ALBERT C. RITCHIE, GOVERNOR. 1361

Chapter 290, Senate Bill 84, relating to insolvents, is a
duplicate of Chapter 48, House Bill 199, which has been
signed.

Chapter 289, Senate Bill 85, relating to sales, is a dupli-
cate of Chapter 57, House Bill 198, which has been signed.

Chapter 267, Senate Bill 260, relating to 'borrowing money
on short term notes, is a duplicate of Chapter 153, Senate
Bill 282, which has been signed.

For these reasons, each of the bills first above mentioned
will be vetoed.

MOTOR BOAT GASOLINE TAXATION.
(Chapter 590, Senate Bill 97.)

At present the owners of motor boats used for pleasure
only are entitled to have the whole four cents per gallon paid
for gasoline taxation refunded to them. Other motor boats
are not entitled to any refund. Senate Bill 97 provides that
motor boats of all kinds shall be refunded one-half of the
tax, or two cents per gallon.

The theory of gasoline taxation in this State has..been
that those who receive the direct benefit of the roads ought
to contribute to their maintenance and construction. Ac-
cordingly, the law draws a clear distinction between motor
vehicles which use gasoline in order to operate on the roads,
and engines and other appliances which use gasoline for
non-road purposes. In the former case the gasoline is sub-
ject to the tax. In the latter case it is not, and those who
use gasoline for non-road purposes are entitled to have the
tax refunded.

Any attempt to distinguish among non-road -purposes is
almost sure to result in discrimination. If gasoline for sta-
tionary engines is to be exempt, why not gasoline for aero-
planes ? If gasoline for motor boats is to be exempt, why
not gasoline for farm tractors? Or why not gasoline used
for commercial purposes? Accordingly, gasoline used for all
non-road purposes was exempted by the law, and the users
thereof, with one exception, were given the right to have
the tax refunded.

This exception was intended to apply to the oyster boats
on the Chesapeake Bay. As part of the settlement of a leg-
islative controversy some years ago, the oyster boat owners
generally, or at least their representatives in the Legislature,
agreed to give up the gasoline tax refund to which they