THEODORE R. MCKELDIN, GOVERNOR 2083

Legislatures of three-fourths of the several States within seven
years from the date of its submission to the States by the Con-
gress. "

Now, therefore be it:

Resolved by the General Assembly of Maryland, That the
foregoing amendment to the Constitution of the United States
be and the same is hereby ratified to all intents and purposes
as a part of the Constitution of the United States; and be it
further

Resolved, That the Governor of the State of Maryland be
and he is hereby requested to forward to the Secretary of State
of the United States, to the presiding officer of the United
States Senate, and to the Speaker of the House of Representa-
tives of the United States, authentic copies of this Joint
Resolution, under the Great Seal of the State of Maryland.

Approved March 28, 1951.

No. 6

(House Joint Resolution 8)

House Joint Resolution requesting the Senate Finance Com-
mittee and the House Ways and Means Committee of the
Congress of the United States, the National Conference of
Governors and the National Conference of Mayors to insti-
tute a joint study of the question of the pyramiding of Fed-
eral, State and Local taxes.

WHEREAS, the pyramiding of Federal, State and Local taxes
constitutes a vexatious problem which overburdens the tax-
payer and imposes hardship upon the budget authorities of
Federal, State and Local governmental levels; and

WHEREAS, the Federal and State problem of overlapping
taxes has reached such complex proportions because of the
sovereign power to tax which resides in the respective taxing
powers that it is almost impossible of solution; and

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EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.

Strike out indicates matter stricken out of bill.