1961] OF THE HOUSE OF DELEGATES 23

Bill, to collect a tax at the maximum rate of one cent per ton on bank
gravel, two cents per ton on sand and washed gravel, and three cents
per ton on stone, and to establish regulations for carrying out the
provisions of the Bill.

The Director of the Department of Geology, Mines, and Water Re-
sources has pointed out to me that a severance tax of the type here
imposed by a single County is unique and undesirable from an overall
State-wide point of view, and that laws of this type in other states
are almost invariably state-wide in their application. He states that
only chaos would result if each county enacted piece-meal legisla-
tion of this type with differing rates and regulations in the various
counties.

The Director of the State Roads Commission has expressed concern
that the tax authorized in the Bill may substantially affect the cost of
materials used in road construction and thereby have an adverse im-
pact on our State highway Improvement program.

The sponsors of the Bill, when questioned, were not clear whether
it was primarily intended as a tax measure or as a conservation
measure, or as a combination of the two. In any event, it is my con-
sidered judgment, after long thought and consultation with various
agencies of the State, that this Bill would have a state-wide impact
on conservation and taxation, and that in the interest of the general
welfare of the people of Maryland, the subject matter of the Bill
should be studied and considered on a State-wide basis.

In addition to the foregoing, the Attorney General has called atten-
tion to the fact that one possible interpretation of the Bill is that it
creates a sales tax, rather than a severance tax, and that if this in-
terpretation were correct, the Bill would present serious questions of
constitutionality. The Attorney General finally resolved the question
in favor of the constitutionality of the Bill, but recognized that there
were grave and serious questions in this regard.

For the foregoing reasons, I feel that I am left with no alternative
than to veto this Bill.

With kindest personal regards and best wishes, I am

Sincerely yours,

(s) J. MILLARD TAWES,

Governor.
JMT/rnb

Which was read and journalized.

Vetoed by the Governor May 8, 1961
House Bill No. 830—By Mr. Mackie:

AN ACT to add new Section 120C to the Code of Public Local Laws
of Cecil County (1953 Edition, being Article 8 of the Code of
Public Local Laws of Maryland), title "Cecil County, " sub-title
"County Commissioners, " to follow immediately after Section
120B thereof, as separately enacted by Chapters 626 and 662 of
the Laws of Maryland of 1959, providing for the levy and collec-
tion of a severance tax on sand, gravel, or stone of any kind exca-
vated, removed or quarried in Cecil County.