2084 JOINT RESOLUTIONS

WHEREAS, it is to the mutual advantage and benefit of the
Federal and State governments that the respective powers to
tax be clearly defined so as to avoid confusion, duplication and
pyramiding of taxes at Federal and State levels; and

WHEREAS, recent extension by State governments of the
Local power to tax have made it desirable for the mutual ad-
vantage of State and Local governments that the respective
powers to tax be limited and clearly defined so as to avoid con-
fusion, duplication and pyramiding of taxes at State and Local
levels; and

WHEREAS, a solution of such problem will be to the obvious
benefit of the now overburdened taxpayers; now therefore be it

Resolved by the General Assembly of Maryland, That the
Senate Finance Committee 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 be requested to institute a joint study of the question
of the pyramiding of Federal, State and Local taxes to the end
that the respective taxing powers be limited or defined in such
a way so as to avoid confusion, duplication, and pyramiding
Federal, State and Local taxes; and be it further

Resolved, That copies of this Resolution be sent to the Presi-
dent of the Senate, to the Speaker of the House of Representa-
tives, to the Chairman of the Senate Finance Committee, to the
Chairman of the House Ways and Means Committee, and to
each representative from Maryland in the Congress of the
United States, to the Chairman of the National Conference of
Governors and to the Chairman of the National Conference of
Mayors.

Approved March 28, 1951.

No. 7
(House Joint Resolution 11)

House Joint Resolution to direct the State Roads Commission
to take over and maintain as a State Highway that portion of
State Highway 135 which lies between the towns of Swanton

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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.