2068 VETOES.

In view of the wide-spread demand for the benefits under the
measure which I have signed, making possible the extensive
operations of the cooperative associations, I think it would
be unfortunate to have any legal conflicts arise through the
enactment of a conflicting statute as pointed out by the State
Law Department. I am so anxious to afford the means of
electrification to people in the rural districts that I do not
want to run the risk of having legal difficulties proposed which
may entail delay and possible defeat of our efforts to benefit
such a great number of our citizens.

Under the circumstances, I will veto this measure.

TAXES.

Chapter 495 (Senate Bill 238). The avowed purpose of this
Bill is to make possible the allowance of a credit, tinder the
State Income Tax Law, for taxes paid to a foreign country.

The State Comptroller's Office, in opposing the signing of
the Bill, has filed a lengthy, detailed statement in which the
contention is made that this Act would grant exemptions in
income tax returns which the Comptroller's Office feel would
not be logical.

The State officials say that it would be improper to allow
credits for the payment of an income tax to a foreign country
when the State Law does not permit the credit for the payment
of income taxes to the United States Government.

In the memorandum filed as its objection, the Comptroller's
Office points out that the Federal Income Tax and income taxes
imposed by most foreign governments are graduated and the
rate of tax in various brackets is greater than the flat rate
prevailing under the Maryland law. The effect of these factors,
the memorandum shows, would be that certain individuals will
pay no tax to this State, if the credit as now proposed is*
allowed. Other reasons are advanced in the memorandum
which I consider are persuasive and, in view of the effect of
this measure, I feel compelled to veto it.

Chapter 588 (Senate Bill 494). In his opinion to me, after
a study of this measure, the Attorney General states as
follows:

"Chapter 588 (Senate Bill 494) relates to interest
and penalty on State and local property taxes assessed
by the State Tax Commission. Under the present law
all such taxes bear interest from August 1, or 30 days
from the mailing of notice. The Act makes State
taxes bear interest from August 1 in every case, but
gives 60 days grace for local taxes, and refers the
interest and penalty to local law 'for the collection