ALBERT C. RITCHIE, GOVERNOR. 1445

ment of all school receipts and expenditures for the year pre-
ceding. Section 59, of Article 77, of the Code, which these
bills amend, already requires the County Boards of Education
to publish and distribute annually a statement of the business
and financial transactions of the Boards. The State Superin-
tendent of Education feels that there is no occasion for in-
curring the additional expense in these three counties which
these bills would entail, particularly as the County Commis-
sioners are legally entitled under the existing law to secure all
the information in question if they desire to have it.
Accordingly, these bills will be vetoed.

TOBACCO.

(Chapter 103, House Bill 238)

This bill makes it unlawful for any person to sell, receive
or deliver tobacco in Anne Arundel, Calvert and Prince
George's Counties, except between sunrise and sunset. The
purpose of this bill is to prevent the stealing of tobacco. The
State Tobacco Inspector does not consider that it would be
effective in doing this, and he advises me that it would cause
considerable inconvenience to a number of tobacco growers
who deliver their tobacco at the warehouses between sunset and
sunrise. In addition to this, the bill is clearly invalid, be-
cause of a defective title. It will be vetoed.

TAX SALES,
(Chapter 452, Senate Bill 60)

This bill gives priority at tax sales to all taxes which have
been levied upon the property and are unpaid. The Tax
Revision Bill, passed by this Session of the Legislature (Chap-
ter 226, Senate Bill 278), gives priority only to taxes which
are due and in arrears. It seems to me best not to change at
this session any of the provisions of the Tax Revision Bill,
but to permit the entire system therein contained to operate for
the next two years at least. In addition to this, Senate Bill 60
repeals and re-enacts Section 71, of Article 81, of the Code,
and the entire Article 81 has, itself, been repealed by the Tax
Revision Bill, which I have already signed.