J. MILLARD TAWES, Governor                    2203

save the most philanthropic and civic-minded of manufacturers, the
only incentive for entering into an agreement with the county com-
missioners would be the threat of a withdrawal of said exemption or
abatement. But both the present law and that law as it is proposed
to be amended by House Bill 192 require that the county commis-
sioners, if they should grant an exemption or abatement to one
manufacturer, must do so to all other manufacturers of the same
class. Thus, only by threatening to ignore the specific legislative
mandate (a mandate founded upon constitutional necessity) could
the county commissioners induce a manufacturer to enter into an
agreement. A statute such as this is, for these reasons, detrimental
to sound local government and conducive to conduct unbecoming a
governmental body.

Sincerely,

(s) Thomas B. Finan,

Attorney General.
TBF/imb

House Bill No. 193—Abatement of Taxes in Wicomico County

AN ACT to repeal Section 255 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," sub-
title "Revenue and Taxes," subheading "Tax Exemptions," to repeal
a restriction on the power of the County Commissioners of Wi-
comico County in abating County taxes in Wicomico County.

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. 193, and am returning the
same to you as required by Section 17, Article 2, of our Constitution.

This Bill is a local Wicomico County matter and is a companion
Bill with House Bill No. 192 and No. 204, both of which have been
declared unconstitutional by the Attorney General, and have been
vetoed by me.

I have discussed this particular Bill with Delegate James H. Cald-
well, Chairman of the Wicomico County Delegation, and he advises
that in view of the Attorney General's opinion on the two aforesaid
Bills, he and the other members of his delegation desire that this
Bill not be enacted into law.

Because of this request the Bill is being vetoed.
With kindest personal regards, I am

Sincerely yours,

(S) J. MILLARD TAWES,

Governor.
JMT/ths/Encl.