1298                                      VETOES

tion, I am referring this matter to the Legislative Council for its
attention and study.

Respectfully submitted,

(s) THEODORE R. MCKELDIN,

Governor

TRMcK:R

House Bill No. 192—Exemption from State Income Tax

AN ACT to repeal and re-enact, with amendments, Section 276 (n)
of Article 81 of the Annotated Code of Maryland (1951 Edition),
title "Revenue and Taxes", sub-title "Income Tax", relating to
an exclusion from income for the members of the United States
Public Health Service Commissioned Officers Corps while on
Active duty IN TIME OF WAR OR WHILE IN A COMBAT
AREA OR ZONE.

April 28, 1955.

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

Dear Mr. Speaker:

House Bill 192 was originally intended to provide an income tax
exemption for members of the United States Public Health Service
Commissioned Officer Corps while on active duty, by an amendment
of Section 276 (n) of Article 81 of the Annotated Code of Maryland
(1951 Edition). This section previously allowed a $1500.00 exclusion
from income to Maryland residents who are on active duty with the
Armed forces of the United States and collateral services. After
introduction of House Bill 192, it was amended to provide that the
existing exclusion from income of members of the Armed forces, as
well as the new exclusion proposed for Public Health Service Officers
could only be effective "in time of war or while in a combat area".
No such restriction or change in the existing law is even remotely
indicated by the title of the bill, and its approval by me would end
all such exemptions at this time since we are not at war. I therefor
concur in the opinion of the Attorney General that the bill is un-
constitutional because its title fails to indicate in any manner the
substantial change in the law which it provides to the detriment of
those serving in the Armed forces, and herewith veto House Bill 192.

Respectfully,

(s) THEODORE R. MCKELDIN,

Governor

TRMcKrmg