164 JOINT RESOLUTIONS.

have sales tax laws the authority to levy similar taxes on
National banks.

WHEREAS, Section 5219 of the United States Eevised
Statutes enumerates the methods by which states may levy
taxes on National banks; and

WHEREAS, at the time of the enactment of said section, there
were no State laws which levied sales taxes; and

WHEREAS, the apparent purpose of Section 5219 was to pre-
vent discriminatory and burdensome taxes on National banks;
and

WHEREAS, since sales taxes apply equally to all State banks,
trust companies and other financial corporations which might
be competitors of National banks; and

WHEREAS, there is no sound reason why National banks
should not properly share the tax burden with other tax-
payers of the State; and

WHEREAS, the American Bankers' Association has prepared
an amendment to Section 5219 of the United States Eevised
Statutes to accomplish this purpose; and

WHEREAS, it is understood that in certain jurisdictions some
National banks have voluntarily paid sales taxes, although
not legally obligated to do so; therefore be it

Resolved by the General Assembly of Maryland, That the
Congress of the United States be and it is hereby requested
to amend Section 5219 of the United States Revised Statutes
to give the States which have sales tax laws the authority to
make said laws apply to National banks to the same extent
as they apply to other banking institutions; and be it further

Resolved, That the representatives in Congress from Mary-
land be and they are hereby respectfully requested to support
any legislation in Congress which will accomplish the above-
mentioned purpose; and be it further

Resolved, That the Secretary of State be and he is hereby
requested to send copies of this Resolution, under the Great
Seal of the State, to the President of the United States Senate,
the Speaker of the House of Representatives of the United
States Congress and to each of the representatives from Mary-
land in the United States Congress.

Approved June 1, 1948.