1640 JOINT RESOLUTIONS.

and was subsequently continued primarily as a war measure;
and

WHEREAS, The World War has long since ended, and the
proceeds at present derived by the Government from the
Federal Estate Tax constitute a comparatively small factor
in Federal revenue; and

WHEREAS, The Federal Government has no occasion for
remaining in any field of taxation, essentially local by nature,
except for the purpose of revenue to meet the financial re-
quirements of its budget; and

WHEREAS, There is no emergency or other pressing need
which should militate against the prompt and immediate
withdrawal of the Government from the exercise of a taxing
power which is logically and primarily a matter for the
determination of each individual State; therefore, be it

Resolved by the General Assembly of Maryland, That the
Senate and House of Representatives of the United States in
Congress Assembled, be and they are hereby requested and
urged to repeal Title III of the Revenue Act of 1926, known
as the "Estate Tax Law/' to the end that the Federal Govern-
ment surrender back to the State Governments a sphere of
taxation properly belonging to them, and which should only
be invaded, if at all, in times of great national necessity; and
be it further

Resolved, That the Representatives from the State of Mary-
land in the Senate and House of Representatives of the United
States be and they are hereby requested to urge and support
the repeal of the above mentioned law; and be it further

Resolved, That the Secretary of the State of Maryland be
and he is hereby requested to transmit under the Great Seal
of this State, a copy of the foregoing Resolution and Memorial
to the President of the United States Senate and the Speaker
of the House of Representatives of the United States and to
each of the Representatives from Maryland in the Senate and
House of Representatives of the United States.

Approved March 11, 1927.