1916] OF THE SENATE. 25

You will no doubt be importuned by many interests, who
may feel themselves strong enough, seeking to impress upon yon
what they consider to be unfair burdens imposed upon them in
the payment of taxes or other public charges. While, of course,
the obligation to remedy unfairness and inequality is one to be
recognized, before taking it seriously under consideration, the
fact of inequality should be demonstrated by stronger evidence
than the assertions of those in interest, as even the best of us
are bound to feel that the burdens which we are compelled to
bear are heavier than those of our neighbor, for it has ever been
hard to feel another's obligations. And should you be con-
vinced that remedial legislation is proper, great care must be
exercised that in endeavoring to remedy the existing evil, greater
inequalities are not produced and more unfairness created.
Except in matters of administrative correction most of your
thought and endeavor will be devoted to the creation of revenue
to meet these fast-increasing obligations, which wealth and
development necessarily entail and the growing complexity of
civilization makes imperative.

It must be borne in mind that the sources of revenue from
which the State at present gets the means to meet all public
demands are limited. The State Levy (commonly known as
the State Tax) is specifically dedicated to three purposes:
public education, the public debt and the interest thereon, and
limited provision for maintenance of public roads. The moneys
arising from these sources cannot lawfully be diverted to other
purposes. The other sources of income, known as indirect
taxes, such as collateral inheritance tax, the tax on gross receipts
of corporations, and license fees, etc., are the only means which
the State now employs to obtain the money necessary to main-
tain itself and its. various functions of government.

With the exceptions of the tax upon motor vehicles, which
is devoted to the upkeep of the roads, and the amount paid by
the State Insurance Commissioner into the Treasury of the
State, being receipts by his office from taxes and license fees
received from various insurance companies doing business in
the State of Maryland, the foregoing comprise the material