1318                                      VETOES

The present statutes establishing the requirements for registration
as a Land Surveyor are based upon a model law which is in force in
most states, and is the result of years of study by the American
Society of Civil Engineers and other qualified national engineering
and surveying organizations. This law has operated successfully in
Maryland since its passage sixteen years ago. No reason has been
advanced as to the need for the presently proposed change, which
appears to be unanimously opposed by both the engineering pro-
fession and the land surveyors as an unwise change, not in the public
interest. In dealing with the revision of requirements for practice in
established professions, the opinion of those presently engaged in
the field as to necessary education and experience, is entitled to great
weight, especially where, as here, there is no evidence to the con-
trary. Since the expressed opposition to this bill appears logical and
reasonable, I have vetoed it for the protection of the public interest.

Respectfully,

(s) THEODORE R. MCKELDIN,

Governor
TRMcK/A

House Bill No. 645—Motor Vehicle Title Tax

AN ACT to repeal and re-enact, with amendments, Section 28 (d) of
Article 66 1/2 of the Annotated Code of Maryland (1951 Edition
and 1954 Supplement), title "Motor Vehicles", sub-title "Adminis-
tration—Registration—Titling", relating to an exemption from the
excise tax of certain certificates of title of motor vehicles.

May 16, 1955
Honorable John C. Luber
Speaker of the House of Delegates
State House
Annapolis, Maryland

Dear Mr. Speaker:

House Bill 645 proposes to exempt from the automobile titling tax
transfers of motor vehicles by an individual, company or firm which
changes to a corporate style of doing business and transfers owner-
ship of its motor vehicles to the corporation. The Commissioner of
Motor Vehicles, whose department handles several hundred thousand
title registration transfers annually, has recommended to me that
for a number of reasons the bill should not be signed. Section 28 (a)
of Article 66 1/2 of the Annotated Code of Maryland (1951 Edition) is
specific in its application of the titling tax to all motor vehicle trans-
fers, without necessity for determining corporate interests and like
matters. Under this bill it is felt that frequent investigative problems
would occur in passing upon the validity of exemption claims, and
that it might be an invitation to subterfuge by having transferers and
transferees temporarily pose as identical for the purpose of tax
evasion. Frequently an individual wishes to transfer a motor ve-
hicle title upon adding members of his family to form a partnership
and no provision is made for exemption in such cases. Moreover,
there is no exemption in other fields upon change from individual to