretary of State be and he is hereby
directed to send copies of this Resolution to the representa-
tives of the State of Maryland in the Senate and the House
of Representatives of the Congress of the United States.

Approved April 16, 1947.

NO. 14.
(House Joint Resolution 16)

House Joint Resolution requesting the appointment of a Com-
mission to study medico-legal psychiatry.

WHEREAS, our system of jurisprudence and legal procedure
in the State of Maryland has not kept abreast with the develop-
ment and growth of modern psychiatry; and

WHEREAS, members of the Judiciary in Maryland have on
numerous occasions called attention to the deplorable lack of
institutions and facilities for the care of psychopathic crim-