WM. PRESTON LANE, JR., GOVERNOR. 2281

Taxes", sub-title "Gross Eeceipts Tax", and to enact a new
section in lieu thereof, to be known as Section 100 relating
to the assessment and collection of a gross receipts tax.

This bill provides that, except as otherwise provided in
such special act or acts, any gross receipts tax imposed under
such special act shall be assessed and collected in the same
manner as the gross receipts tax imposed by Section 95 (Art.
81 of the Code). Because this bill did not refer to the 1943
Supplement it was thought by some insurance companies
that it would revive the gross receipts tax on insurance com-
panies as provided in Section 95 (2) of Article 81 of the 1939
Code. The bill does not accomplish the purpose for which it
was drawn. The only special act under which gross receipts
taxes are imposed is the Settlement Act of 1828.

The bill will be vetoed.

SENATE BILL 217

AN ACT to fix the rate of State taxation for each of the years
nineteen hundred and forty-eight (1948) and nineteen hun-
dred and forty-nine (1949) in accordance with the provi-
sions of Section 28, Article 81 of the Code of Public Gen-
eral Laws of the State of Maryland.

Senate Bill No. 217 is a duplicate of House Bill No. 314,
which has been signed.

For that reason this bill is vetoed.

TAXICABS

SENATE BILL 444

AN ACT to repeal and re-enact, with amendments, Section
362 of Article 23 of the Annotated Code of Maryland (1939
Edition), title "Corporations", sub-title "Public Service
Commission", placing the operation of taxicabs in cities
having a population of more than forty thousand under the
supervision of the Public Service Commission.

The Public Service Commission advises me that it is not
organized to effectively regulate taxicab operations outside
of Baltimore, and that it has no budgetary appropriations
for enlarging its staff or for establishing local offices in the
various sections of the State in order that its proper and
qualified representatives may have the opportunity to keep
in contact with the operations on the ground, which the Com-
mission in the light of its experience in Baltimore, believes
is essential. It has recognized, however, the need for effective
iregulations of taxicabs in sections of the State other than