THEODORE R. MCKELDIN, GOVERNOR 299

revenue from these sources. The Commission pointed out
that a strong burden rests upon those who advocate any
change, even within the existing tax framework.

While the Maryland Tax Survey Commission of 1949
frowned upon imposition of local liquor levies, it did recog-
nize the economic necessity for such a tax in Baltimore City
and Baltimore County and the beer tax in Garrett County.
The Garrett County tax, incidentally, would not be disturbed
by House Bill No. 24. With these exceptions the Commission
urged that for protection of "this significant source of rev-
enue" it "be pre-empted to the exclusive benefit of the State."

In summary: House Bill No. 24 would reduce the State's
revenue at a time when our growing population and neces-
sarily expanding services makes the balancing of each suc-
cessive budget a difficult task under our present revenue
structure; it increases the State's contributions to the sup-
port of political subdivisions when such contributions have
already reached a point never contemplated originally—a
point which gives increasing opportunity for local authori-
ties to spend without responsibility, thereby discouraging
efficiency and economy at the local level; it holds out the
threat of increases in other taxes, and greatly lessens the
possibility of any future tax reductions. It was passed with-
out popular demand, and to a considerable extent, without
popular knowledge or understanding, and represents a com-
plete reversal and negation of all prior legislative and com-
mission appraisals in this field.

Under the circumstances, I strongly urge that my veto
be upheld by the General Assembly.

Yours very truly,

(s) THEODORE R. MCKELDIN,
TRMcK: jmt Governor

HOUSE BILL NO. 45

April 2, 1954
Honorable John C. Luber
Speaker of the House of Delegates
State House
Annapolis, Maryland

Dear Mr. Speaker:

I am returning herewith House Bill 45 which I have
disapproved. By authorizing cities, towns and villages to
regulate vehicular speeds within their corporate limits, on
roads which are not a part of the State highway system,