1670                                      Vetoes

MENTS, SECTION 285 (E) OF SAID ARTICLE AND SUB-
TITLE; TO ADD SUB SECTIONS (D-3) AND (D-4) TO
SECTION 285 OF SAID ARTICLE AND SUB TITLE; TO RE-
PEAL AND RE ENACT, WITH AMENDMENTS, SECTION
319 OF SAID ARTICLE AND SUB TITLE, AS SAID SECTION
WAS AMENDED BY CHAPTER 332 OF THE ACTS OF 1957,
INCREASING THE RATE OF INCOME TAX IMPOSED IN
THIS STATE, PROVIDING FOR THE USE, APPROPRIATION
AND DISTRIBUTION OF THE EXTRA TAX SO IMPOSED
AND RELATING GENERALLY TO THE IMPOSITION, COL-
LECTION, USE, APPROPRIATION AND DISTRIBUTION OF
INCOME TAXES IN THE STATE OF MARYLAND. TO ADD
34 NEW SECTIONS TO ARTICLE 81 OF SAID CODE (1951
EDITION AND 1956 SUPPLEMENT), TITLE "REVENUE AND
TAXES", TO BE KNOWN AS SECTIONS 414 TO 447, INCLU-
SIVE, AND TO BE UNDER THE NEW SUB-TITLE "STATE
TOBACCO TAX ACT", LEVYING AND IMPOSING A TAX ON
CIGARETTES USED, POSSESSED, OR HELD IN THE STATE
OF MARYLAND FOR SALE OR USE IN THE STATE OF
MARYLAND ON AND AFTER JULY 1, 1957; PROVIDING THE
METHOD AND PROCEDURE FOR THE PAYMENT, COLLEC-
TION, AND DISTRIBUTION OF SUCH TAX; PROVIDING
FOR THE COLLECTION OF CERTAIN LOCAL CIGARETTE
TAXES BY THE COMPTROLLER; PROVIDING FOR THE
ADMINISTRATION AND ENFORCEMENT OF THE PRO-
VISIONS OF THIS SUB-TITLE; CONFERRING CERTAIN
POWERS AND IMPOSING CERTAIN DUTIES ON THE COMP-
TROLLER AND HIS AUTHORIZED REPRESENTATIVES;
PROVIDING PENALTIES FOR A VIOLATION OF CERTAIN
PROVISIONS OF THIS SUB-TITLE AND OF THE RULES AND
REGULATIONS OF THE COMPTROLLER; AMENDING THE
LAWS CONCERNING THE TAXATION OF CIGARETTES IN
THE SEVERAL POLITICAL SUB-DIVISIONS OF THIS STATE
AND RELATING GENERALLY TO THE TAXATION OF TO-
BACCO PRODUCTS IN THIS STATE FOR THE PURPOSES
OF THIS ACT.

April 14, 1957.

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

Dear Mr. Speaker:

I am returning to you unsigned House Bill No. 253, described by
some as the "Cigarette Tax Bill" and by others as the "Teachers'
Salary Bill."

The forepart of the measure is designed to prescribe a new scale
of minimum salaries, guaranteed by the State and provided by funds
from the State Treasury, for the teachers, supervisors and principals
in the Public Schools of Baltimore City and the 23 Counties of Mary-
land.

The second part would impose a tax of 3 cents on each package
of cigarettes sold in Maryland, over and above any such taxes now
levied and collected by Baltimore City and certain of the Counties,