J. MILLARD TAWES, GOVERNOR                             1769

Because the Senate Bill has already been signed, I deem it unneces-
sary to place my signature on House Bill No. 742.

With kindest regards, I remain

Sincerely yours,

(S) J. MILLARD TAWES,

Governor.

JMT/S/ss
enclo.

House Bill No. 830—Severance Tax in Cecil County

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.

May 9, 1961.

Honorable Perry O. Wilkinson
Speaker of the House
State House
Annapolis, Maryland

Dear Mr. Speaker:

In accordance with Article II, Section 17, of the Maryland Constitu-
tion, I am returning to you herewith House Bill No. 830 which has
been vetoed by me.

The Bill provides for the levy and collection of a severance tax on
every excavator, contractor, builder, or any person who is regularly
engaged in the business of excavating, removing, or quarrying sand,
gravel or stone of any kind in the soil and waters of Cecil County.
The County Commissioners of Cecil County are authorized, under the
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