2182                                       VETOES

VETOES

TITLES AND MESSAGES

Senate Bill No. 93—Interest on Inheritance Taxes

AN ACT to repeal and re-enact, with amendments, Section 152
of Article 81 of the Annotated Code of Maryland (1957 Edition),
title "Revenue and Taxes," subtitle "Inheritance Tax," subheading
"In General," providing that the Orphans' Court may, for good cause
shown, authorize the waiver of any interest on inheritance taxes.

May 6, 1963.

Honorable William S. James
President of the Senate
State House
Annapolis, Maryland

Dear Mr. President:

In accordance with Section 17 of Article II of the Maryland Con-
stitution, I am returning herewith Senate Bill 93 which I have
today vetoed.

Senate Bill 93 would authorize the Orphans' Court, for good cause
shown, to waive any interest on inheritance taxes payable to the
State.

The Office of the Comptroller of the Treasury advises me that the
enactment of this Bill would adversely affect the State's revenues.
The Chief Deputy Comptroller points out that representatives of the
Comptroller's Office have for some time been discussing with repre-
sentatives of the State Law Department, the State Auditor's Office
and the Registers of Wills, the matter of interest collections on
inheritance taxes payable to the State. He states that the President
of the Registers of Wills' Association has been requested to include
this matter on the agenda for the summer meeting of that body
and that it has been recommended that representatives of the above
Departments participate with representatives of the Association in
a joint study of the entire problem.

Until such a study has been conducted and recommendations made
in connection therewith, I do not feel that Senate Bill 93 should be
enacted into law.

With kindest personal regards, I am

Sincerely yours,

(s) J. MILLARD TAWES,

Governor.