ALBERT C. RITCHIE, GOVERNOR. 1367

Senate Bill 207 repeals this Section, and if this repeal
becomes effective I am advised that, while the limitation
on the collection of State taxes will be removed, county and
city taxes will, with a few exceptions prescribed by local
law, be barred after the lapse of the usual three-year period
fixed by Section 1 of Article 57 of the Code. This would
shorten the period of limitation for the collection of City
and County taxes by one year, which at the present time
at least seems inadvisable. For this reason, Senate Bill 207
will be vetoed, and the four-year period of limitation for
State, County and City taxes will be continued.

Two other bills were passed which affect the period of
limitations on the collection of State taxes.

Chapter 560, House Bill 352, prescribes a six-year period
of limitation for, the collection of State and Municipal taxes
in Allegany County, and Chapter 509, House Bill 465, pre-
scribes a similar period of limitation for Talbot County.

It is important that the period of limitation as to State
taxes should be uniform throughout the State, and in addi-
tion to that these two bills violate the prohibition of Article
3, Section 3 of the Constitution against local and special laws
"extending the time for the collection of taxes."

These two last mentioned bills will be vetoed.

TITLE COMPANIES—SHARING FEES.
(Chapter 462, House Bill 371.)

This bill makes it unlawful for any corporation engaged
in the business of examining and insuring titles "to divide,
share, allow or pay any premium, fee or commission, or
any part of any premium, fee or commission, collected or
charged by it for services rendered in the examination and
insurance of such titles, with any corporation, association,
firm or individual."

This bill seems to be the outcome of the report of the
Committee on the Unlawful Practice of the Law made to the
Executive Committee of the Bar Association of Baltimore
City on November 17, 1932, and subsequently adopted at a
meeting of the Association.

While the prohibitions of the bill are comprehensive (suffi-
ciently so to cover the lawyers themselves, for reasons, it is
said, of fairness and consistency), the real purpose is to put
an end to the practice of the title companies whereby they
have always paid a portion of their title fees to the real
estate brokers who bring them the business.