1362 VETOES.

would otherwise have been entitled, and to permit the State
to use this money in buying oyster shells for the purpose
of planting.

It was because of this agreement that the right of motor
boats to have the tax refunded was confined to motor boats
used for pleasure only. This distinction between motor boats
for pleasure which are entitled to the refund, and all other
motor boats which are not, has led to some unfairness, be-
cause there are boats propelled by gasoline which are not
interested in the oyster business and which are not pleasure
boats, and these are not entitled to any refund under the
law as now drawn.

As already stated, Senate Bill 97 undertakes to place all
motor boats on the same basis and allow them all a refund
of ond-half the tax.

After a good deal of consideration I have concluded that
this bill should be vetoed. With respect to the application
of the gasoline tax, the sound distinction is between gasoline
used directly for road purposes and gasoline which is not
used directly for road purposes. As soon as an attempt is
made to discriminate among the non-road users of gasoline,
it becomes almost impossible to avoid unfair class distinc-
tions. One such non-road user is as fairly entitled to exemp-
tion as another. It is very much better to leave the law as
it is and permit all non-road users of gasoline to receive
their refund; and while this does not permit a refund to
work boats, this exception is justified because of, and only
because of the legislative agreement on which it was based.

As indicated above, there is, a certain degree of unfair-
ness here, because the class of motor boats not entitled to
the refund includes work boats which are not oyster boats,
and consideration should be given to remedying this condi-
tion. But the present bill does not do that.

It seems to me that the bill must be vetoed.

MOTOR VEHICLE LICENSES IN WESTMINSTER
AND EASTON.

(Chapter 600, House Bill 294.)

This bill requires the Commissioner of Motor Vehiciles
to refuse to issue or transfer any license or title registration,
where the owner of the car resides in either Westminster
or Easton, unless all municipal taxes due on the motor ve-
hicle in question have been paid.