2280 VETOES.

STRIP MINING
HOUSE BILL 267

AN ACT to add 13 new sections to Article 89 of the Anno-
tated Code of Maryland (1939 Edition), title "Statistics
and Information", sub-title "Bureau of Mines", to be under
a new sub-title "Strip Mining", said new sections to be
known as Sections 178, 179, 180, 181, 182, 183, 184, 185,
186, 187, 188, 189, 190, to follow immediately after Section
177 of said Article relating to strip mining operations.

After the introduction of this bill, upon the insistence of
the representatives of Garrett County, Section 193 was added
as an amendment, which purports to exempt Garrett County
and any person, partnership or corporation, who does not
mine in excess of 250 tons of coal in any period of twelve
successive calendar months. However, the title and enacting
clause were not similarly amended. The bill contains a
severability clause, and if the Courts declare Section 193 un-
constitutional, the effect would be to make the bill applicable
to Garrett County.

At the request of the representatives of Garrett County,
the bill will be vetoed.

TAXES

HOUSE BILL 221

AN ACT to repeal and re-enact, with amendments, Section
103C of Article 81 of the Annotated Code of Maryland
(1943 Supplement), title "Revenue and Taxes", sub-title
"Insurance Taxes", providing that insurance companies
which pay a tax on their premiums shall not be subject to
a gross receipts tax.

This bill repeals and re-enacts Section 103C of Article
81 (1943 Supplement), by adding thereto the clause "provided
that insurance companies which pay a tax on their premiums
shall not be subject to a gross receipts tax." It is my under-
standing that the bill was introduced as a precautionary mea-
sure against a possible court decision holding that insurance
companies would be subject to the gross receipts tax by reason
of Senate Bill No. 25. Since the latter bill has been vetoed,
this bill is unnecessary and will be vetoed.

SENATE BILL 25

AN ACT to repeal Section 100 of Article 81 of the Annotated
Code of Maryland (1939 Edition), title "Revenue and