2200                                      VETOES

in the effective date of this Act would result if I veto the Bill and
it is re-enacted in a more acceptable form in 1964.

For the reasons herein set forth, I am vetoing this measure and
returning the same to you.

With kindest personal regards, I am

Sincerely yours,

(S) J. MILLARD TAWES,

Governor.
JMT/ss

House Bill No. 192—Manufacturers' Tax Exemption in
Wicomico County

AN ACT to repeal and re-enact, with amendments, Section 254 of
the Code of Public Local Laws of Wicomico County (1959 Edition,
being Article 23 of the Code of Public Local Laws of Maryland),
title "Wicomico County," subtitle "Revenue and Taxes," subheading
"Tax Exemptions," to revise the exemption from or abatement of
county taxes on the machinery, equipment and tools of manufac-
turers in Wicomico County, to specify the procedure and require-
ments for the exemption or abatement, and to provide for agree-
ments for payment of taxes in lieu of exemption or abatement.

May 2, 1963.

Honorable Marvin Mandel
Acting Speaker
House of Delegates
State House
Annapolis, Md.

Dear Mr. Mandel:

I have today vetoed House Bill No. 192, and in accordance with
Article 2, Section 17 of the Maryland Constitution, I am returning
the same to your body, along with my veto message.

This Bill is a local Wicomico County Bill. It is designed to revise
the present local laws of the County respecting the exemption from
or abatement of County taxes on machinery, equipment and tools of
manufacturers in Wicomico County, to specify the procedure and
requirements for the exemption or abatement. The Bill also author-
izes the Board of County Commissioners to enter into other agree-
ments with manufacturers located within the County regarding
payment of taxes.

On April 10th I received a letter from the Attorney General in
which he advised that this Bill presents several serious constitutional
problems. The Attorney General states that in his opinion it is con-
stitutionally repugnant.

Because of the constitutional problem as stated by the Attorney
General I consider it unwise to approve this piece of legislation. I