1612                            JOINT RESOLUTIONS

The problem is particularly pressing because of the imminent pos-
sibility of federal legislation in a field that could and should be covered
by State action.

In 1957, the National Conference of Commissioners on Uniform
State Laws drafted and promulgated to the states the Uniform Di-
vision of Income for Tax Purposes Act. It appears that the enactment
of this Act by most or all of the states would quickly resolve the
present problems.

The Governor's Conference for the National Association of At-
torneys General have adopted resolutions opposing federal legislation
and also urging the states to enact the Uniform Law.

A recent survey indicated that only two states have so far adopted
the Uniform Law, but under the recommendations of the Council
of State Governments, it is being widely discussed and considered.

In Maryland, the Committee on Taxation and Fiscal Matters would
be a splendid possibility for study and review of this proposed
legislation; now therefore, be it

Resolved by the General Assembly of Maryland, That the Legis-
lative Council's Committee on Taxation and Fiscal Matters is re-
quested to study the background and need for legislation concerning
a uniform apportionment formula for State taxation of inter-state
business; and be it further

Resolved, That the Committee on Taxation and Fiscal Matters is
requested to report the results of its study together with its recom-
mendations to the Legislative Council by October 1, 1965, in order
that these recommendations then may be considered for submission
to the General Assembly of 1966.

Approved March 11, 1965.

No. 6
(Senate Joint Resolution 11)

Senate Joint Resolution requesting the Committee on Taxation and
Fiscal Matters to study and report on the problem of financing
capital costs of school construction throughout the State.

Whereas, Public school enrollments have increased more than 40%
in the past decade and this has required an increase in capital ex-
penditures for school facilities of approximately 60% during the same
period; and

Whereas, The total debt incurred for capital improvements by
local subdivisions for school purposes has now exceeded one-half
billion dollars, and there has been an increase in debt service re-
quirements of more than 200% during a ten-year period; and

Whereas, The annual local expenditure for public school debt
service has reached the point where it is now approximately one-half