THEODORE R. MCKELDIN, GOVERNOR 2135

TAXATION

May 7, 1951
Hon. John C. Luber
Speaker of the House of Delegates
State House
Annapolis, Maryland

Dear Mr. Speaker:

House Bill No. 295 amends sub-section 23 of Section 7 of
Article 81 of the Annotated Code of Maryland (1947 Supple-
ment), title "Revenue and Taxes", by adding to the authoriza-
tion for a manufacturers' exemption of tools and machinery,
the further proviso that in Anne Arundel County and the City
of Annapolis, laundry machinery shall be classed as used in
the business of manufacturing. Since the existing provisions
of this section of the tax laws is State-wide in its application,
the Attorney General recommends that it not be encumbered
with a provision for one local subdivision, as in this proposal.
Furthermore, it would appear that no additional legislation is
necessary to accomplish the purpose of the Bill. Local authori-
ties under the existing law, can add items to the manufac-
turers' exemption, if deemed desirable.

Therefore, I am returning the Bill without my approval.

Respectfully,

THEODORE R. MCKELDIN,

Governor

May 7, 1951

Hon. John C. Luber
Speaker of the House of Delegates
State House
Annapolis, Maryland

Dear Mr. Speaker:

House Bill No. 561 adds a new sub-section to Section 7 of
Article 81 of the Annotated Code of Maryland (1947 Supple-
ment) title "Revenue and Taxes". This addition to the law
authorizes the County Commissioners of any County or the
Mayor and City Council of Baltimore, to exempt live chickens
under 15 weeks of age from assessment and from State, County
and City taxation, by the passage of a resolution or ordinance
to that effect. I am advised that this Bill would authorize a
substantial reduction of the assessable basis in a number of
counties with consequent loss of local and state revenues. No
other similar personal property in this State enjoys the possi-
bility of such exemption, and the Bill would, therefore, appear