J. MILLARD TAWES, Governor                     1367

Because of the near proximity of portions of West Virginia and
Maryland, these disparities in the laws of the two states cause
particular problems in Maryland. Thus, the City of Cumberland in
Maryland and the Town of Ridgley in West Virginia are separated
only by the Potomac River. The communities of McCoole in Mary-
land and Keyser in West Virginia similarly are very close, and a few
miles upstream along the Potomac River the Towns of Westernport
and Luke in Maryland and the Town of Piedmont in West Virginia
are virtually the same community.

The result is that an increasing number of teen-agers from the
State of Maryland go to West Virginia to buy beer, including pur-
chases made on Sundays. Some of them may consume the beer
while in West Virginia, but others bring it back to Maryland and
consume it in this State.

The General Assembly of Maryland acknowledges that West Vir-
ginia authorities are cooperating with authorities in Maryland to
overcome these problems, but they still persist and perhaps will not.
be solved unless there are changes in the laws of the State of West
Virginia; now therefore, be it

Resolved by the General Assembly of Maryland, That the General
Assembly of the State of West Virginia is requested to consider
changing the alcoholic beverage laws of that State in order that
young persons would have to be twenty-one years of age in order to
buy alcoholic beverages and also would prohibit the sale of alcoholic
beverages on Sundays, at least in those portions of West Virginia
contiguous to the State of Maryland. Another possibility would be
legislation in West Virginia making it illegal to purchase alcoholic
beverages there for the purpose of transporting them into another
State in which their purchase or use by the same person would
have been prohibited; and be it further

Resolved, That the Secretary of the State of Maryland is directed to
send copies of this Resolution under the Great Seal of the State of
Maryland to the presiding officers of both Houses of the General
Assembly of the State of West Virginia, the members of the West
Virginia Legislative Delegations from the counties of Hampshire
and Mineral, and to Dr. Frasure, Chairman of the West Virginia
Commission on Inter-Governmental Cooperation, c/o West Virginia
University at Morgantown.

Approved May 6. 1966.

No. 26

(Senate Joint Resolution 33)

Senate Joint Resolution requesting that the Committee on Taxation
and Fiscal Matters study and report on the possibility of imposing
the State Income Tax as a stated percentage of the Federal Income
Tax.

Whereas, Maryland is now considering the imposition of a grad-
uated individual income tax in place of the flat rate tax presently
imposed; and