1670 VETOES.

prove it. He feels that so far as the county units of the Mary-
land National Guard are concerned, the purpose of the bill can
be accomplished through executive orders, without the neces-
sity of any new legislation.
The bill will be vetoed.

TAX EXEMPTIONS.

Senate Bill No. 86 (Ch. 29) exempts the property of the
Loats Female Orphan Asylum of Frederick from State taxa-
tion so long as it is used for asylum and school purposes.

House Bill No. 512 (Ch. 257) exempts the real estate of
the Evangelical Lutheran Church in Garrett County from
State and county taxation so long as no revenue is derived
therefrom.

House Bill No. 588 (Ch. 377) exempts the property of the
Peter Gray Orphan Home and Mechanical Institute of Wash-
ington County from State, county and municipal taxation so
long as the same is used for orphanage purposes.

Under the decision of the Court of Appeals, Baltimore City
vs. The Starr M. E. Church, 106 Md. 281, these measures are
all unconstitutional, because the General Law provides exemp-
tions for institutions of this character, and these are special
laws on a subject covered by the General Law, which the Con-
stitution prohibits.

These bills will all be vetoed.

WESTMINSTER.

(Chapter 133)

Ordinarily, I am not disposed to veto a local measure which
is advocated by the County Senator and Delegates, but after a
good deal of consideration I have concluded to veto Senate
Bill No. 176 (Ch. 133), extending the limits of Westminster,
because its terms seem to me obviously unfair.

The area which the bill seeks to annex embraces about 732
acres. It includes several small settlements which are already
on State roads, but is mostly farm land. It is said that about
300 people live in this area and that practically all of them
are opposed to the bill.