Theodore R. McKeldin, Governor                 1679

April 15, 1957.
Hon. John C. Luber
Speaker of the House of Delegates
State House
Annapolis, Maryland

Dear Mr. Speaker:

House Bill 534 exempts swimming pool structures and their ap-
purtenances, owned by cooperative non-profit corporations, from all
real estate taxes. The exemption is applicable only in Montgomery
and Prince George's Counties. However, similar organizations exist
in other parts of the state and are increasingly popular in the Balti-
more suburban area. Undoubtedly enactment of this bill would set
a precedent for similar requests in many other areas of the State.
More important, the exemption of such improvements from the state
real estate tax in only two areas would destroy its uniform applica-
tion and constitute a discrimination against similar property held by
cooperative non-profit corporations in other parts of the state. This
renders the measure unconstitutional as violative of Article 15 of the
Declaration of Rights. See Casey Development Corporation v. Mont-
gomery County, 212 Md. 138, 148.

It should be further noted that to the extent the tax base is de-
pressed in these two counties, their share of state contributions for
school equalization funds is correspondingly increased at the expense
of the taxpayers of the state generally.

Because of the unfair and unconstitutional discrimination involved
in this measure, I have today vetoed House Bill 534.

Respectfully,

(s) Theodore R. McKeldin,

Governor.
TRMcK/tk

House Bill No. 556—Appointment of State Auditor

AN ACT to repeal and re-enact, with amendments, Sections 29 (a),
30 and 33 of Article 19 of the Annotated Code of Maryland (1951
Edition), title "Comptroller", sub-title "State Auditor", creating
a State Audit Committee and specifying its membership and duties,
making the State Auditor subject to appointment by the State
Audit Committee, making provisions for a Deputy State Auditor
and relating generally to the State Auditor and Deputy State
Auditor in this State and to their appointment, tenure, compen-
sation, powers and duties.

April 17, 1957.
Hon. John C. Luber
Speaker of the House of Delegates
State House
Annapolis, Maryland

Dear Mr. Speaker:

House Bill 556 removes the office of State Auditor from executive
appointment and would place the appointment in the hands of a Com-