J. MILLARD TAWES, GOVERNOR                             1457

government are closest to the citizens, it is vital to the well-being
and progress of the State that these matters be solved. While every-
day problems of effective government are involved, the issues are
basic and have no easy solution. In recent years the Sherbow
Commission in 1946 and the Sobeloff Commission in 1951 touched
lightly upon some of the issues involved in fiscal relationships be-
tween cities and counties but no study commission in Maryland has
directly attacked these problems.

Whereas, Among the problems involved is a study of possible tax
differentials between the city and town residents whereby town resi-
dents might get lower county tax rates in consideration of the fact
that many of their governmental services are provided by the town
and not by the county. There is currently no consistence among
the several counties in Maryland as to the bases for county tax
differentials for residents of incorporated municipalities and/or
rebates by the various counties to the incorporated municipalities
therein.

Whereas, Senate Joint Resolution No. 3, General Assembly of
Maryland, 1954, provided for the establishment of a Commission
of thirteen members to study the aforementioned problems; and

Whereas, Said Commission was never appointed, and the prob-
lems which existed at the time of the passage of said Joint Resolu-
tion are still unsolved, and with the passage of time have been
compounded.

Whereas, It may be also that progress and efficiency in local
governments could be served by promoting joint projects of govern-
mental services between the county and its towns or even among
adjoining counties or among towns in adjoining counties.

Whereas, The General Assembly notes that there are numerous
laws on the statute books which relate to the problem of municipal
and county fiscal relationships but notes also that they are extreme-
ly confusing and in many cases inoperative although they have
never been repealed. The problems which result from these incon-
sistencies, inadequacies and confusion are matters in which the
State government should concern itself since all remedies must
come in the form of legislation enacted by the General Assembly;
now, therefore be it

Resolved by the General Assembly of Maryland, That the Governor
be requested to establish a commission of thirteen members to study
problems of city-county fiscal relations, with the commission made
up as follows: four persons to be nominated by the Maryland
Municipal League, four persons to be nominated by the County Com-
missioners Association, two persons to be nominated by the Presi-
dent of the Senate of Maryland, from among the members of the
Senate, two persons to be nominated by the Speaker of the House
of Delegates of Maryland, from among the members of the House
of Delegates, one person to be named by the Governor of Maryland,
who shall serve as Chairman of the commission; and be it further

Resolved, That the Governor be requested to allot from contingent
funds at his disposal, a sum sufficient to undertake an adequate
and effective study by the Commission; and be it further