2094 JOINT RESOLUTIONS

Resolved by the General Assembly of Maryland, That the
State Planning Commission be and it is hereby directed im-
mediately to study existing and potential parks and recreation
areas throughout the State and develop a master plan for their
future development, and it is hereby further directed to study
the lack of policy and program of the State Roads Commis-
sion in the matter of the development of a continuing program
for the building of access roads to State parks and recreational
facilities, and make recommendations as to whether that Com-
mission or some other agency should be charged with the re-
sponsibility for development of such a program, and that funds
be made available to the Commission for the employment of
technical personnel to make such a study and master plan;
and be it further

Resolved, That the State Planning Commission be and it is
hereby directed to submit a report of said study and plan to
the Governor and the General Assembly of Maryland, no later
than December 31, 1951.

Approved May 7, 1951.

No. 16
(House Joint Resolution 9)

House Joint Resolution recommending that a commission be
appointed by the Governor to study the question raised by
and to report on the pyramiding of Federal, 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 at
Federal, State and Local governmental levels; and

WHEREAS, in Maryland the general power to tax has been
exclusive with the State government and Local governments
had formerly been delegated only those powers relating to
licensing and to taxing real and tangible personal property;
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