HERBERT R. O'CONOR, GOVERNOR. 1945

several Volunteer Fire Companies the franchise tax paid to
the State Tax Commission.

WHEREAS, Chapter 912 of the Acts of 1941 imposed a fran-
chise tax on all domestic non-stock corporations; and

WHEREAS, Chapter 313 of the Acts of 1943 amended this law
by exempting Volunteer Fire Companies from said tax; and

WHEREAS, during the years 1942 and 1943, many of the
Volunteer Fire Companies paid this franchise tax; and

WHEREAS, all Volunteer Fire Companies are not only non-
profit but are carried on at considerable sacrifice on the part
of the members of said companies, who are rendering a public
service; and

WHEREAS, it is a burden for the members of these companies
to be called upon to pay this tax; and

WHEREAS, it seems desirable that these taxes should be re-
funded; therefore be it

Resolved by the General Assembly of Maryland, That the Gov-
ernor be and he is hereby requested to include in the Supple-
mental Budget a sufficient sum to enable the State Comptrol-
ler to refund the franchise taxes paid by the several Volunteer
Fire Companies, the payments to be made in the amounts and
to the companies as certified by the State Tax Commission as
having paid said taxes.

Approved March 8, 1945.

NO. 3.

(Senate Joint Resolution 5)

A Joint Resolution recommending that persons paroled and
serving in the Armed Forces be pardoned upon receiving
honorable discharge.

WHEREAS, a number of persons in this State have been
paroled by the Governor, and are now serving in the Armed
Forces of the United States; and

WHEREAS, such persons are risking their lives in the defense
of this nation, and should receive some recognition for this
service; now therefore be it