HERBERT R. O'CONOR, GOVERNOR. 1991

system in the County, which roads are needed for the trans-
portation of food-stuffs.

The State Roads Commission has also advised me that the
effect of this Bill, under normal conditions, would be to reduce
the amount of money available for the maintenance of County
roads in Wicomico County. Under a previous decision of the
Court of Appeals, the State Roads Commission is charged with
the responsibility of the maintenance of County roads in this
County. At the same time, the State Roads Commission is
maintaining a number of streets in Salisbury, and all of the
principal streets in the towns named in this Bill are a part
of the State Highway System.

Accordingly, I am vetoing Senate Bill No. 345.

Chapter 390 (House Bill 148), Under this enactment, St.
Mary's County will be authorized to use its share of the Lateral
Road Gasoline Fund for the payment of interest, sinking fund
or maturity payments of bonds or other evidence of debt issued
f or the construction of highways in this County.

The State Roads Commission advises me that it would be
considered an unwise precedent to have a specific statutory re-
quirement stipulating that these gasoline tax funds be used
for this purpose, as it might thereby prevent needed road con-
struction and maintenance in the County.

I have conferred with representatives of St. Mary's County
in connection with this Bill and there has been worked out an
arrangement which is satisfactory to all parties and which
contemplates the vetoing of this measure.

INCOME TAX.

Chapter 605 (House Bill 653). The Attorney-General advises
that this Bill should be vetoed because its subject matter is
covered in two Bills which I have signed, namely: House
Bill No. 701 which is Chapter 635 and House Bill No. 750
which is Chapter 659.

House Bill No. 750 (Chapter 659) was the Administration
Bill vesting authority in the State Comptroller to adopt regu-
lations during the war emergency for filing of tax returns
and payment of taxes.

House Bill No. 707 (Chapter 635) also adds additional pro-
visions including that for simplified Income Tax Returns.

Inasmuch as nothing will be lost by excluding House Bill
No. 653, I am vetoing it.